OJAJA: what changed
Two fiscal 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.
What changed
OJAJA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€204,174
2024 · -€31,082-€173,092
Equity
-€285,073
2024 · -€80,899-€204,174
Cash
€9,986
2024 · €13,085-€3,099
Balance sheet total
€1.4m
2024 · €1.5m-€135,145
Largest movements
Assets
- Tangible fixed assets -€97,306
down €97,306 (-7.2%), from €1.3m to €1.3m
of which Land and buildings: -€50,318
- Deferred charges and accrued income -€37,820
down €37,820 (-50.3%), from €75,162 to €37,342
Equity and liabilities
- Profit (loss) carried forward -€204,174
down €204,174 (-214.6%), from -€95,154 to -€299,328
- Other debts +€150,456
up €150,456 (+24.8%), from €606,256 to €756,712
- Debts after one year -€77,518
down €77,518 (-9.0%), from €861,891 to €784,373
Income statement
- Gross operating margin -€169,348
down €169,348, from €114,422 to -€54,926
- Taxes -€2,627
down €2,627 (-79.5%), from €3,303 to €676
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.
Result 2024
-€31,082
Gross operating margin
-€169,348
Depreciation
+€16
Other operating charges
+€864
Other operating items
-€8,150
Financial income
+€18
Financial charges
+€881
Taxes
+€2,627
Result 2025
-€204,174
Cash bridge derived
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.
From operations
+€83,939
Investment
-€11,201
Financing
-€75,837
Cash 2024
€13,085
From operations (derived)
+€83,939
Net result for the year
-€204,174
Depreciation
+€109,162
Receivables within one year
-€3,735
Deferred charges and accrued income
+€37,820
Trade debts
-€950
Tax, wage and social debts
-€1,075
Other debts
+€150,456
Accrued charges and deferred income
-€3,565
Investment (derived)
-€11,201
Investment in fixed assets (net)
-€11,201
Financing
-€75,837
Debts after one year
-€77,518
Current portion of long-term debt
+€1,681
Cash 2025
€9,986
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,494,132 | €1,358,987 | -€135,145 | -9.0% |
| Fixed assets | 21/28 | €1,348,804 | €1,250,843 | -€97,961 | -7.3% |
| Tangible fixed assets | 22/27 | €1,348,149 | €1,250,843 | -€97,306 | -7.2% |
| Land and buildings | 22 | €1,206,853 | €1,156,535 | -€50,318 | -4.2% |
| Plant, machinery and equipment | 23 | €17,503 | €13,029 | -€4,474 | -25.6% |
| Furniture and vehicles | 24 | €116,573 | €77,013 | -€39,560 | -33.9% |
| Other tangible fixed assets | 26 | €7,220 | €4,266 | -€2,954 | -40.9% |
| Financial fixed assets | 28 | €655 | - | -€655 | |
| Current assets | 29/58 | €145,328 | €108,144 | -€37,184 | -25.6% |
| Amounts receivable within one year | 40/41 | €16,896 | €20,631 | +€3,735 | +22.1% |
| Trade receivables | 40 | €13,826 | €8,313 | -€5,513 | -39.9% |
| Other amounts receivable | 41 | €3,070 | €12,318 | +€9,248 | +301.2% |
| Current investments | 50/53 | €40,185 | €40,185 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,085 | €9,986 | -€3,099 | -23.7% |
| Deferred charges and accrued income | 490/1 | €75,162 | €37,342 | -€37,820 | -50.3% |
| Total equity and liabilities | 10/49 | €1,494,132 | €1,358,987 | -€135,145 | -9.0% |
| Equity | 10/15 | -€80,899 | -€285,073 | -€204,174 | -252.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,154 | -€299,328 | -€204,174 | -214.6% |
| Amounts payable | 17/49 | €1,575,031 | €1,644,060 | +€69,029 | +4.4% |
| Amounts payable after more than one year | 17 | €861,891 | €784,373 | -€77,518 | -9.0% |
| Financial debts | 170/4 | €861,891 | €784,373 | -€77,518 | -9.0% |
| Amounts payable within one year | 42/48 | €709,575 | €859,687 | +€150,112 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €75,837 | €77,518 | +€1,681 | +2.2% |
| Trade debts | 44 | €25,731 | €24,781 | -€950 | -3.7% |
| Suppliers | 440/4 | €25,731 | €24,781 | -€950 | -3.7% |
| Taxes, remuneration and social security | 45 | €1,751 | €676 | -€1,075 | -61.4% |
| Taxes | 450/3 | €1,751 | €676 | -€1,075 | -61.4% |
| Other amounts payable | 47/48 | €606,256 | €756,712 | +€150,456 | +24.8% |
| Accrued charges and deferred income | 492/3 | €3,565 | - | -€3,565 | |
| Non-recurring operating income | 76A | €17,845 | €609 | -€17,236 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,178 | €109,162 | -€16 | 0.0% |
| Other operating charges | 640/8 | €14,245 | €13,381 | -€864 | -6.1% |
| Non-recurring operating charges | 66A | €427 | €8,577 | +€8,150 | +1908.7% |
| Gross operating margin | 9900 | €114,422 | -€54,926 | -€169,348 | |
| Operating profit (loss) | 9901 | -€9,428 | -€186,046 | -€176,618 | -1873.3% |
| Financial income | 75/76B | €8 | €26 | +€18 | +225.0% |
| Recurring financial income | 75 | €8 | €26 | +€18 | +225.0% |
| Financial charges | 65/66B | €18,359 | €17,478 | -€881 | -4.8% |
| Recurring financial charges | 65 | €18,359 | €17,478 | -€881 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,779 | -€203,498 | -€175,719 | -632.6% |
| Income taxes | 67/77 | €3,303 | €676 | -€2,627 | -79.5% |
| Profit (loss) for the period | 9904 | -€31,082 | -€204,174 | -€173,092 | -556.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,082 | -€204,174 | -€173,092 | -556.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.