VJ CONSULTANCY: 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.
VJ CONSULTANCY
Largest movements
- Receivables within one year -€29,675
down €29,675 (-67.0%), from €44,313 to €14,638
of which Trade receivables: -€29,634
- Cash +€26,805
up €26,805 (+176%), from €15,237 to €42,042
mainly Receivables within one year (+€29,675) and Net result for the year (+€13,450)
- Tangible fixed assets -€10,060
down €10,060 (-21.7%), from €46,400 to €36,340
of which Furniture and vehicles: -€11,510
- Other debts -€20,636
down €20,636 (-85.8%), from €24,041 to €3,405
- Reserves +€13,450
up €13,450 (+18.9%), from €71,229 to €84,679
- Tax, wage and social debts -€5,717
down €5,717 (-92.3%), from €6,197 to €480
- Gross operating margin -€62,426
down €62,426 (-67.5%), from €92,481 to €30,055
- Taxes -€12,717
down €12,717 (-78.5%), from €16,197 to €3,480
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 | €106,015 | €93,093 | -€12,922 | -12.2% |
| Fixed assets | 21/28 | €46,400 | €36,340 | -€10,060 | -21.7% |
| Tangible fixed assets | 22/27 | €46,400 | €36,340 | -€10,060 | -21.7% |
| Plant, machinery and equipment | 23 | €1,366 | €2,815 | +€1,449 | +106% |
| Furniture and vehicles | 24 | €45,035 | €33,525 | -€11,510 | -25.6% |
| Current assets | 29/58 | €59,614 | €56,753 | -€2,861 | -4.8% |
| Amounts receivable within one year | 40/41 | €44,313 | €14,638 | -€29,675 | -67.0% |
| Trade receivables | 40 | €44,025 | €14,391 | -€29,634 | -67.3% |
| Other amounts receivable | 41 | €288 | €247 | -€41 | -14.2% |
| Cash at bank and in hand | 54/58 | €15,237 | €42,042 | +€26,805 | +176% |
| Deferred charges and accrued income | 490/1 | €65 | €73 | +€8 | +12.3% |
| Total equity and liabilities | 10/49 | €106,015 | €93,093 | -€12,922 | -12.2% |
| Equity | 10/15 | €74,229 | €87,679 | +€13,450 | +18.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,229 | €84,679 | +€13,450 | +18.9% |
| Distributable reserves | 133 | €71,229 | €84,679 | +€13,450 | +18.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,785 | €5,414 | -€26,372 | -83.0% |
| Amounts payable within one year | 42/48 | €31,785 | €5,414 | -€26,372 | -83.0% |
| Trade debts | 44 | €1,548 | €1,529 | -€19 | -1.2% |
| Suppliers | 440/4 | €1,548 | €1,529 | -€19 | -1.2% |
| Taxes, remuneration and social security | 45 | €6,197 | €480 | -€5,717 | -92.3% |
| Taxes | 450/3 | €6,197 | €480 | -€5,717 | -92.3% |
| Other amounts payable | 47/48 | €24,041 | €3,405 | -€20,636 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,221 | €12,889 | +€668 | +5.5% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €92,481 | €30,055 | -€62,426 | -67.5% |
| Operating profit (loss) | 9901 | €80,196 | €17,100 | -€63,096 | -78.7% |
| Financial charges | 65/66B | €13 | €170 | +€157 | +1,219% |
| Recurring financial charges | 65 | €13 | €170 | +€157 | +1,219% |
| Profit (loss) for the period before taxes | 9903 | €80,183 | €16,930 | -€63,253 | -78.9% |
| Income taxes | 67/77 | €16,197 | €3,480 | -€12,717 | -78.5% |
| Profit (loss) for the period | 9904 | €63,986 | €13,450 | -€50,536 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,986 | €13,450 | -€50,536 | -79.0% |
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 16 October 2026 via checked.be.