EJAM CONSULTING: 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.
EJAM CONSULTING
Largest movements
- Cash -€62,816
down €62,816 (-37.4%), from €168,120 to €105,303
mainly Receivables within one year (-€51,598) and Tax, wage and social debts (-€21,004)
- Receivables within one year +€51,598
up €51,598 (+43.2%), from €119,337 to €170,935
of which Other amounts receivable: +€69,559
- Tax, wage and social debts -€21,004
down €21,004 (-46.1%), from €45,601 to €24,597
of which Taxes: -€20,288
- Profit (loss) carried forward +€10,105
up €10,105 (+4.4%), from €232,050 to €242,155
- Gross operating margin -€139,980
down €139,980, from €138,317 to -€1,663
- Taxes -€39,563
down €39,563, from €32,796 to -€6,767
- Financial income +€2,917
up €2,917 (+60.1%), from €4,851 to €7,768
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 | €287,763 | €278,895 | -€8,868 | -3.1% |
| Fixed assets | 21/28 | €306 | €1,302 | +€996 | +326.0% |
| Tangible fixed assets | 22/27 | €306 | €1,302 | +€996 | +326.0% |
| Plant, machinery and equipment | 23 | - | €1,209 | +€1,209 | |
| Furniture and vehicles | 24 | €306 | €92 | -€214 | -69.9% |
| Current assets | 29/58 | €287,457 | €277,593 | -€9,864 | -3.4% |
| Amounts receivable within one year | 40/41 | €119,337 | €170,935 | +€51,598 | +43.2% |
| Trade receivables | 40 | €19,400 | €1,439 | -€17,961 | -92.6% |
| Other amounts receivable | 41 | €99,937 | €169,496 | +€69,559 | +69.6% |
| Cash at bank and in hand | 54/58 | €168,120 | €105,303 | -€62,816 | -37.4% |
| Deferred charges and accrued income | 490/1 | - | €1,355 | +€1,355 | |
| Total equity and liabilities | 10/49 | €287,763 | €278,895 | -€8,868 | -3.1% |
| Equity | 10/15 | €240,050 | €250,155 | +€10,105 | +4.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,050 | €242,155 | +€10,105 | +4.4% |
| Amounts payable | 17/49 | €47,713 | €28,740 | -€18,973 | -39.8% |
| Amounts payable within one year | 42/48 | €47,713 | €28,740 | -€18,973 | -39.8% |
| Trade debts | 44 | €2,112 | €4,144 | +€2,032 | +96.2% |
| Suppliers | 440/4 | €2,112 | €4,144 | +€2,032 | +96.2% |
| Taxes, remuneration and social security | 45 | €45,601 | €24,597 | -€21,004 | -46.1% |
| Taxes | 450/3 | €44,885 | €24,597 | -€20,288 | -45.2% |
| Remuneration and social security | 454/9 | €716 | €0 | -€716 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €394 | +€181 | +84.6% |
| Other operating charges | 640/8 | €105 | €134 | +€29 | +27.1% |
| Gross operating margin | 9900 | €138,317 | -€1,663 | -€139,980 | |
| Operating profit (loss) | 9901 | €137,998 | -€2,191 | -€140,189 | |
| Financial income | 75/76B | €4,851 | €7,768 | +€2,917 | +60.1% |
| Recurring financial income | 75 | €4,851 | €7,768 | +€2,917 | +60.1% |
| Financial charges | 65/66B | €2,911 | €2,240 | -€671 | -23.1% |
| Recurring financial charges | 65 | €2,911 | €2,240 | -€671 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €139,938 | €3,338 | -€136,600 | -97.6% |
| Income taxes | 67/77 | €32,796 | -€6,767 | -€39,563 | |
| Profit (loss) for the period | 9904 | €107,143 | €10,105 | -€97,038 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,143 | €10,105 | -€97,038 | -90.6% |
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 2 October 2026 via checked.be.