WJ COMPANY: what changed
What changed
WJ COMPANY
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€563,306
2024 · €63,993+€499,314
Equity
€2,000
2024 · €66,066-€64,066
Cash
€399,883
2024 · €43,458+€356,425
Balance sheet total
€678,060
2024 · €109,416+€568,644
Largest movements
Assets
- Cash +€356,425
up €356,425 (+820%), from €43,458 to €399,883
mainly Net result for the year (+€563,306) and Other debts (+€561,146)
- Receivables after one year +€143,750
new in 2025: €143,750
- Financial fixed assets +€82,500
up €82,500 (+367%), from €22,500 to €105,000
- Receivables within one year -€8,479
down €8,479 (-42.5%), from €19,974 to €11,495
of which Other amounts receivable: -€5,204
Equity and liabilities
- Other debts +€561,146
up €561,146 (+33,133%), from €1,694 to €562,839
- Tax, wage and social debts +€85,625
up €85,625 (+488%), from €17,538 to €103,163
of which Taxes: +€83,989
- Profit (loss) carried forward -€64,066
down €64,066 (-100%), from €64,066 to €0
- Debts after one year -€9,575
down €9,575 (-100%), from €9,575 to €0
Income statement
- Financial income +€515,250
new in 2025: €515,250
- Gross operating margin -€15,002
down €15,002 (-16.4%), from €91,525 to €76,524
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
€63,993
Gross operating margin
-€15,002
Depreciation
-€458
Other operating charges
-€798
Financial income
+€515,250
Financial charges
+€297
Taxes
+€23
Result 2025
€563,306
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
+€1.1m
Investment
-€86,329
Financing
-€641,642
Cash 2024
€43,458
From operations (derived)
+€1.1m
Net result for the year
+€563,306
Depreciation
+€9,497
Receivables after one year
-€143,750
Receivables within one year
+€8,479
Smaller working-capital items
+€93
Tax, wage and social debts
+€85,625
Other debts
+€561,146
Investment (derived)
-€86,329
Investment in fixed assets (net)
-€86,329
Financing
-€641,642
Debts after one year
-€9,575
Current portion of long-term debt
-€4,695
Contributions, distributions and other
-€627,372
Cash 2025
€399,883
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,416 | €678,060 | +€568,644 | +520% |
| Fixed assets | 21/28 | €43,712 | €120,544 | +€76,832 | +176% |
| Tangible fixed assets | 22/27 | €21,212 | €15,544 | -€5,668 | -26.7% |
| Land and buildings | 22 | €3,434 | €2,859 | -€575 | -16.7% |
| Furniture and vehicles | 24 | €16,441 | €11,676 | -€4,765 | -29.0% |
| Other tangible fixed assets | 26 | €1,337 | €1,009 | -€328 | -24.5% |
| Financial fixed assets | 28 | €22,500 | €105,000 | +€82,500 | +367% |
| Current assets | 29/58 | €65,704 | €557,515 | +€491,812 | +749% |
| Amounts receivable after more than one year | 29 | - | €143,750 | +€143,750 | |
| Other amounts receivable | 291 | - | €143,750 | +€143,750 | |
| Amounts receivable within one year | 40/41 | €19,974 | €11,495 | -€8,479 | -42.5% |
| Trade receivables | 40 | €14,771 | €11,495 | -€3,276 | -22.2% |
| Other amounts receivable | 41 | €5,204 | €0 | -€5,204 | -100% |
| Cash at bank and in hand | 54/58 | €43,458 | €399,883 | +€356,425 | +820% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,388 | +€116 | +5.1% |
| Total equity and liabilities | 10/49 | €109,416 | €678,060 | +€568,644 | +520% |
| Equity | 10/15 | €66,066 | €2,000 | -€64,066 | -97.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,066 | €0 | -€64,066 | -100% |
| Amounts payable | 17/49 | €43,350 | €676,060 | +€632,710 | +1,460% |
| Amounts payable after more than one year | 17 | €9,575 | €0 | -€9,575 | -100% |
| Financial debts | 170/4 | €9,575 | €0 | -€9,575 | -100% |
| Amounts payable within one year | 42/48 | €33,775 | €676,060 | +€642,285 | +1,902% |
| Current portion of amounts payable after more than one year | 42 | €14,270 | €9,575 | -€4,695 | -32.9% |
| Trade debts | 44 | €273 | €482 | +€209 | +76.7% |
| Suppliers | 440/4 | €273 | €482 | +€209 | +76.7% |
| Taxes, remuneration and social security | 45 | €17,538 | €103,163 | +€85,625 | +488% |
| Taxes | 450/3 | €17,538 | €101,527 | +€83,989 | +479% |
| Remuneration and social security | 454/9 | - | €1,636 | +€1,636 | |
| Other amounts payable | 47/48 | €1,694 | €562,839 | +€561,146 | +33,133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,040 | €9,497 | +€458 | +5.1% |
| Other operating charges | 640/8 | €666 | €1,464 | +€798 | +120% |
| Gross operating margin | 9900 | €91,525 | €76,524 | -€15,002 | -16.4% |
| Operating profit (loss) | 9901 | €81,819 | €65,562 | -€16,257 | -19.9% |
| Financial income | 75/76B | - | €515,250 | +€515,250 | |
| Recurring financial income | 75 | - | €515,250 | +€515,250 | |
| Financial charges | 65/66B | €790 | €493 | -€297 | -37.6% |
| Recurring financial charges | 65 | €790 | €493 | -€297 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €81,029 | €580,320 | +€499,291 | +616% |
| Income taxes | 67/77 | €17,037 | €17,014 | -€23 | -0.1% |
| Profit (loss) for the period | 9904 | €63,993 | €563,306 | +€499,314 | +780% |
| Profit (loss) for the period to be appropriated | 9905 | €63,993 | €563,306 | +€499,314 | +780% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.