VJ 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.
VJ Consulting
Largest movements
- Cash -€40,520
down €40,520 (-77.1%), from €52,587 to €12,067
mainly Other debts (-€60,765) and Investment in fixed assets (net) (-€1,653)
- Receivables within one year +€1,024
up €1,024 (+8.0%), from €12,767 to €13,790
of which Trade receivables: +€1,111
- Other debts -€60,765
down €60,765 (-99.5%), from €61,047 to €282
- Profit (loss) carried forward +€16,740
no longer reported in 2025 (was -€16,740)
- Reserves +€3,608
up €3,608 (+1,120%), from €322 to €3,930
of which Distributable reserves: +€3,608
- Trade debts +€1,544
up €1,544 (+382%), from €404 to €1,949
- Tax, wage and social debts -€1,257
down €1,257 (-37.6%), from €3,345 to €2,087
- Gross operating margin -€21,452
down €21,452 (-40.1%), from €53,524 to €32,071
- Taxes -€2,417
down €2,417 (-23.0%), from €10,497 to €8,080
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 | €72,384 | €32,250 | -€40,134 | -55.4% |
| Fixed assets | 21/28 | €5,918 | €5,279 | -€639 | -10.8% |
| Tangible fixed assets | 22/27 | €5,918 | €5,279 | -€639 | -10.8% |
| Plant, machinery and equipment | 23 | €4,005 | €3,751 | -€253 | -6.3% |
| Furniture and vehicles | 24 | €1,913 | €1,528 | -€386 | -20.2% |
| Current assets | 29/58 | €66,466 | €26,971 | -€39,495 | -59.4% |
| Amounts receivable within one year | 40/41 | €12,767 | €13,790 | +€1,024 | +8.0% |
| Trade receivables | 40 | €12,680 | €13,790 | +€1,111 | +8.8% |
| Other amounts receivable | 41 | €87 | - | -€87 | |
| Cash at bank and in hand | 54/58 | €52,587 | €12,067 | -€40,520 | -77.1% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,113 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €72,384 | €32,250 | -€40,134 | -55.4% |
| Equity | 10/15 | €5,893 | €26,240 | +€20,347 | +345% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €322 | €3,930 | +€3,608 | +1,120% |
| Non-distributable reserves | 130/1 | €322 | €322 | = | 0.0% |
| Reserves not available under the articles | 1311 | €322 | €322 | = | 0.0% |
| Distributable reserves | 133 | - | €3,608 | +€3,608 | |
| Profit (loss) carried forward | 14 | -€16,740 | - | +€16,740 | |
| Amounts payable | 17/49 | €66,491 | €6,009 | -€60,481 | -91.0% |
| Amounts payable within one year | 42/48 | €66,491 | €6,009 | -€60,481 | -91.0% |
| Current portion of amounts payable after more than one year | 42 | €1,695 | €1,692 | -€3 | -0.2% |
| Trade debts | 44 | €404 | €1,949 | +€1,544 | +382% |
| Suppliers | 440/4 | €404 | €1,949 | +€1,544 | +382% |
| Taxes, remuneration and social security | 45 | €3,345 | €2,087 | -€1,257 | -37.6% |
| Taxes | 450/3 | €3,345 | €2,087 | -€1,257 | -37.6% |
| Other amounts payable | 47/48 | €61,047 | €282 | -€60,765 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,016 | €2,292 | +€276 | +13.7% |
| Other operating charges | 640/8 | €557 | €689 | +€132 | +23.7% |
| Gross operating margin | 9900 | €53,524 | €32,071 | -€21,452 | -40.1% |
| Operating profit (loss) | 9901 | €50,950 | €29,090 | -€21,860 | -42.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +66.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +66.7% |
| Financial charges | 65/66B | €716 | €663 | -€53 | -7.4% |
| Recurring financial charges | 65 | €716 | €663 | -€53 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €50,234 | €28,428 | -€21,807 | -43.4% |
| Income taxes | 67/77 | €10,497 | €8,080 | -€2,417 | -23.0% |
| Profit (loss) for the period | 9904 | €39,738 | €20,347 | -€19,390 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,738 | €20,347 | -€19,390 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.