ZJ CONSULT: 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.
ZJ CONSULT
Largest movements
- Cash -€2,384
down €2,384 (-11.7%), from €20,441 to €18,057
mainly Net result for the year (-€1,649) and Receivables within one year (-€997)
- Receivables within one year +€997
up €997 (+420%), from €237 to €1,235
of which Trade receivables: +€1,050
- Profit (loss) carried forward -€1,649
down €1,649 (-78.2%), from -€2,108 to -€3,757
- Trade debts +€255
new in 2025: €255
- Gross operating margin -€341
down €341 (-42.6%), from -€801 to -€1,142
- Other operating charges +€12
up €12 (+2.8%), from €449 to €462
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 | €20,712 | €19,326 | -€1,386 | -6.7% |
| Current assets | 29/58 | €20,712 | €19,326 | -€1,386 | -6.7% |
| Amounts receivable within one year | 40/41 | €237 | €1,235 | +€997 | +420% |
| Trade receivables | 40 | €0 | €1,050 | +€1,050 | |
| Other amounts receivable | 41 | €237 | €185 | -€52 | -22.1% |
| Current investments | 50/53 | €34 | €34 | +€0 | +1.1% |
| Cash at bank and in hand | 54/58 | €20,441 | €18,057 | -€2,384 | -11.7% |
| Total equity and liabilities | 10/49 | €20,712 | €19,326 | -€1,386 | -6.7% |
| Equity | 10/15 | €19,892 | €18,243 | -€1,649 | -8.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,108 | -€3,757 | -€1,649 | -78.2% |
| Amounts payable | 17/49 | €820 | €1,083 | +€263 | +32.0% |
| Amounts payable within one year | 42/48 | €820 | €1,083 | +€263 | +32.0% |
| Trade debts | 44 | - | €255 | +€255 | |
| Suppliers | 440/4 | - | €255 | +€255 | |
| Taxes, remuneration and social security | 45 | - | €13 | +€13 | |
| Taxes | 450/3 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €820 | €814 | -€6 | -0.7% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€801 | -€1,142 | -€341 | -42.6% |
| Operating profit (loss) | 9901 | -€1,251 | -€1,604 | -€354 | -28.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,294 | -€1,649 | -€354 | -27.4% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€1,294 | -€1,649 | -€355 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,294 | -€1,649 | -€355 | -27.4% |
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 20 October 2026 via checked.be.