OLJ Consulting: 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.
OLJ Consulting
Largest movements
- Cash -€14,423
down €14,423 (-36.6%), from €39,421 to €24,998
mainly Contributions, distributions and other (-€14,286) and Current investments (-€5,822)
- Current investments +€5,822
up €5,822 (+131%), from €4,459 to €10,281
- Receivables within one year +€2,655
up €2,655 (+30.0%), from €8,848 to €11,504
of which Other amounts receivable: +€1,425
- Other debts -€3,050
down €3,050 (-16.2%), from €18,854 to €15,804
- Reserves -€1,486
down €1,486 (-4.5%), from €33,088 to €31,602
- Tax, wage and social debts -€689
down €689 (-89.0%), from €775 to €85
- Gross operating margin -€43,081
down €43,081 (-71.7%), from €60,062 to €16,981
- Taxes -€8,672
down €8,672 (-71.0%), from €12,208 to €3,536
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 | €56,060 | €50,753 | -€5,306 | -9.5% |
| Fixed assets | 21/28 | €2,829 | €3,230 | +€401 | +14.2% |
| Tangible fixed assets | 22/27 | €2,829 | €3,230 | +€401 | +14.2% |
| Furniture and vehicles | 24 | €2,829 | €3,230 | +€401 | +14.2% |
| Current assets | 29/58 | €53,231 | €47,524 | -€5,707 | -10.7% |
| Amounts receivable within one year | 40/41 | €8,848 | €11,504 | +€2,655 | +30.0% |
| Trade receivables | 40 | €8,552 | €9,783 | +€1,231 | +14.4% |
| Other amounts receivable | 41 | €296 | €1,721 | +€1,425 | +481% |
| Current investments | 50/53 | €4,459 | €10,281 | +€5,822 | +131% |
| Cash at bank and in hand | 54/58 | €39,421 | €24,998 | -€14,423 | -36.6% |
| Deferred charges and accrued income | 490/1 | €502 | €741 | +€239 | +47.5% |
| Total equity and liabilities | 10/49 | €56,060 | €50,753 | -€5,306 | -9.5% |
| Equity | 10/15 | €35,588 | €34,102 | -€1,486 | -4.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,088 | €31,602 | -€1,486 | -4.5% |
| Distributable reserves | 133 | €33,088 | €31,602 | -€1,486 | -4.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,471 | €16,651 | -€3,820 | -18.7% |
| Amounts payable within one year | 42/48 | €20,471 | €16,651 | -€3,820 | -18.7% |
| Trade debts | 44 | €843 | €762 | -€81 | -9.6% |
| Suppliers | 440/4 | €843 | €762 | -€81 | -9.6% |
| Taxes, remuneration and social security | 45 | €775 | €85 | -€689 | -89.0% |
| Taxes | 450/3 | €775 | €85 | -€689 | -89.0% |
| Other amounts payable | 47/48 | €18,854 | €15,804 | -€3,050 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €599 | +€528 | +740% |
| Other operating charges | 640/8 | - | €141 | +€141 | |
| Gross operating margin | 9900 | €60,062 | €16,981 | -€43,081 | -71.7% |
| Operating profit (loss) | 9901 | €59,991 | €16,242 | -€43,749 | -72.9% |
| Financial income | 75/76B | €15 | €391 | +€376 | +2,526% |
| Recurring financial income | 75 | €15 | €391 | +€376 | +2,526% |
| Financial charges | 65/66B | €425 | €297 | -€128 | -30.1% |
| Recurring financial charges | 65 | €425 | €297 | -€128 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €59,581 | €16,335 | -€43,246 | -72.6% |
| Income taxes | 67/77 | €12,208 | €3,536 | -€8,672 | -71.0% |
| Profit (loss) for the period | 9904 | €47,374 | €12,799 | -€34,574 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,374 | €12,799 | -€34,574 | -73.0% |
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 16 October 2026 via checked.be.