RJ Software 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.
RJ Software Consulting
Largest movements
- Cash +€57,101
up €57,101 (+76.9%), from €74,271 to €131,373
mainly Net result for the year (+€61,528) and Depreciation (+€385)
- Deferred charges and accrued income +€2,286
up €2,286, from €0 to €2,286
- Receivables within one year +€1,938
up €1,938 (+16.2%), from €11,935 to €13,874
of which Other amounts receivable: +€1,938
- Profit (loss) carried forward +€61,528
up €61,528 (+95.6%), from €64,364 to €125,892
- Gross operating margin -€5,654
down €5,654 (-6.8%), from €83,659 to €78,006
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 | €87,461 | €148,401 | +€60,940 | +69.7% |
| Fixed assets | 21/28 | €1,255 | €869 | -€385 | -30.7% |
| Tangible fixed assets | 22/27 | €1,255 | €869 | -€385 | -30.7% |
| Plant, machinery and equipment | 23 | €484 | €432 | -€52 | -10.8% |
| Furniture and vehicles | 24 | €770 | €437 | -€333 | -43.2% |
| Current assets | 29/58 | €86,207 | €147,532 | +€61,325 | +71.1% |
| Amounts receivable within one year | 40/41 | €11,935 | €13,874 | +€1,938 | +16.2% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €1,045 | €2,984 | +€1,938 | +185% |
| Cash at bank and in hand | 54/58 | €74,271 | €131,373 | +€57,101 | +76.9% |
| Deferred charges and accrued income | 490/1 | €0 | €2,286 | +€2,286 | |
| Total equity and liabilities | 10/49 | €87,461 | €148,401 | +€60,940 | +69.7% |
| Equity | 10/15 | €65,364 | €126,892 | +€61,528 | +94.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,364 | €125,892 | +€61,528 | +95.6% |
| Amounts payable | 17/49 | €22,097 | €21,510 | -€588 | -2.7% |
| Amounts payable within one year | 42/48 | €22,097 | €21,510 | -€588 | -2.7% |
| Trade debts | 44 | €609 | €609 | = | 0.0% |
| Suppliers | 440/4 | €609 | €609 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,488 | €20,901 | -€588 | -2.7% |
| Taxes | 450/3 | €21,488 | €20,901 | -€588 | -2.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €385 | +€117 | +43.5% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €83,659 | €78,006 | -€5,654 | -6.8% |
| Operating profit (loss) | 9901 | €83,391 | €77,620 | -€5,771 | -6.9% |
| Financial income | 75/76B | - | €142 | +€142 | |
| Recurring financial income | 75 | - | €142 | +€142 | |
| Financial charges | 65/66B | €768 | €654 | -€115 | -14.9% |
| Recurring financial charges | 65 | €768 | €654 | -€115 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €82,622 | €77,108 | -€5,514 | -6.7% |
| Income taxes | 67/77 | €16,251 | €15,581 | -€670 | -4.1% |
| Profit (loss) for the period | 9904 | €66,372 | €61,528 | -€4,844 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,372 | €61,528 | -€4,844 | -7.3% |
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.