E & J: 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.
E & J
Largest movements
- Cash -€86,293
down €86,293 (-91.9%), from €93,895 to €7,602
mainly Receivables within one year (-€85,000) and Net result for the year (-€1,320)
- Receivables within one year +€85,000
up €85,000 (+13,709,677%), from €1 to €85,001
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€18,035
up €18,035 (+98.2%), from -€18,362 to -€327
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,895 | €154,602 | -€1,293 | -0.8% |
| Fixed assets | 21/28 | €61,999 | €61,999 | = | 0.0% |
| Financial fixed assets | 28 | €61,999 | €61,999 | = | 0.0% |
| Current assets | 29/58 | €93,895 | €92,603 | -€1,293 | -1.4% |
| Amounts receivable within one year | 40/41 | €1 | €85,001 | +€85,000 | +13,709,677% |
| Other amounts receivable | 41 | €1 | €85,001 | +€85,000 | +13,709,677% |
| Cash at bank and in hand | 54/58 | €93,895 | €7,602 | -€86,293 | -91.9% |
| Total equity and liabilities | 10/49 | €155,895 | €154,602 | -€1,293 | -0.8% |
| Equity | 10/15 | €155,595 | €154,275 | -€1,320 | -0.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,405 | -€45,725 | -€1,320 | -3.0% |
| Amounts payable | 17/49 | €299 | €327 | +€27 | +9.1% |
| Amounts payable within one year | 42/48 | €299 | €327 | +€27 | +9.1% |
| Trade debts | 44 | €299 | €327 | +€27 | +9.1% |
| Suppliers | 440/4 | €299 | €327 | +€27 | +9.1% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€18,362 | -€327 | +€18,035 | +98.2% |
| Operating profit (loss) | 9901 | -€18,855 | -€832 | +€18,023 | +95.6% |
| Financial charges | 65/66B | €458 | €488 | +€30 | +6.5% |
| Recurring financial charges | 65 | €458 | €488 | +€30 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,313 | -€1,320 | +€17,993 | +93.2% |
| Profit (loss) for the period | 9904 | -€19,313 | -€1,320 | +€17,993 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,313 | -€1,320 | +€17,993 | +93.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.