E.J.C. 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.
E.J.C. Consult
Largest movements
- Cash +€77,159
up €77,159 (+75.6%), from €102,007 to €179,166
mainly Advances received (+€84,300) and Trade debts (+€28,086)
- Receivables within one year +€22,743
up €22,743 (+1,191%), from €1,910 to €24,653
of which Trade receivables: +€22,743
- Advances received +€84,300
up €84,300 (+90.5%), from €93,196 to €177,496
- Trade debts +€28,086
up €28,086 (+145%), from €19,367 to €47,453
- Profit (loss) carried forward -€20,623
down €20,623 (-48.0%), from -€42,928 to -€63,552
- Other debts +€3,734
up €3,734 (+116%), from €3,230 to €6,964
- Tax, wage and social debts +€3,119
up €3,119 (+24.2%), from €12,900 to €16,019
of which Remuneration and social security: +€1,749
- Staff costs +€15,647
up €15,647 (+26.2%), from €59,801 to €75,448
- Gross operating margin -€7,203
down €7,203 (-10.5%), from €68,735 to €61,532
- Other operating charges +€3,425
up €3,425 (+1,103%), from €311 to €3,736
- Financial charges +€1,069
up €1,069 (+87.0%), from €1,228 to €2,297
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 | €106,225 | €205,207 | +€98,982 | +93.2% |
| Fixed assets | 21/28 | €1,944 | €1,177 | -€767 | -39.4% |
| Tangible fixed assets | 22/27 | €1,944 | €1,177 | -€767 | -39.4% |
| Furniture and vehicles | 24 | €1,944 | €1,177 | -€767 | -39.4% |
| Current assets | 29/58 | €104,282 | €204,030 | +€99,748 | +95.7% |
| Amounts receivable within one year | 40/41 | €1,910 | €24,653 | +€22,743 | +1,191% |
| Trade receivables | 40 | €1,784 | €24,527 | +€22,743 | +1,275% |
| Other amounts receivable | 41 | €126 | €126 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,007 | €179,166 | +€77,159 | +75.6% |
| Deferred charges and accrued income | 490/1 | €365 | €211 | -€154 | -42.3% |
| Total equity and liabilities | 10/49 | €106,225 | €205,207 | +€98,982 | +93.2% |
| Equity | 10/15 | -€22,468 | -€43,092 | -€20,623 | -91.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,928 | -€63,552 | -€20,623 | -48.0% |
| Amounts payable | 17/49 | €128,694 | €248,299 | +€119,605 | +92.9% |
| Amounts payable within one year | 42/48 | €128,694 | €247,932 | +€119,238 | +92.7% |
| Trade debts | 44 | €19,367 | €47,453 | +€28,086 | +145% |
| Suppliers | 440/4 | €19,367 | €47,453 | +€28,086 | +145% |
| Advances received on contracts in progress | 46 | €93,196 | €177,496 | +€84,300 | +90.5% |
| Taxes, remuneration and social security | 45 | €12,900 | €16,019 | +€3,119 | +24.2% |
| Taxes | 450/3 | €4,464 | €5,834 | +€1,370 | +30.7% |
| Remuneration and social security | 454/9 | €8,436 | €10,186 | +€1,749 | +20.7% |
| Other amounts payable | 47/48 | €3,230 | €6,964 | +€3,734 | +116% |
| Accrued charges and deferred income | 492/3 | - | €367 | +€367 | |
| Remuneration, social security and pensions | 62 | €59,801 | €75,448 | +€15,647 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €767 | +€410 | +115% |
| Other operating charges | 640/8 | €311 | €3,736 | +€3,425 | +1,103% |
| Gross operating margin | 9900 | €68,735 | €61,532 | -€7,203 | -10.5% |
| Operating profit (loss) | 9901 | €8,267 | -€18,419 | -€26,686 | |
| Financial income | 75/76B | €21 | €116 | +€95 | +464% |
| Recurring financial income | 75 | €21 | €116 | +€95 | +464% |
| Financial charges | 65/66B | €1,228 | €2,297 | +€1,069 | +87.0% |
| Recurring financial charges | 65 | €1,228 | €2,297 | +€1,069 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €7,059 | -€20,600 | -€27,659 | |
| Income taxes | 67/77 | €5 | €24 | +€19 | +385% |
| Profit (loss) for the period | 9904 | €7,054 | -€20,623 | -€27,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,054 | -€20,623 | -€27,678 |
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 29 October 2026 via checked.be.