ECJ IT SERVICES: what changed
Two fiscal 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.
ECJ IT SERVICES
Largest movements
- Receivables within one year +€100,312
up €100,312 (+99.5%), from €100,815 to €201,126
of which Other amounts receivable: +€87,143
- Cash -€25,901
down €25,901 (-51.6%), from €50,154 to €24,253
mainly Receivables within one year (-€100,312) and Investment in fixed assets (net) (-€3,264)
- Tangible fixed assets -€4,342
down €4,342 (-19.5%), from €22,228 to €17,887
of which Furniture and vehicles: -€2,724
- Reserves +€47,848
up €47,848 (+42.9%), from €111,530 to €159,378
- Tax, wage and social debts +€14,614
up €14,614 (+31.9%), from €45,809 to €60,423
- Trade debts +€7,591
up €7,591 (+179.4%), from €4,231 to €11,822
- Gross operating margin -€7,704
down €7,704 (-9.4%), from €82,246 to €74,542
- Taxes -€5,570
down €5,570 (-20.2%), from €27,623 to €22,053
- Financial income +€3,412
up €3,412 (+77.6%), from €4,394 to €7,805
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 | €174,725 | €245,178 | +€70,453 | +40.3% |
| Fixed assets | 21/28 | €22,253 | €17,912 | -€4,342 | -19.5% |
| Tangible fixed assets | 22/27 | €22,228 | €17,887 | -€4,342 | -19.5% |
| Plant, machinery and equipment | 23 | €7,090 | €5,473 | -€1,617 | -22.8% |
| Furniture and vehicles | 24 | €15,139 | €12,414 | -€2,724 | -18.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €152,471 | €227,266 | +€74,794 | +49.1% |
| Stocks and contracts in progress | 3 | €1,240 | €0 | -€1,240 | -100.0% |
| Stocks | 30/36 | €1,240 | €0 | -€1,240 | -100.0% |
| Amounts receivable within one year | 40/41 | €100,815 | €201,126 | +€100,312 | +99.5% |
| Trade receivables | 40 | €9,880 | €23,049 | +€13,169 | +133.3% |
| Other amounts receivable | 41 | €90,935 | €178,078 | +€87,143 | +95.8% |
| Cash at bank and in hand | 54/58 | €50,154 | €24,253 | -€25,901 | -51.6% |
| Deferred charges and accrued income | 490/1 | €262 | €1,887 | +€1,624 | +618.8% |
| Total equity and liabilities | 10/49 | €174,725 | €245,178 | +€70,453 | +40.3% |
| Equity | 10/15 | €118,138 | €165,986 | +€47,848 | +40.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,530 | €159,378 | +€47,848 | +42.9% |
| Distributable reserves | 133 | €111,530 | €159,378 | +€47,848 | +42.9% |
| Profit (loss) carried forward | 14 | €408 | €408 | = | 0.0% |
| Amounts payable | 17/49 | €56,587 | €79,192 | +€22,605 | +39.9% |
| Amounts payable within one year | 42/48 | €56,587 | €78,792 | +€22,205 | +39.2% |
| Trade debts | 44 | €4,231 | €11,822 | +€7,591 | +179.4% |
| Suppliers | 440/4 | €4,231 | €11,822 | +€7,591 | +179.4% |
| Taxes, remuneration and social security | 45 | €45,809 | €60,423 | +€14,614 | +31.9% |
| Taxes | 450/3 | €45,809 | €60,423 | +€14,614 | +31.9% |
| Other amounts payable | 47/48 | €6,547 | €6,547 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,101 | €7,606 | +€504 | +7.1% |
| Other operating charges | 640/8 | €645 | €1,428 | +€783 | +121.3% |
| Gross operating margin | 9900 | €82,246 | €74,542 | -€7,704 | -9.4% |
| Operating profit (loss) | 9901 | €74,499 | €65,508 | -€8,991 | -12.1% |
| Financial income | 75/76B | €4,394 | €7,805 | +€3,412 | +77.6% |
| Recurring financial income | 75 | €4,394 | €7,805 | +€3,412 | +77.6% |
| Financial charges | 65/66B | €3,742 | €3,412 | -€330 | -8.8% |
| Recurring financial charges | 65 | €3,742 | €3,412 | -€330 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €75,151 | €69,901 | -€5,250 | -7.0% |
| Income taxes | 67/77 | €27,623 | €22,053 | -€5,570 | -20.2% |
| Profit (loss) for the period | 9904 | €47,528 | €47,848 | +€320 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,528 | €47,848 | +€320 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.