E.J.S. CONSULTING: 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.S. CONSULTING
Largest movements
- Cash +€34,403
up €34,403 (+82.9%), from €41,491 to €75,894
mainly Debts after one year (+€27,417) and Receivables within one year (+€18,705)
- Receivables within one year -€18,705
down €18,705 (-20.4%), from €91,656 to €72,951
of which Other amounts receivable: -€24,500
- Tangible fixed assets +€14,732
up €14,732 (+16.6%), from €88,578 to €103,310
of which Land and buildings: +€16,410
- Debts after one year +€27,417
new in 2025: €27,417
- Profit (loss) carried forward +€5,348
up €5,348 (+3.7%), from €146,307 to €151,655
- Current portion of long-term debt -€4,582
down €4,582 (-39.6%), from €11,582 to €7,000
- Tax, wage and social debts +€4,398
up €4,398 (+51.9%), from €8,480 to €12,878
of which Taxes: +€3,862
- Gross operating margin +€8,835
up €8,835 (+21.0%), from €41,981 to €50,816
- Staff costs +€2,946
up €2,946 (+12.9%), from €22,884 to €25,830
- Taxes +€1,365
up €1,365 (+81.5%), from €1,676 to €3,041
- Depreciation +€1,215
up €1,215 (+9.7%), from €12,541 to €13,756
- Financial charges -€858
down €858 (-47.8%), from €1,795 to €938
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 | €224,561 | €255,302 | +€30,741 | +13.7% |
| Fixed assets | 21/28 | €88,578 | €103,310 | +€14,732 | +16.6% |
| Tangible fixed assets | 22/27 | €88,578 | €103,310 | +€14,732 | +16.6% |
| Land and buildings | 22 | €79,330 | €95,740 | +€16,410 | +20.7% |
| Plant, machinery and equipment | 23 | €4,243 | €4,670 | +€427 | +10.1% |
| Furniture and vehicles | 24 | €5,005 | €2,901 | -€2,104 | -42.0% |
| Current assets | 29/58 | €135,983 | €151,992 | +€16,009 | +11.8% |
| Amounts receivable within one year | 40/41 | €91,656 | €72,951 | -€18,705 | -20.4% |
| Trade receivables | 40 | €61,925 | €67,720 | +€5,795 | +9.4% |
| Other amounts receivable | 41 | €29,731 | €5,231 | -€24,500 | -82.4% |
| Cash at bank and in hand | 54/58 | €41,491 | €75,894 | +€34,403 | +82.9% |
| Deferred charges and accrued income | 490/1 | €2,836 | €3,146 | +€311 | +11.0% |
| Total equity and liabilities | 10/49 | €224,561 | €255,302 | +€30,741 | +13.7% |
| Equity | 10/15 | €198,258 | €203,606 | +€5,348 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,359 | €33,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,500 | €31,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,307 | €151,655 | +€5,348 | +3.7% |
| Amounts payable | 17/49 | €26,303 | €51,696 | +€25,394 | +96.5% |
| Amounts payable after more than one year | 17 | - | €27,417 | +€27,417 | |
| Financial debts | 170/4 | - | €27,417 | +€27,417 | |
| Amounts payable within one year | 42/48 | €26,303 | €24,280 | -€2,023 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €11,582 | €7,000 | -€4,582 | -39.6% |
| Financial debts | 43 | €499 | €373 | -€126 | -25.2% |
| Credit institutions | 430/8 | €499 | €373 | -€126 | -25.2% |
| Trade debts | 44 | €4,147 | €4,029 | -€118 | -2.9% |
| Suppliers | 440/4 | €4,147 | €4,029 | -€118 | -2.9% |
| Taxes, remuneration and social security | 45 | €8,480 | €12,878 | +€4,398 | +51.9% |
| Taxes | 450/3 | €5,237 | €9,100 | +€3,862 | +73.7% |
| Remuneration and social security | 454/9 | €3,243 | €3,779 | +€536 | +16.5% |
| Other amounts payable | 47/48 | €1,595 | - | -€1,595 | |
| Remuneration, social security and pensions | 62 | €22,884 | €25,830 | +€2,946 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,541 | €13,756 | +€1,215 | +9.7% |
| Other operating charges | 640/8 | €2,193 | €2,311 | +€118 | +5.4% |
| Gross operating margin | 9900 | €41,981 | €50,816 | +€8,835 | +21.0% |
| Operating profit (loss) | 9901 | €4,363 | €8,919 | +€4,556 | +104% |
| Financial income | 75/76B | €0 | €408 | +€408 | +582,400% |
| Recurring financial income | 75 | €0 | €408 | +€408 | +582,400% |
| Financial charges | 65/66B | €1,795 | €938 | -€858 | -47.8% |
| Recurring financial charges | 65 | €1,795 | €938 | -€858 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €2,568 | €8,389 | +€5,821 | +227% |
| Income taxes | 67/77 | €1,676 | €3,041 | +€1,365 | +81.5% |
| Profit (loss) for the period | 9904 | €892 | €5,348 | +€4,456 | +500% |
| Profit (loss) for the period to be appropriated | 9905 | €892 | €5,348 | +€4,456 | +500% |
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 22 October 2026 via checked.be.