TJ CONSULT: what changed
Two fiscal 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.
TJ CONSULT
Largest movements
- Tangible fixed assets -€15,080
down €15,080 (-40.4%), from €37,294 to €22,214
of which Furniture and vehicles: -€14,548
- Receivables within one year -€15,048
down €15,048 (-75.2%), from €20,013 to €4,965
- Profit (loss) carried forward -€18,400
down €18,400 (-34.4%), from -€53,411 to -€71,810
- Other debts -€5,057
down €5,057 (-6.4%), from €78,582 to €73,525
- Tax, wage and social debts -€5,053
down €5,053 (-27.0%), from €18,738 to €13,685
of which Taxes: -€5,053
- Trade debts -€1,189
down €1,189 (-100.0%), from €1,189 to €0
- Other operating charges +€13,098
up €13,098 (+2629.5%), from €498 to €13,596
- Depreciation +€3,177
up €3,177 (+51.5%), from €6,165 to €9,341
- Gross operating margin -€644
down €644 (-2398.0%), from -€27 to -€671
- Financial charges +€419
up €419 (+8903.2%), from €5 to €424
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.
Cash bridge derived
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 | €57,498 | €27,799 | -€29,699 | -51.7% |
| Fixed assets | 21/28 | €37,294 | €22,214 | -€15,080 | -40.4% |
| Tangible fixed assets | 22/27 | €37,294 | €22,214 | -€15,080 | -40.4% |
| Plant, machinery and equipment | 23 | €1,027 | €495 | -€532 | -51.8% |
| Furniture and vehicles | 24 | €36,267 | €21,719 | -€14,548 | -40.1% |
| Current assets | 29/58 | €20,204 | €5,585 | -€14,619 | -72.4% |
| Amounts receivable within one year | 40/41 | €20,013 | €4,965 | -€15,048 | -75.2% |
| Trade receivables | 40 | €20,013 | €4,965 | -€15,048 | -75.2% |
| Cash at bank and in hand | 54/58 | €191 | €620 | +€429 | +224.6% |
| Total equity and liabilities | 10/49 | €57,498 | €27,799 | -€29,699 | -51.7% |
| Equity | 10/15 | -€41,011 | -€59,410 | -€18,400 | -44.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,411 | -€71,810 | -€18,400 | -34.4% |
| Amounts payable | 17/49 | €98,509 | €87,210 | -€11,299 | -11.5% |
| Amounts payable within one year | 42/48 | €98,509 | €87,210 | -€11,299 | -11.5% |
| Trade debts | 44 | €1,189 | €0 | -€1,189 | -100.0% |
| Suppliers | 440/4 | €1,189 | €0 | -€1,189 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,738 | €13,685 | -€5,053 | -27.0% |
| Taxes | 450/3 | €5,238 | €185 | -€5,053 | -96.5% |
| Remuneration and social security | 454/9 | €13,500 | €13,500 | = | 0.0% |
| Other amounts payable | 47/48 | €78,582 | €73,525 | -€5,057 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,165 | €9,341 | +€3,177 | +51.5% |
| Other operating charges | 640/8 | €498 | €13,596 | +€13,098 | +2629.5% |
| Gross operating margin | 9900 | -€27 | -€671 | -€644 | -2398.0% |
| Operating profit (loss) | 9901 | -€6,690 | -€23,609 | -€16,919 | -252.9% |
| Financial charges | 65/66B | €5 | €424 | +€419 | +8903.2% |
| Recurring financial charges | 65 | €5 | €424 | +€419 | +8903.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,694 | -€24,033 | -€17,338 | -259.0% |
| Profit (loss) for the period | 9904 | -€6,694 | -€24,033 | -€17,338 | -259.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,694 | -€24,033 | -€17,338 | -259.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.