EJA INVESTMENTS: what changed
What changed
EJA INVESTMENTS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3,786
2024 · €295,199-€291,413
Equity
€321,253
2024 · €317,467+€3,786
Cash
€2,429
2024 · €7,574-€5,145
Balance sheet total
€3.1m
2024 · €2.6m+€490,205
Largest movements
Assets
- Receivables after one year +€536,000
up €536,000 (+27.2%), from €2.0m to €2.5m
of which Trade receivables: +€650,000
Equity and liabilities
- Debts after one year +€492,500
up €492,500 (+21.7%), from €2.3m to €2.8m
Income statement
- Financial income -€311,006
down €311,006 (-84.6%), from €367,815 to €56,810
of which Non-recurring financial income: -€324,714
- Taxes -€27,413
down €27,413 (-92.2%), from €29,733 to €2,320
- Financial charges +€7,796
up €7,796 (+13.9%), from €56,267 to €64,063
of which Financial charges: +€8,545
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€295,199
Gross operating margin
-€22
Other operating charges
-€2
Financial income
-€311,006
Financial charges
-€7,796
Taxes
+€27,413
Result 2025
€3,786
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€520,145
Investment
+€22,500
Financing
+€492,500
Cash 2024
€7,574
From operations (derived)
-€520,145
Net result for the year
+€3,786
Receivables after one year
-€536,000
Receivables within one year
+€18,150
Trade debts
-€5,015
Tax, wage and social debts
-€1,066
Investment (derived)
+€22,500
Investment in fixed assets (net)
+€22,500
Financing
+€492,500
Debts after one year
+€492,500
Cash 2025
€2,429
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,631,281 | €3,121,486 | +€490,205 | +18.6% |
| Fixed assets | 21/28 | €607,184 | €584,684 | -€22,500 | -3.7% |
| Financial fixed assets | 28 | €607,184 | €584,684 | -€22,500 | -3.7% |
| Current assets | 29/58 | €2,024,097 | €2,536,802 | +€512,705 | +25.3% |
| Amounts receivable after more than one year | 29 | €1,973,037 | €2,509,037 | +€536,000 | +27.2% |
| Trade receivables | 290 | €1,342,500 | €1,992,500 | +€650,000 | +48.4% |
| Other amounts receivable | 291 | €630,537 | €516,537 | -€114,000 | -18.1% |
| Amounts receivable within one year | 40/41 | €42,350 | €24,200 | -€18,150 | -42.9% |
| Trade receivables | 40 | €42,350 | €24,200 | -€18,150 | -42.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,574 | €2,429 | -€5,145 | -67.9% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,136 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,631,281 | €3,121,486 | +€490,205 | +18.6% |
| Equity | 10/15 | €317,467 | €321,253 | +€3,786 | +1.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €295,199 | €298,985 | +€3,786 | +1.3% |
| Distributable reserves | 133 | €295,199 | €298,985 | +€3,786 | +1.3% |
| Profit (loss) carried forward | 14 | €12,268 | €12,268 | = | 0.0% |
| Amounts payable | 17/49 | €2,313,814 | €2,800,233 | +€486,419 | +21.0% |
| Amounts payable after more than one year | 17 | €2,270,000 | €2,762,500 | +€492,500 | +21.7% |
| Financial debts | 170/4 | €2,270,000 | €2,762,500 | +€492,500 | +21.7% |
| Amounts payable within one year | 42/48 | €43,814 | €37,733 | -€6,081 | -13.9% |
| Trade debts | 44 | €6,567 | €1,553 | -€5,015 | -76.4% |
| Suppliers | 440/4 | €6,567 | €1,553 | -€5,015 | -76.4% |
| Taxes, remuneration and social security | 45 | €37,246 | €36,180 | -€1,066 | -2.9% |
| Taxes | 450/3 | €37,246 | €36,180 | -€1,066 | -2.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €13,509 | €13,488 | -€22 | -0.2% |
| Operating profit (loss) | 9901 | €13,383 | €13,360 | -€24 | -0.2% |
| Financial income | 75/76B | €367,815 | €56,810 | -€311,006 | -84.6% |
| Recurring financial income | 75 | €43,102 | €56,810 | +€13,708 | +31.8% |
| Non-recurring financial income | 76B | €324,714 | €0 | -€324,714 | -100% |
| Financial charges | 65/66B | €56,267 | €64,063 | +€7,796 | +13.9% |
| Recurring financial charges | 65 | €55,518 | €64,063 | +€8,545 | +15.4% |
| Non-recurring financial charges | 66B | €749 | €0 | -€749 | -100% |
| Profit (loss) for the period before taxes | 9903 | €324,932 | €6,106 | -€318,826 | -98.1% |
| Income taxes | 67/77 | €29,733 | €2,320 | -€27,413 | -92.2% |
| Profit (loss) for the period | 9904 | €295,199 | €3,786 | -€291,413 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €295,199 | €3,786 | -€291,413 | -98.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.