EJA 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.
EJA CONSULTING
Largest movements
- Cash -€152,166
down €152,166 (-15.9%), from €959,284 to €807,119
mainly Contributions, distributions and other (-€650,000) and Tax, wage and social debts (-€197,512)
- Other debts +€652,821
up €652,821 (+9121.7%), from €7,157 to €659,978
- Profit (loss) carried forward -€596,632
down €596,632 (-77.4%), from €770,410 to €173,777
- Tax, wage and social debts -€197,512
down €197,512 (-99.7%), from €198,167 to €655
- Gross operating margin -€272,308
down €272,308 (-79.1%), from €344,052 to €71,744
- Taxes -€67,752
down €67,752 (-81.6%), from €83,078 to €15,326
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 | €984,811 | €836,745 | -€148,066 | -15.0% |
| Fixed assets | 21/28 | €11,590 | €13,810 | +€2,220 | +19.2% |
| Tangible fixed assets | 22/27 | €11,590 | €13,810 | +€2,220 | +19.2% |
| Furniture and vehicles | 24 | €7,553 | €10,183 | +€2,630 | +34.8% |
| Other tangible fixed assets | 26 | €4,037 | €3,627 | -€410 | -10.2% |
| Current assets | 29/58 | €973,221 | €822,936 | -€150,285 | -15.4% |
| Amounts receivable within one year | 40/41 | €12,582 | €15,674 | +€3,091 | +24.6% |
| Trade receivables | 40 | €12,582 | €5,252 | -€7,330 | -58.3% |
| Other amounts receivable | 41 | - | €10,421 | +€10,421 | |
| Cash at bank and in hand | 54/58 | €959,284 | €807,119 | -€152,166 | -15.9% |
| Deferred charges and accrued income | 490/1 | €1,354 | €143 | -€1,211 | -89.4% |
| Total equity and liabilities | 10/49 | €984,811 | €836,745 | -€148,066 | -15.0% |
| Equity | 10/15 | €772,410 | €175,777 | -€596,632 | -77.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €770,410 | €173,777 | -€596,632 | -77.4% |
| Amounts payable | 17/49 | €212,402 | €660,968 | +€448,567 | +211.2% |
| Amounts payable within one year | 42/48 | €212,402 | €660,968 | +€448,567 | +211.2% |
| Trade debts | 44 | €7,078 | €336 | -€6,742 | -95.3% |
| Suppliers | 440/4 | €7,078 | €336 | -€6,742 | -95.3% |
| Taxes, remuneration and social security | 45 | €198,167 | €655 | -€197,512 | -99.7% |
| Taxes | 450/3 | €198,167 | €655 | -€197,512 | -99.7% |
| Other amounts payable | 47/48 | €7,157 | €659,978 | +€652,821 | +9121.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,804 | €4,404 | +€1,600 | +57.1% |
| Other operating charges | 640/8 | €737 | €1,054 | +€317 | +43.0% |
| Non-recurring operating charges | 66A | - | €5 | +€5 | |
| Gross operating margin | 9900 | €344,052 | €71,744 | -€272,308 | -79.1% |
| Operating profit (loss) | 9901 | €340,510 | €66,281 | -€274,229 | -80.5% |
| Financial income | 75/76B | €3,877 | €5,319 | +€1,442 | +37.2% |
| Recurring financial income | 75 | €3,877 | €5,319 | +€1,442 | +37.2% |
| Financial charges | 65/66B | €1,702 | €2,906 | +€1,205 | +70.8% |
| Recurring financial charges | 65 | €1,702 | €2,906 | +€1,205 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €342,685 | €68,693 | -€273,992 | -80.0% |
| Income taxes | 67/77 | €83,078 | €15,326 | -€67,752 | -81.6% |
| Profit (loss) for the period | 9904 | €259,607 | €53,368 | -€206,239 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €259,607 | €53,368 | -€206,239 | -79.4% |
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 9 October 2026 via checked.be.