RJA 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.
RJA Consulting
Largest movements
- Cash +€87,551
up €87,551 (+202%), from €43,303 to €130,854
mainly Net result for the year (+€88,628) and Deferred charges and accrued income (+€955)
- Receivables within one year +€2,101
up €2,101 (+11.1%), from €18,870 to €20,971
of which Other amounts receivable: +€1,546
- Reserves +€88,628
up €88,628 (+190%), from €46,677 to €135,305
- Gross operating margin +€55,614
up €55,614 (+92.5%), from €60,096 to €115,710
- Taxes +€11,749
up €11,749 (+99.9%), from €11,767 to €23,516
- Financial charges +€1,439
up €1,439 (+136%), from €1,055 to €2,494
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 | €66,361 | €154,261 | +€87,900 | +132% |
| Fixed assets | 21/28 | €2,968 | €2,171 | -€796 | -26.8% |
| Tangible fixed assets | 22/27 | €2,968 | €2,171 | -€796 | -26.8% |
| Plant, machinery and equipment | 23 | €1,838 | €1,444 | -€394 | -21.4% |
| Furniture and vehicles | 24 | €1,129 | €727 | -€402 | -35.6% |
| Current assets | 29/58 | €63,393 | €152,089 | +€88,696 | +140% |
| Amounts receivable within one year | 40/41 | €18,870 | €20,971 | +€2,101 | +11.1% |
| Trade receivables | 40 | €18,870 | €19,425 | +€555 | +2.9% |
| Other amounts receivable | 41 | - | €1,546 | +€1,546 | |
| Cash at bank and in hand | 54/58 | €43,303 | €130,854 | +€87,551 | +202% |
| Deferred charges and accrued income | 490/1 | €1,220 | €265 | -€955 | -78.3% |
| Total equity and liabilities | 10/49 | €66,361 | €154,261 | +€87,900 | +132% |
| Equity | 10/15 | €48,677 | €137,305 | +€88,628 | +182% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,677 | €135,305 | +€88,628 | +190% |
| Distributable reserves | 133 | €46,677 | €135,305 | +€88,628 | +190% |
| Amounts payable | 17/49 | €17,684 | €16,956 | -€728 | -4.1% |
| Amounts payable within one year | 42/48 | €17,684 | €16,956 | -€728 | -4.1% |
| Financial debts | 43 | €1 | €1 | +€0 | +73.7% |
| Credit institutions | 430/8 | €1 | €1 | +€0 | +73.7% |
| Trade debts | 44 | €368 | €397 | +€28 | +7.6% |
| Suppliers | 440/4 | €368 | €397 | +€28 | +7.6% |
| Taxes, remuneration and social security | 45 | €16,549 | €16,030 | -€519 | -3.1% |
| Taxes | 450/3 | €16,549 | €16,030 | -€519 | -3.1% |
| Other amounts payable | 47/48 | €766 | €528 | -€238 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €796 | +€586 | +279% |
| Other operating charges | 640/8 | €387 | €480 | +€92 | +23.8% |
| Gross operating margin | 9900 | €60,096 | €115,710 | +€55,614 | +92.5% |
| Operating profit (loss) | 9901 | €59,498 | €114,434 | +€54,935 | +92.3% |
| Financial income | 75/76B | - | €203 | +€203 | |
| Recurring financial income | 75 | - | €203 | +€203 | |
| Financial charges | 65/66B | €1,055 | €2,494 | +€1,439 | +136% |
| Recurring financial charges | 65 | €1,055 | €2,494 | +€1,439 | +136% |
| Profit (loss) for the period before taxes | 9903 | €58,444 | €112,143 | +€53,700 | +91.9% |
| Income taxes | 67/77 | €11,767 | €23,516 | +€11,749 | +99.9% |
| Profit (loss) for the period | 9904 | €46,677 | €88,628 | +€41,951 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,677 | €88,628 | +€41,951 | +89.9% |
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 23 October 2026 via checked.be.