RJ CONSULTANCY: 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.
RJ CONSULTANCY
Largest movements
- Tangible fixed assets -€12,571
down €12,571 (-27.1%), from €46,426 to €33,855
- Cash -€5,386
down €5,386 (-2.7%), from €199,475 to €194,088
mainly Contributions, distributions and other (-€94,118) and Receivables within one year (-€2,260)
- Reserves -€51,652
down €51,652 (-29.4%), from €175,876 to €124,224
- Other debts +€34,767
up €34,767 (+57.0%), from €60,988 to €95,755
- Trade debts +€3,138
up €3,138 (+79.8%), from €3,930 to €7,069
- Gross operating margin +€32,440
up €32,440 (+83.7%), from €38,739 to €71,179
- Taxes +€9,769
up €9,769 (+174%), from €5,613 to €15,382
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 | €267,699 | €252,003 | -€15,697 | -5.9% |
| Fixed assets | 21/28 | €46,426 | €33,855 | -€12,571 | -27.1% |
| Tangible fixed assets | 22/27 | €46,426 | €33,855 | -€12,571 | -27.1% |
| Furniture and vehicles | 24 | €46,426 | €33,855 | -€12,571 | -27.1% |
| Current assets | 29/58 | €221,273 | €218,147 | -€3,126 | -1.4% |
| Amounts receivable within one year | 40/41 | €21,799 | €24,059 | +€2,260 | +10.4% |
| Trade receivables | 40 | €16,126 | €24,003 | +€7,876 | +48.8% |
| Other amounts receivable | 41 | €5,672 | €56 | -€5,616 | -99.0% |
| Cash at bank and in hand | 54/58 | €199,475 | €194,088 | -€5,386 | -2.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €267,699 | €252,003 | -€15,697 | -5.9% |
| Equity | 10/15 | €194,476 | €142,824 | -€51,652 | -26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,876 | €124,224 | -€51,652 | -29.4% |
| Distributable reserves | 133 | €175,876 | €124,224 | -€51,652 | -29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,223 | €109,178 | +€35,955 | +49.1% |
| Amounts payable within one year | 42/48 | €73,223 | €109,178 | +€35,955 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,522 | €599 | -€923 | -60.6% |
| Credit institutions | 430/8 | €1,522 | €599 | -€923 | -60.6% |
| Trade debts | 44 | €3,930 | €7,069 | +€3,138 | +79.8% |
| Suppliers | 440/4 | €3,930 | €7,069 | +€3,138 | +79.8% |
| Taxes, remuneration and social security | 45 | €6,783 | €5,756 | -€1,027 | -15.1% |
| Taxes | 450/3 | €4,483 | €5,756 | +€1,273 | +28.4% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | €60,988 | €95,755 | +€34,767 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,571 | €12,571 | = | 0.0% |
| Other operating charges | 640/8 | €847 | €679 | -€168 | -19.8% |
| Gross operating margin | 9900 | €38,739 | €71,179 | +€32,440 | +83.7% |
| Operating profit (loss) | 9901 | €25,321 | €57,929 | +€32,608 | +129% |
| Financial income | 75/76B | €21 | €14 | -€6 | -31.4% |
| Recurring financial income | 75 | €21 | €14 | -€6 | -31.4% |
| Financial charges | 65/66B | €178 | €96 | -€82 | -46.2% |
| Recurring financial charges | 65 | €178 | €96 | -€82 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €25,164 | €57,848 | +€32,684 | +130% |
| Income taxes | 67/77 | €5,613 | €15,382 | +€9,769 | +174% |
| Profit (loss) for the period | 9904 | €19,551 | €42,466 | +€22,915 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €19,551 | €42,466 | +€22,915 | +117% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.