TJ 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.
TJ CONSULTING
Largest movements
- Cash +€42,168
up €42,168 (+67.0%), from €62,919 to €105,087
mainly Net result for the year (+€33,771) and Tax, wage and social debts (+€7,280)
- Profit (loss) carried forward +€33,771
up €33,771 (+53.1%), from €63,648 to €97,420
- Tax, wage and social debts +€7,280
up €7,280 (+59.9%), from €12,145 to €19,425
- Trade debts +€1,313
new in 2025: €1,313
- Gross operating margin -€4,460
down €4,460 (-9.1%), from €48,754 to €44,294
- Taxes -€667
down €667 (-6.6%), from €10,098 to €9,430
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 | €78,793 | €121,157 | +€42,364 | +53.8% |
| Current assets | 29/58 | €78,793 | €121,157 | +€42,364 | +53.8% |
| Amounts receivable within one year | 40/41 | €15,828 | €16,004 | +€175 | +1.1% |
| Trade receivables | 40 | €14,940 | €14,520 | -€420 | -2.8% |
| Other amounts receivable | 41 | €888 | €1,484 | +€596 | +67.1% |
| Cash at bank and in hand | 54/58 | €62,919 | €105,087 | +€42,168 | +67.0% |
| Deferred charges and accrued income | 490/1 | €46 | €67 | +€20 | +43.3% |
| Total equity and liabilities | 10/49 | €78,793 | €121,157 | +€42,364 | +53.8% |
| Equity | 10/15 | €66,648 | €100,420 | +€33,771 | +50.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,648 | €97,420 | +€33,771 | +53.1% |
| Amounts payable | 17/49 | €12,145 | €20,738 | +€8,592 | +70.7% |
| Amounts payable within one year | 42/48 | €12,145 | €20,738 | +€8,592 | +70.7% |
| Trade debts | 44 | - | €1,313 | +€1,313 | |
| Suppliers | 440/4 | - | €1,313 | +€1,313 | |
| Taxes, remuneration and social security | 45 | €12,145 | €19,425 | +€7,280 | +59.9% |
| Taxes | 450/3 | €12,145 | €19,425 | +€7,280 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | - | -€325 | |
| Other operating charges | 640/8 | €53 | €467 | +€414 | +779% |
| Gross operating margin | 9900 | €48,754 | €44,294 | -€4,460 | -9.1% |
| Operating profit (loss) | 9901 | €48,376 | €43,828 | -€4,549 | -9.4% |
| Financial income | 75/76B | €24 | €72 | +€48 | +203% |
| Recurring financial income | 75 | €24 | €72 | +€48 | +203% |
| Financial charges | 65/66B | €946 | €698 | -€248 | -26.3% |
| Recurring financial charges | 65 | €946 | €698 | -€248 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €47,454 | €43,202 | -€4,252 | -9.0% |
| Income taxes | 67/77 | €10,098 | €9,430 | -€667 | -6.6% |
| Profit (loss) for the period | 9904 | €37,356 | €33,771 | -€3,585 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,356 | €33,771 | -€3,585 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.