OJ Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OJ Consult
Largest movements
- Tangible fixed assets +€81,592
new in 2025: €81,592
of which Furniture and vehicles: +€78,216
- Cash -€15,456
down €15,456 (-21.1%), from €73,196 to €57,741
mainly Investment in fixed assets (net) (-€96,429) and Contributions, distributions and other (-€60,000)
- Receivables within one year -€7,700
down €7,700 (-25.4%), from €30,345 to €22,645
of which Trade receivables: -€11,415
- Debts after one year +€46,913
new in 2025: €46,913
- Current portion of long-term debt +€13,367
new in 2025: €13,367
- Trade debts -€1,946
down €1,946 (-70.6%), from €2,758 to €812
- Depreciation +€14,836
new in 2025: €14,836
- Gross operating margin +€3,826
up €3,826 (+4.3%), from €89,361 to €93,187
- Taxes -€3,716
down €3,716 (-18.7%), from €19,916 to €16,200
- Financial charges +€1,968
up €1,968 (+2,464%), from €80 to €2,048
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,541 | €161,978 | +€58,437 | +56.4% |
| Fixed assets | 21/28 | - | €81,592 | +€81,592 | |
| Tangible fixed assets | 22/27 | - | €81,592 | +€81,592 | |
| Plant, machinery and equipment | 23 | - | €3,376 | +€3,376 | |
| Furniture and vehicles | 24 | - | €78,216 | +€78,216 | |
| Current assets | 29/58 | €103,541 | €80,385 | -€23,156 | -22.4% |
| Amounts receivable within one year | 40/41 | €30,345 | €22,645 | -€7,700 | -25.4% |
| Trade receivables | 40 | €30,260 | €18,845 | -€11,415 | -37.7% |
| Other amounts receivable | 41 | €85 | €3,800 | +€3,715 | +4,371% |
| Cash at bank and in hand | 54/58 | €73,196 | €57,741 | -€15,456 | -21.1% |
| Total equity and liabilities | 10/49 | €103,541 | €161,978 | +€58,437 | +56.4% |
| Equity | 10/15 | €92,567 | €91,798 | -€769 | -0.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €92,067 | €91,298 | -€769 | -0.8% |
| Distributable reserves | 133 | €92,067 | €91,298 | -€769 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,974 | €70,180 | +€59,206 | +540% |
| Amounts payable after more than one year | 17 | - | €46,913 | +€46,913 | |
| Financial debts | 170/4 | - | €46,913 | +€46,913 | |
| Amounts payable within one year | 42/48 | €10,974 | €23,267 | +€12,293 | +112% |
| Current portion of amounts payable after more than one year | 42 | - | €13,367 | +€13,367 | |
| Trade debts | 44 | €2,758 | €812 | -€1,946 | -70.6% |
| Suppliers | 440/4 | €2,758 | €812 | -€1,946 | -70.6% |
| Taxes, remuneration and social security | 45 | €2,315 | €1,637 | -€678 | -29.3% |
| Taxes | 450/3 | €2,315 | €1,637 | -€678 | -29.3% |
| Other amounts payable | 47/48 | €5,901 | €7,451 | +€1,550 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,836 | +€14,836 | |
| Other operating charges | 640/8 | €1,299 | €871 | -€428 | -32.9% |
| Gross operating margin | 9900 | €89,361 | €93,187 | +€3,826 | +4.3% |
| Operating profit (loss) | 9901 | €88,062 | €77,479 | -€10,583 | -12.0% |
| Financial charges | 65/66B | €80 | €2,048 | +€1,968 | +2,464% |
| Recurring financial charges | 65 | €80 | €2,048 | +€1,968 | +2,464% |
| Profit (loss) for the period before taxes | 9903 | €87,982 | €75,431 | -€12,551 | -14.3% |
| Income taxes | 67/77 | €19,916 | €16,200 | -€3,716 | -18.7% |
| Profit (loss) for the period | 9904 | €68,066 | €59,231 | -€8,835 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,066 | €59,231 | -€8,835 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.