TJ Consult: 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.
TJ Consult
Largest movements
- Receivables within one year +€33,294
up €33,294 (+366%), from €9,091 to €42,385
of which Other amounts receivable: +€33,719
- Cash +€32,600
up €32,600 (+40.2%), from €81,128 to €113,728
mainly Net result for the year (+€130,609) and Depreciation (+€15,534)
- Tangible fixed assets -€15,534
down €15,534 (-20.3%), from €76,538 to €61,004
of which Furniture and vehicles: -€14,573
- Reserves +€130,609
up €130,609 (+102%), from €128,058 to €258,667
- Debts after one year -€70,202
down €70,202 (-25.7%), from €273,460 to €203,258
- Current portion of long-term debt -€5,880
down €5,880 (-11.7%), from €50,068 to €44,187
- Gross operating margin +€96,344
up €96,344 (+79.5%), from €121,195 to €217,538
- Financial income -€35,799
down €35,799 (-99.3%), from €36,037 to €238
- Taxes +€31,974
up €31,974 (+119%), from €26,864 to €58,837
- Depreciation +€12,195
up €12,195 (+365%), from €3,338 to €15,534
- Financial charges +€2,402
up €2,402 (+25.8%), from €9,319 to €11,720
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 | €461,107 | €513,377 | +€52,270 | +11.3% |
| Fixed assets | 21/28 | €370,298 | €357,264 | -€13,034 | -3.5% |
| Tangible fixed assets | 22/27 | €76,538 | €61,004 | -€15,534 | -20.3% |
| Plant, machinery and equipment | 23 | €5,810 | €4,849 | -€961 | -16.5% |
| Furniture and vehicles | 24 | €70,728 | €56,155 | -€14,573 | -20.6% |
| Financial fixed assets | 28 | €293,760 | €296,260 | +€2,500 | +0.9% |
| Current assets | 29/58 | €90,809 | €156,113 | +€65,304 | +71.9% |
| Amounts receivable within one year | 40/41 | €9,091 | €42,385 | +€33,294 | +366% |
| Trade receivables | 40 | €1,091 | €666 | -€426 | -39.0% |
| Other amounts receivable | 41 | €8,000 | €41,719 | +€33,719 | +421% |
| Cash at bank and in hand | 54/58 | €81,128 | €113,728 | +€32,600 | +40.2% |
| Deferred charges and accrued income | 490/1 | €590 | - | -€590 | |
| Total equity and liabilities | 10/49 | €461,107 | €513,377 | +€52,270 | +11.3% |
| Equity | 10/15 | €130,558 | €261,167 | +€130,609 | +100% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Share premium | 1100/10 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €128,058 | €258,667 | +€130,609 | +102% |
| Distributable reserves | 133 | €128,058 | €258,667 | +€130,609 | +102% |
| Amounts payable | 17/49 | €330,549 | €252,211 | -€78,339 | -23.7% |
| Amounts payable after more than one year | 17 | €273,460 | €203,258 | -€70,202 | -25.7% |
| Financial debts | 170/4 | €273,460 | €203,258 | -€70,202 | -25.7% |
| Amounts payable within one year | 42/48 | €57,089 | €48,953 | -€8,137 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €50,068 | €44,187 | -€5,880 | -11.7% |
| Trade debts | 44 | €1,551 | €350 | -€1,201 | -77.4% |
| Suppliers | 440/4 | €1,551 | €350 | -€1,201 | -77.4% |
| Taxes, remuneration and social security | 45 | €420 | €214 | -€206 | -49.1% |
| Taxes | 450/3 | €420 | €214 | -€206 | -49.1% |
| Other amounts payable | 47/48 | €5,051 | €4,201 | -€850 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,338 | €15,534 | +€12,195 | +365% |
| Other operating charges | 640/8 | €897 | €1,076 | +€180 | +20.0% |
| Non-recurring operating charges | 66A | €6,857 | - | -€6,857 | |
| Gross operating margin | 9900 | €121,195 | €217,538 | +€96,344 | +79.5% |
| Operating profit (loss) | 9901 | €110,102 | €200,928 | +€90,826 | +82.5% |
| Financial income | 75/76B | €36,037 | €238 | -€35,799 | -99.3% |
| Recurring financial income | 75 | €36,037 | €238 | -€35,799 | -99.3% |
| Financial charges | 65/66B | €9,319 | €11,720 | +€2,402 | +25.8% |
| Recurring financial charges | 65 | €9,319 | €11,720 | +€2,402 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €136,820 | €189,446 | +€52,626 | +38.5% |
| Income taxes | 67/77 | €26,864 | €58,837 | +€31,974 | +119% |
| Profit (loss) for the period | 9904 | €109,957 | €130,609 | +€20,652 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,957 | €130,609 | +€20,652 | +18.8% |
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 25 October 2026 via checked.be.