DR. EJA: what changed
Two fiscal 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.
DR. EJA
Largest movements
- Cash +€66,809
up €66,809 (+133.9%), from €49,906 to €116,715
mainly Net result for the year (+€72,093) and Depreciation (+€1,152)
- Receivables within one year +€4,065
up €4,065 (+940.8%), from €432 to €4,497
- Profit (loss) carried forward +€72,093
up €72,093 (+142.3%), from €50,648 to €122,741
- Gross operating margin +€46,504
up €46,504 (+100.7%), from €46,180 to €92,684
- Taxes +€9,272
up €9,272 (+96.5%), from €9,605 to €18,877
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.
Cash bridge derived
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 | €58,738 | €129,650 | +€70,913 | +120.7% |
| Fixed assets | 21/28 | €4,199 | €4,795 | +€596 | +14.2% |
| Tangible fixed assets | 22/27 | €4,199 | €4,795 | +€596 | +14.2% |
| Furniture and vehicles | 24 | €3,448 | €4,124 | +€677 | +19.6% |
| Other tangible fixed assets | 26 | €752 | €671 | -€81 | -10.8% |
| Current assets | 29/58 | €54,538 | €124,855 | +€70,317 | +128.9% |
| Amounts receivable within one year | 40/41 | €432 | €4,497 | +€4,065 | +940.8% |
| Other amounts receivable | 41 | €432 | €4,497 | +€4,065 | +940.8% |
| Cash at bank and in hand | 54/58 | €49,906 | €116,715 | +€66,809 | +133.9% |
| Deferred charges and accrued income | 490/1 | €4,200 | €3,643 | -€557 | -13.3% |
| Total equity and liabilities | 10/49 | €58,738 | €129,650 | +€70,913 | +120.7% |
| Equity | 10/15 | €56,648 | €128,741 | +€72,093 | +127.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,648 | €122,741 | +€72,093 | +142.3% |
| Amounts payable | 17/49 | €2,089 | €909 | -€1,180 | -56.5% |
| Amounts payable within one year | 42/48 | €1,921 | €741 | -€1,180 | -61.4% |
| Trade debts | 44 | €841 | €741 | -€99 | -11.8% |
| Suppliers | 440/4 | €841 | €741 | -€99 | -11.8% |
| Taxes, remuneration and social security | 45 | €1,081 | - | -€1,081 | |
| Taxes | 450/3 | €1,081 | - | -€1,081 | |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €166 | +€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,152 | +€224 | +24.1% |
| Other operating charges | 640/8 | - | €307 | +€307 | |
| Gross operating margin | 9900 | €46,180 | €92,684 | +€46,504 | +100.7% |
| Operating profit (loss) | 9901 | €45,252 | €91,059 | +€45,807 | +101.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €61 | €95 | +€33 | +54.1% |
| Recurring financial charges | 65 | €61 | €95 | +€33 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €45,190 | €90,970 | +€45,780 | +101.3% |
| Income taxes | 67/77 | €9,605 | €18,877 | +€9,272 | +96.5% |
| Profit (loss) for the period | 9904 | €35,585 | €72,093 | +€36,508 | +102.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,585 | €72,093 | +€36,508 | +102.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.