E4J 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.
E4J CONSULTING
Largest movements
- Cash -€20,554
down €20,554 (-16.0%), from €128,692 to €108,138
mainly Contributions, distributions and other (-€124,959) and Investment in fixed assets (net) (-€4,257)
- Tangible fixed assets +€4,003
new in 2025: €4,003
- Profit (loss) carried forward -€42,497
down €42,497 (-92.0%), from €46,205 to €3,707
- Other debts +€20,000
up €20,000 (+33.3%), from €60,000 to €80,000
- Tax, wage and social debts +€3,284
up €3,284 (+49.1%), from €6,693 to €9,977
- Trade debts +€2,657
up €2,657 (+211.7%), from €1,255 to €3,913
- Gross operating margin +€26,464
up €26,464 (+32.1%), from €82,552 to €109,016
- Taxes +€10,683
up €10,683 (+86.4%), from €12,371 to €23,055
- Other operating charges -€4,778
down €4,778 (-90.0%), from €5,306 to €528
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.
Cash bridge derived
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 | €134,613 | €118,057 | -€16,556 | -12.3% |
| Fixed assets | 21/28 | - | €4,003 | +€4,003 | |
| Tangible fixed assets | 22/27 | - | €4,003 | +€4,003 | |
| Furniture and vehicles | 24 | - | €4,003 | +€4,003 | |
| Current assets | 29/58 | €134,613 | €114,054 | -€20,559 | -15.3% |
| Amounts receivable within one year | 40/41 | €264 | €128 | -€136 | -51.6% |
| Other amounts receivable | 41 | €264 | €128 | -€136 | -51.6% |
| Cash at bank and in hand | 54/58 | €128,692 | €108,138 | -€20,554 | -16.0% |
| Deferred charges and accrued income | 490/1 | €5,657 | €5,788 | +€131 | +2.3% |
| Total equity and liabilities | 10/49 | €134,613 | €118,057 | -€16,556 | -12.3% |
| Equity | 10/15 | €66,665 | €24,167 | -€42,497 | -63.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,205 | €3,707 | -€42,497 | -92.0% |
| Amounts payable | 17/49 | €67,949 | €93,890 | +€25,941 | +38.2% |
| Amounts payable within one year | 42/48 | €67,949 | €93,890 | +€25,941 | +38.2% |
| Trade debts | 44 | €1,255 | €3,913 | +€2,657 | +211.7% |
| Suppliers | 440/4 | €1,255 | €3,913 | +€2,657 | +211.7% |
| Taxes, remuneration and social security | 45 | €6,693 | €9,977 | +€3,284 | +49.1% |
| Taxes | 450/3 | €6,693 | €9,977 | +€3,284 | +49.1% |
| Other amounts payable | 47/48 | €60,000 | €80,000 | +€20,000 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €254 | +€254 | |
| Other operating charges | 640/8 | €5,306 | €528 | -€4,778 | -90.0% |
| Gross operating margin | 9900 | €82,552 | €109,016 | +€26,464 | +32.1% |
| Operating profit (loss) | 9901 | €77,246 | €108,234 | +€30,988 | +40.1% |
| Financial income | 75/76B | €12 | €0 | -€11 | -95.8% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -95.8% |
| Non-recurring financial income | 76B | €0 | €0 | +€0 | +2300.0% |
| Financial charges | 65/66B | €3,650 | €2,719 | -€932 | -25.5% |
| Recurring financial charges | 65 | €3,608 | €2,702 | -€906 | -25.1% |
| Non-recurring financial charges | 66B | €42 | €16 | -€26 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €73,607 | €105,516 | +€31,908 | +43.3% |
| Income taxes | 67/77 | €12,371 | €23,055 | +€10,683 | +86.4% |
| Profit (loss) for the period | 9904 | €61,236 | €82,461 | +€21,225 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,236 | €82,461 | +€21,225 | +34.7% |
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 10 October 2026 via checked.be.