EJA - VERPLEGING: 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.
EJA - VERPLEGING
Largest movements
- Cash +€23,875
up €23,875 (+114.2%), from €20,908 to €44,783
mainly Net result for the year (+€58,416) and Other debts (+€58,416)
- Receivables within one year -€11,646
down €11,646 (-49.4%), from €23,574 to €11,928
of which Trade receivables: -€11,803
- Tangible fixed assets -€770
down €770 (-17.1%), from €4,494 to €3,724
of which Furniture and vehicles: -€474
- Other debts +€58,416
up €58,416, from €0 to €58,416
- Reserves -€40,851
down €40,851 (-100.0%), from €40,851 to €0
- Tax, wage and social debts -€4,714
down €4,714 (-100.0%), from €4,714 to €0
- Trade debts -€1,305
down €1,305 (-96.1%), from €1,358 to €53
- Gross operating margin +€5,115
up €5,115 (+7.3%), from €69,895 to €75,010
- Taxes +€4,008
up €4,008 (+35.7%), from €11,214 to €15,222
- Financial charges -€1,558
down €1,558 (-90.3%), from €1,725 to €167
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 | €49,924 | €61,469 | +€11,545 | +23.1% |
| Fixed assets | 21/28 | €4,494 | €3,724 | -€770 | -17.1% |
| Tangible fixed assets | 22/27 | €4,494 | €3,724 | -€770 | -17.1% |
| Plant, machinery and equipment | 23 | €2,551 | €2,255 | -€296 | -11.6% |
| Furniture and vehicles | 24 | €1,943 | €1,469 | -€474 | -24.4% |
| Current assets | 29/58 | €45,430 | €57,745 | +€12,315 | +27.1% |
| Amounts receivable within one year | 40/41 | €23,574 | €11,928 | -€11,646 | -49.4% |
| Trade receivables | 40 | €21,559 | €9,756 | -€11,803 | -54.7% |
| Other amounts receivable | 41 | €2,015 | €2,172 | +€157 | +7.8% |
| Cash at bank and in hand | 54/58 | €20,908 | €44,783 | +€23,875 | +114.2% |
| Deferred charges and accrued income | 490/1 | €948 | €1,034 | +€86 | +9.0% |
| Total equity and liabilities | 10/49 | €49,924 | €61,469 | +€11,545 | +23.1% |
| Equity | 10/15 | €43,851 | €3,000 | -€40,851 | -93.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,851 | €0 | -€40,851 | -100.0% |
| Distributable reserves | 133 | €40,851 | €0 | -€40,851 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,073 | €58,469 | +€52,396 | +862.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,073 | €58,469 | +€52,396 | +862.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,358 | €53 | -€1,305 | -96.1% |
| Suppliers | 440/4 | €1,358 | €53 | -€1,305 | -96.1% |
| Taxes, remuneration and social security | 45 | €4,714 | €0 | -€4,714 | -100.0% |
| Taxes | 450/3 | €4,714 | €0 | -€4,714 | -100.0% |
| Other amounts payable | 47/48 | €0 | €58,416 | +€58,416 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €770 | +€49 | +6.7% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €69,895 | €75,010 | +€5,115 | +7.3% |
| Operating profit (loss) | 9901 | €69,056 | €73,720 | +€4,665 | +6.8% |
| Financial income | 75/76B | €160 | €85 | -€74 | -46.5% |
| Recurring financial income | 75 | €160 | €85 | -€74 | -46.5% |
| Financial charges | 65/66B | €1,725 | €167 | -€1,558 | -90.3% |
| Recurring financial charges | 65 | €1,725 | €167 | -€1,558 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €67,490 | €73,638 | +€6,148 | +9.1% |
| Income taxes | 67/77 | €11,214 | €15,222 | +€4,008 | +35.7% |
| Profit (loss) for the period | 9904 | €56,276 | €58,416 | +€2,140 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,276 | €58,416 | +€2,140 | +3.8% |
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 3 October 2026 via checked.be.