TJK 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.
TJK Consulting
Largest movements
- Receivables within one year +€79,466
up €79,466 (+10,834%), from €734 to €80,200
- Current investments +€75,000
new in 2025: €75,000
- Cash -€61,094
down €61,094 (-51.1%), from €119,512 to €58,418
mainly Contributions, distributions and other (-€232,198) and Receivables within one year (-€79,466)
- Tangible fixed assets +€2,946
up €2,946 (+10.2%), from €28,967 to €31,913
of which Plant, machinery and equipment: +€2,086
- Other debts +€232,198
up €232,198, from €0 to €232,198
- Profit (loss) carried forward -€117,104
down €117,104 (-100%), from €117,104 to €0
- Tax, wage and social debts -€16,713
down €16,713 (-73.6%), from €22,703 to €5,989
- Trade debts -€3,100
down €3,100 (-63.2%), from €4,905 to €1,805
- Gross operating margin +€73,077
up €73,077 (+83.5%), from €87,484 to €160,561
- Taxes +€21,304
up €21,304 (+122%), from €17,508 to €38,812
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 | €149,212 | €245,531 | +€96,319 | +64.6% |
| Fixed assets | 21/28 | €28,967 | €31,913 | +€2,946 | +10.2% |
| Tangible fixed assets | 22/27 | €28,967 | €31,913 | +€2,946 | +10.2% |
| Plant, machinery and equipment | 23 | €26,482 | €28,568 | +€2,086 | +7.9% |
| Furniture and vehicles | 24 | €2,485 | €3,345 | +€860 | +34.6% |
| Current assets | 29/58 | €120,245 | €213,618 | +€93,372 | +77.7% |
| Amounts receivable within one year | 40/41 | €734 | €80,200 | +€79,466 | +10,834% |
| Other amounts receivable | 41 | €734 | €80,200 | +€79,466 | +10,834% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €119,512 | €58,418 | -€61,094 | -51.1% |
| Total equity and liabilities | 10/49 | €149,212 | €245,531 | +€96,319 | +64.6% |
| Equity | 10/15 | €120,104 | €3,000 | -€117,104 | -97.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,104 | €0 | -€117,104 | -100% |
| Amounts payable | 17/49 | €29,108 | €242,531 | +€213,423 | +733% |
| Amounts payable within one year | 42/48 | €27,608 | €239,993 | +€212,385 | +769% |
| Trade debts | 44 | €4,905 | €1,805 | -€3,100 | -63.2% |
| Suppliers | 440/4 | €4,905 | €1,805 | -€3,100 | -63.2% |
| Taxes, remuneration and social security | 45 | €22,703 | €5,989 | -€16,713 | -73.6% |
| Taxes | 450/3 | €22,703 | €5,989 | -€16,713 | -73.6% |
| Other amounts payable | 47/48 | €0 | €232,198 | +€232,198 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,538 | +€1,038 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,351 | €4,535 | +€1,183 | +35.3% |
| Other operating charges | 640/8 | €860 | €412 | -€448 | -52.1% |
| Gross operating margin | 9900 | €87,484 | €160,561 | +€73,077 | +83.5% |
| Operating profit (loss) | 9901 | €83,273 | €155,615 | +€72,342 | +86.9% |
| Financial income | 75/76B | €44 | €1,451 | +€1,408 | +3,226% |
| Recurring financial income | 75 | €44 | €1,451 | +€1,408 | +3,226% |
| Financial charges | 65/66B | €3,138 | €3,160 | +€22 | +0.7% |
| Recurring financial charges | 65 | €3,138 | €3,160 | +€22 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €80,178 | €153,906 | +€73,727 | +92.0% |
| Income taxes | 67/77 | €17,508 | €38,812 | +€21,304 | +122% |
| Profit (loss) for the period | 9904 | €62,670 | €115,094 | +€52,423 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,670 | €115,094 | +€52,423 | +83.6% |
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 24 October 2026 via checked.be.