E.J.L. ExAct: what changed
What changed
E.J.L. ExAct
NACE 21.100, Manufacture of basic pharmaceutical products and pharmaceutical preparations
filed annual accounts (NBB)
Net result for the year
-€2,218
2024 · -€5,900+€3,682
Equity
€59,234
2024 · €61,452-€2,218
Cash
€242
2024 · €342-€100
Balance sheet total
€59,234
2024 · €61,978-€2,744
Largest movements
Assets
- Receivables within one year -€2,644
down €2,644 (-4.3%), from €61,636 to €58,992
of which Other amounts receivable: -€2,644
Equity and liabilities
- Profit (loss) carried forward -€2,218
down €2,218 (-6.3%), from -€35,344 to -€37,562
Income statement
- Gross operating margin +€3,224
up €3,224 (+40.2%), from -€8,014 to -€4,790
- Other operating charges -€390
down €390 (-48.1%), from €811 to €421
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
-€5,900
Gross operating margin
+€3,224
Other operating charges
+€390
Financial income
+€28
Financial charges
+€40
Result 2025
-€2,218
raises 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
-€100
Investment
€0
Financing
€0
Cash 2024
€342
From operations (derived)
-€100
Net result for the year
-€2,218
Receivables within one year
+€2,644
Trade debts
-€526
Cash 2025
€242
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,978 | €59,234 | -€2,744 | -4.4% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €61,978 | €59,234 | -€2,744 | -4.4% |
| Amounts receivable within one year | 40/41 | €61,636 | €58,992 | -€2,644 | -4.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €61,636 | €58,992 | -€2,644 | -4.3% |
| Cash at bank and in hand | 54/58 | €342 | €242 | -€100 | -29.3% |
| Total equity and liabilities | 10/49 | €61,978 | €59,234 | -€2,744 | -4.4% |
| Equity | 10/15 | €61,452 | €59,234 | -€2,218 | -3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €84,396 | €84,396 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €82,536 | €84,396 | +€1,860 | +2.3% |
| Profit (loss) carried forward | 14 | -€35,344 | -€37,562 | -€2,218 | -6.3% |
| Amounts payable | 17/49 | €526 | - | -€526 | |
| Amounts payable within one year | 42/48 | €526 | - | -€526 | |
| Trade debts | 44 | €526 | - | -€526 | |
| Suppliers | 440/4 | €526 | - | -€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €811 | €421 | -€390 | -48.1% |
| Gross operating margin | 9900 | -€8,014 | -€4,790 | +€3,224 | +40.2% |
| Operating profit (loss) | 9901 | -€8,825 | -€5,211 | +€3,614 | +41.0% |
| Financial income | 75/76B | €3,110 | €3,138 | +€28 | +0.9% |
| Recurring financial income | 75 | €3,110 | €3,138 | +€28 | +0.9% |
| Financial charges | 65/66B | €185 | €145 | -€40 | -21.8% |
| Recurring financial charges | 65 | €185 | €145 | -€40 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,900 | -€2,218 | +€3,682 | +62.4% |
| Profit (loss) for the period | 9904 | -€5,900 | -€2,218 | +€3,682 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,900 | -€2,218 | +€3,682 | +62.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.