EHJLT: 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.
EHJLT
Largest movements
- Tangible fixed assets -€31,053
down €31,053 (-5.1%), from €614,559 to €583,506
of which Land and buildings: -€24,367
- Receivables within one year -€8,763
down €8,763 (-12.5%), from €69,887 to €61,124
of which Other amounts receivable: -€7,766
- Cash +€7,947
up €7,947 (+193.0%), from €4,118 to €12,065
mainly Depreciation (+€33,935) and Net result for the year (+€33,360)
- Debts after one year -€33,662
down €33,662 (-11.4%), from €294,111 to €260,449
of which Financial debts: -€33,662
- Reserves +€33,360
up €33,360 (+36.0%), from €92,654 to €126,014
of which Distributable reserves: +€33,360
- Short-term financial debts -€24,085
down €24,085 (-100.0%), from €24,085 to €0
- Financial income +€1,317
up €1,317 (+88.4%), from €1,489 to €2,807
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €691,444 | €661,338 | -€30,106 | -4.4% |
| Fixed assets | 21/28 | €614,649 | €583,596 | -€31,053 | -5.1% |
| Tangible fixed assets | 22/27 | €614,559 | €583,506 | -€31,053 | -5.1% |
| Land and buildings | 22 | €571,174 | €546,807 | -€24,367 | -4.3% |
| Furniture and vehicles | 24 | €37,476 | €30,790 | -€6,687 | -17.8% |
| Other tangible fixed assets | 26 | €5,909 | €5,909 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €76,795 | €77,742 | +€947 | +1.2% |
| Amounts receivable within one year | 40/41 | €69,887 | €61,124 | -€8,763 | -12.5% |
| Trade receivables | 40 | €21,114 | €20,116 | -€998 | -4.7% |
| Other amounts receivable | 41 | €48,773 | €41,007 | -€7,766 | -15.9% |
| Cash at bank and in hand | 54/58 | €4,118 | €12,065 | +€7,947 | +193.0% |
| Deferred charges and accrued income | 490/1 | €2,791 | €4,553 | +€1,763 | +63.2% |
| Total equity and liabilities | 10/49 | €691,444 | €661,338 | -€30,106 | -4.4% |
| Equity | 10/15 | €299,842 | €333,202 | +€33,360 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,654 | €126,014 | +€33,360 | +36.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €92,654 | €126,014 | +€33,360 | +36.0% |
| Profit (loss) carried forward | 14 | €194,788 | €194,788 | = | 0.0% |
| Amounts payable | 17/49 | €391,602 | €328,136 | -€63,466 | -16.2% |
| Amounts payable after more than one year | 17 | €294,111 | €260,449 | -€33,662 | -11.4% |
| Financial debts | 170/4 | €289,031 | €255,369 | -€33,662 | -11.6% |
| Other amounts payable | 178/9 | €5,080 | €5,080 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,323 | €67,621 | -€29,702 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €32,977 | €33,662 | +€684 | +2.1% |
| Financial debts | 43 | €24,085 | €0 | -€24,085 | -100.0% |
| Credit institutions | 430/8 | €24,085 | €0 | -€24,085 | -100.0% |
| Trade debts | 44 | €6,332 | €6,141 | -€191 | -3.0% |
| Suppliers | 440/4 | €6,332 | €6,141 | -€191 | -3.0% |
| Taxes, remuneration and social security | 45 | €33,930 | €27,819 | -€6,111 | -18.0% |
| Taxes | 450/3 | €29,863 | €21,614 | -€8,249 | -27.6% |
| Remuneration and social security | 454/9 | €4,066 | €6,205 | +€2,138 | +52.6% |
| Accrued charges and deferred income | 492/3 | €168 | €66 | -€103 | -61.0% |
| Remuneration, social security and pensions | 62 | €21,581 | €22,579 | +€998 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,002 | €33,935 | -€67 | -0.2% |
| Other operating charges | 640/8 | €5,713 | €5,648 | -€65 | -1.1% |
| Gross operating margin | 9900 | €117,086 | €116,199 | -€886 | -0.8% |
| Operating profit (loss) | 9901 | €55,790 | €54,037 | -€1,753 | -3.1% |
| Financial income | 75/76B | €1,489 | €2,807 | +€1,317 | +88.4% |
| Recurring financial income | 75 | €1,489 | €2,807 | +€1,317 | +88.4% |
| Financial charges | 65/66B | €10,526 | €9,601 | -€925 | -8.8% |
| Recurring financial charges | 65 | €10,526 | €9,601 | -€925 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €46,754 | €47,243 | +€489 | +1.0% |
| Income taxes | 67/77 | €14,760 | €13,882 | -€878 | -5.9% |
| Profit (loss) for the period | 9904 | €31,994 | €33,360 | +€1,367 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,994 | €33,360 | +€1,367 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.