SAJA 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.
SAJA Consulting
Largest movements
- Cash +€15,669
up €15,669 (+7,145%), from €219 to €15,888
mainly Receivables within one year (+€9,796) and Net result for the year (+€8,434)
- Receivables within one year -€9,796
down €9,796 (-96.4%), from €10,166 to €369
of which Trade receivables: -€10,164
- Formation expenses -€758
down €758 (-100%), from €758 to €0
- Profit (loss) carried forward +€8,434
up €8,434 (+168%), from €5,024 to €13,458
- Other debts -€3,153
down €3,153 (-100%), from €3,153 to €0
- Tax, wage and social debts -€248
down €248 (-9.8%), from €2,534 to €2,286
- Gross operating margin +€5,095
up €5,095 (+79.3%), from €6,424 to €11,519
- Taxes +€1,025
up €1,025 (+81.2%), from €1,261 to €2,286
- Depreciation +€621
up €621 (+452%), from €137 to €758
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 | €11,210 | €16,257 | +€5,048 | +45.0% |
| Formation expenses | 20 | €758 | €0 | -€758 | -100% |
| Current assets | 29/58 | €10,451 | €16,257 | +€5,806 | +55.6% |
| Amounts receivable within one year | 40/41 | €10,166 | €369 | -€9,796 | -96.4% |
| Trade receivables | 40 | €10,164 | €0 | -€10,164 | -100% |
| Other amounts receivable | 41 | €2 | €369 | +€368 | +23,867% |
| Cash at bank and in hand | 54/58 | €219 | €15,888 | +€15,669 | +7,145% |
| Deferred charges and accrued income | 490/1 | €66 | €0 | -€66 | -100% |
| Total equity and liabilities | 10/49 | €11,210 | €16,257 | +€5,048 | +45.0% |
| Equity | 10/15 | €5,524 | €13,958 | +€8,434 | +153% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,024 | €13,458 | +€8,434 | +168% |
| Amounts payable | 17/49 | €5,686 | €2,300 | -€3,387 | -59.6% |
| Amounts payable within one year | 42/48 | €5,686 | €2,300 | -€3,387 | -59.6% |
| Trade debts | 44 | - | €14 | +€14 | |
| Suppliers | 440/4 | - | €14 | +€14 | |
| Taxes, remuneration and social security | 45 | €2,534 | €2,286 | -€248 | -9.8% |
| Taxes | 450/3 | €2,534 | €2,286 | -€248 | -9.8% |
| Other amounts payable | 47/48 | €3,153 | €0 | -€3,153 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €758 | +€621 | +452% |
| Gross operating margin | 9900 | €6,424 | €11,519 | +€5,095 | +79.3% |
| Operating profit (loss) | 9901 | €6,287 | €10,761 | +€4,474 | +71.2% |
| Financial charges | 65/66B | €2 | €41 | +€39 | +1,754% |
| Recurring financial charges | 65 | €2 | €41 | +€39 | +1,754% |
| Profit (loss) for the period before taxes | 9903 | €6,285 | €10,720 | +€4,435 | +70.6% |
| Income taxes | 67/77 | €1,261 | €2,286 | +€1,025 | +81.2% |
| Profit (loss) for the period | 9904 | €5,024 | €8,434 | +€3,411 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,024 | €8,434 | +€3,411 | +67.9% |
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 15 October 2026 via checked.be.