E-Maje Conseils & Services: 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-Maje Conseils & Services
Largest movements
- Receivables within one year +€20,182
up €20,182 (+89.2%), from €22,633 to €42,814
of which Other amounts receivable: +€19,264
- Cash +€12,969
up €12,969 (+46.3%), from €28,039 to €41,007
mainly Accrued charges and deferred income (+€35,010) and Net result for the year (+€23,627)
- Accrued charges and deferred income +€35,010
up €35,010 (+476%), from €7,360 to €42,370
- Tax, wage and social debts -€2,750
no longer reported in 2025 (was €2,750)
- Gross operating margin -€14,739
down €14,739 (-39.4%), from €37,428 to €22,689
- Taxes -€3,048
down €3,048, from €2,750 to -€298
- Financial charges -€969
down €969 (-65.7%), from €1,474 to €505
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 | €74,386 | €107,211 | +€32,825 | +44.1% |
| Fixed assets | 21/28 | €650 | €325 | -€325 | -50.0% |
| Tangible fixed assets | 22/27 | €650 | €325 | -€325 | -50.0% |
| Furniture and vehicles | 24 | €650 | €325 | -€325 | -50.0% |
| Current assets | 29/58 | €73,736 | €106,886 | +€33,150 | +45.0% |
| Amounts receivable within one year | 40/41 | €22,633 | €42,814 | +€20,182 | +89.2% |
| Trade receivables | 40 | - | €917 | +€917 | |
| Other amounts receivable | 41 | €22,633 | €41,897 | +€19,264 | +85.1% |
| Current investments | 50/53 | €23,065 | €23,065 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,039 | €41,007 | +€12,969 | +46.3% |
| Total equity and liabilities | 10/49 | €74,386 | €107,211 | +€32,825 | +44.1% |
| Equity | 10/15 | €61,217 | €61,186 | -€31 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,962 | €46,931 | -€31 | -0.1% |
| Amounts payable | 17/49 | €13,169 | €46,025 | +€32,856 | +249% |
| Amounts payable within one year | 42/48 | €5,809 | €3,655 | -€2,154 | -37.1% |
| Trade debts | 44 | €3,059 | €3,655 | +€596 | +19.5% |
| Suppliers | 440/4 | €3,059 | €3,655 | +€596 | +19.5% |
| Taxes, remuneration and social security | 45 | €2,750 | - | -€2,750 | |
| Taxes | 450/3 | €2,750 | - | -€2,750 | |
| Accrued charges and deferred income | 492/3 | €7,360 | €42,370 | +€35,010 | +476% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €325 | = | 0.0% |
| Other operating charges | 640/8 | €566 | €557 | -€9 | -1.6% |
| Gross operating margin | 9900 | €37,428 | €22,689 | -€14,739 | -39.4% |
| Operating profit (loss) | 9901 | €36,538 | €21,808 | -€14,730 | -40.3% |
| Financial income | 75/76B | €2,339 | €2,026 | -€312 | -13.4% |
| Recurring financial income | 75 | €2,339 | €2,026 | -€312 | -13.4% |
| Financial charges | 65/66B | €1,474 | €505 | -€969 | -65.7% |
| Recurring financial charges | 65 | €1,474 | €505 | -€969 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €37,402 | €23,329 | -€14,073 | -37.6% |
| Income taxes | 67/77 | €2,750 | -€298 | -€3,048 | |
| Profit (loss) for the period | 9904 | €34,652 | €23,627 | -€11,026 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,652 | €23,627 | -€11,026 | -31.8% |
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.