Tjaka: what changed
What changed
Tjaka
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€635,491
2024 · €3.6m-€3.0m
Equity
€40.5m
2024 · €38.9m+€1.6m
Cash
€1.8m
2024 · €208,144+€1.6m
Balance sheet total
€56.5m
2024 · €49.2m+€7.3m
Largest movements
Assets
- Financial fixed assets +€3.0m
up €3.0m (+22.7%), from €13.1m to €16.1m
- Receivables within one year +€2.6m
up €2.6m (+9.4%), from €27.2m to €29.8m
of which Other amounts receivable: +€2.4m
- Cash +€1.6m
up €1.6m (+757%), from €208,144 to €1.8m
mainly Short-term financial debts (+€4.0m) and Other debts (+€1.1m)
Equity and liabilities
- Short-term financial debts +€4.0m
up €4.0m (+68.3%), from €5.9m to €10.0m
- Other debts +€1.1m
up €1.1m (+32.8%), from €3.2m to €4.3m
- Contributions +€1.0m
up €1.0m (+11.3%), from €8.8m to €9.8m
- Debts after one year +€843,226
up €843,226 (+174%), from €485,914 to €1.3m
of which Other amounts payable: +€1.2m
- Reserves +€635,491
up €635,491 (+2.1%), from €30.0m to €30.7m
Income statement
- Financial income -€3.1m
down €3.1m (-64.4%), from €4.7m to €1.7m
of which Financial income: -€2.1m
- Financial charges -€333,128
down €333,128 (-35.4%), from €940,166 to €607,038
of which Non-recurring financial charges: -€405,358
- Gross operating margin -€318,903
down €318,903, from €47,423 to -€271,480
- Taxes -€51,208
down €51,208 (-46.0%), from €111,208 to €60,000
- Staff costs -€18,666
down €18,666 (-20.7%), from €90,310 to €71,644
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3.6m
Gross operating margin
-€318,903
Staff costs
+€18,666
Depreciation
+€1,524
Other operating charges
+€973
Financial income
-€3.1m
Financial charges
+€333,128
Taxes
+€51,208
Result 2025
€635,491
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.3m
Investment
-€3.0m
Financing
+€5.9m
Cash 2024
€208,144
From operations (derived)
-€1.3m
Net result for the year
+€635,491
Depreciation
+€38,299
Receivables after one year
-€187,526
Receivables within one year
-€2.6m
Smaller working-capital items
+€4,827
Trade debts
-€126,116
Tax, wage and social debts
-€184,565
Other debts
+€1.1m
Investment (derived)
-€3.0m
Investment in fixed assets (net)
-€3.0m
Financing
+€5.9m
Debts after one year
+€843,226
Current portion of long-term debt
+€2,903
Short-term financial debts
+€4.0m
Contributions, distributions and other
+€1.0m
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,189,084 | €56,460,587 | +€7.3m | +14.8% |
| Fixed assets | 21/28 | €14,065,802 | €17,011,362 | +€2.9m | +20.9% |
| Tangible fixed assets | 22/27 | €937,406 | €900,607 | -€36,799 | -3.9% |
| Land and buildings | 22 | €762,514 | €746,840 | -€15,673 | -2.1% |
| Furniture and vehicles | 24 | €74,892 | €53,767 | -€21,125 | -28.2% |
| Other tangible fixed assets | 26 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €13,128,396 | €16,110,754 | +€3.0m | +22.7% |
| Current assets | 29/58 | €35,123,282 | €39,449,225 | +€4.3m | +12.3% |
| Amounts receivable after more than one year | 29 | €7,702,574 | €7,890,100 | +€187,526 | +2.4% |
| Other amounts receivable | 291 | €7,702,574 | €7,890,100 | +€187,526 | +2.4% |
| Amounts receivable within one year | 40/41 | €27,206,897 | €29,774,781 | +€2.6m | +9.4% |
| Trade receivables | 40 | €274,075 | €427,437 | +€153,362 | +56.0% |
| Other amounts receivable | 41 | €26,932,821 | €29,347,344 | +€2.4m | +9.0% |
| Cash at bank and in hand | 54/58 | €208,144 | €1,783,455 | +€1.6m | +757% |
| Deferred charges and accrued income | 490/1 | €5,668 | €889 | -€4,780 | -84.3% |
| Total equity and liabilities | 10/49 | €49,189,084 | €56,460,587 | +€7.3m | +14.8% |
| Equity | 10/15 | €38,863,966 | €40,499,457 | +€1.6m | +4.2% |
| Contributions | 10/11 | €8,847,160 | €9,847,160 | +€1.0m | +11.3% |
| Reserves | 13 | €30,016,806 | €30,652,297 | +€635,491 | +2.1% |
| Distributable reserves | 133 | €30,016,806 | €30,652,297 | +€635,491 | +2.1% |
| Amounts payable | 17/49 | €10,325,118 | €15,961,129 | +€5.6m | +54.6% |
| Amounts payable after more than one year | 17 | €485,914 | €1,329,140 | +€843,226 | +174% |
| Financial debts | 170/4 | €485,914 | €175,952 | -€309,962 | -63.8% |
| Other amounts payable | 178/9 | - | €1,153,188 | +€1.2m | |
| Amounts payable within one year | 42/48 | €9,838,154 | €14,630,891 | +€4.8m | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €322,053 | €324,956 | +€2,903 | +0.9% |
| Financial debts | 43 | €5,928,900 | €9,977,832 | +€4.0m | +68.3% |
| Credit institutions | 430/8 | €5,928,900 | €9,977,832 | +€4.0m | +68.3% |
| Trade debts | 44 | €180,624 | €54,509 | -€126,116 | -69.8% |
| Suppliers | 440/4 | €180,624 | €54,509 | -€126,116 | -69.8% |
| Taxes, remuneration and social security | 45 | €200,410 | €15,845 | -€184,565 | -92.1% |
| Taxes | 450/3 | €186,420 | €4,421 | -€181,999 | -97.6% |
| Remuneration and social security | 454/9 | €13,990 | €11,424 | -€2,566 | -18.3% |
| Other amounts payable | 47/48 | €3,206,166 | €4,257,750 | +€1.1m | +32.8% |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,098 | +€48 | +4.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €90,310 | €71,644 | -€18,666 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,823 | €38,299 | -€1,524 | -3.8% |
| Other operating charges | 640/8 | €6,949 | €5,976 | -€973 | -14.0% |
| Gross operating margin | 9900 | €47,423 | -€271,480 | -€318,903 | |
| Operating profit (loss) | 9901 | -€89,658 | -€387,399 | -€297,740 | -332% |
| Financial income | 75/76B | €4,746,934 | €1,689,928 | -€3.1m | -64.4% |
| Recurring financial income | 75 | €3,778,097 | €1,682,464 | -€2.1m | -55.5% |
| Non-recurring financial income | 76B | €968,836 | €7,464 | -€961,373 | -99.2% |
| Financial charges | 65/66B | €940,166 | €607,038 | -€333,128 | -35.4% |
| Recurring financial charges | 65 | €534,807 | €607,038 | +€72,231 | +13.5% |
| Non-recurring financial charges | 66B | €405,358 | €0 | -€405,358 | -100% |
| Profit (loss) for the period before taxes | 9903 | €3,717,109 | €695,491 | -€3.0m | -81.3% |
| Income taxes | 67/77 | €111,208 | €60,000 | -€51,208 | -46.0% |
| Profit (loss) for the period | 9904 | €3,605,901 | €635,491 | -€3.0m | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,605,901 | €635,491 | -€3.0m | -82.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.