EJB-Lex: 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.
EJB-Lex
Largest movements
- Current investments +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Receivables within one year +€16,574
up €16,574 (+588.9%), from €2,814 to €19,388
of which Other amounts receivable: +€10,573
- Tangible fixed assets +€2,892
new in 2025: €2,892
- Reserves +€40,030
up €40,030 (+93.5%), from €42,800 to €82,830
- Gross operating margin -€4,808
down €4,808 (-7.4%), from €64,898 to €60,090
- Taxes -€1,292
down €1,292 (-6.4%), from €20,300 to €19,009
- Financial income +€897
up €897 (+758.4%), from €118 to €1,015
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 | €51,946 | €90,609 | +€38,662 | +74.4% |
| Fixed assets | 21/28 | - | €2,892 | +€2,892 | |
| Tangible fixed assets | 22/27 | - | €2,892 | +€2,892 | |
| Furniture and vehicles | 24 | - | €2,892 | +€2,892 | |
| Current assets | 29/58 | €51,946 | €87,716 | +€35,770 | +68.9% |
| Amounts receivable within one year | 40/41 | €2,814 | €19,388 | +€16,574 | +588.9% |
| Trade receivables | 40 | €2,814 | €8,815 | +€6,001 | +213.2% |
| Other amounts receivable | 41 | - | €10,573 | +€10,573 | |
| Current investments | 50/53 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €18,796 | €17,963 | -€833 | -4.4% |
| Deferred charges and accrued income | 490/1 | €336 | €365 | +€29 | +8.7% |
| Total equity and liabilities | 10/49 | €51,946 | €90,609 | +€38,662 | +74.4% |
| Equity | 10/15 | €45,313 | €85,348 | +€40,035 | +88.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,800 | €82,830 | +€40,030 | +93.5% |
| Distributable reserves | 133 | €42,800 | €82,830 | +€40,030 | +93.5% |
| Profit (loss) carried forward | 14 | €13 | €18 | +€5 | +41.7% |
| Amounts payable | 17/49 | €6,633 | €5,260 | -€1,373 | -20.7% |
| Amounts payable within one year | 42/48 | €5,794 | €5,260 | -€534 | -9.2% |
| Taxes, remuneration and social security | 45 | €4,994 | €4,427 | -€567 | -11.4% |
| Taxes | 450/3 | €4,994 | €4,427 | -€567 | -11.4% |
| Other amounts payable | 47/48 | €800 | €833 | +€33 | +4.1% |
| Accrued charges and deferred income | 492/3 | €839 | - | -€839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €618 | +€618 | |
| Other operating charges | 640/8 | €1,079 | €585 | -€493 | -45.7% |
| Gross operating margin | 9900 | €64,898 | €60,090 | -€4,808 | -7.4% |
| Operating profit (loss) | 9901 | €63,819 | €58,886 | -€4,933 | -7.7% |
| Financial income | 75/76B | €118 | €1,015 | +€897 | +758.4% |
| Recurring financial income | 75 | €118 | €1,015 | +€897 | +758.4% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €63,913 | €59,877 | -€4,036 | -6.3% |
| Income taxes | 67/77 | €20,300 | €19,009 | -€1,292 | -6.4% |
| Profit (loss) for the period | 9904 | €43,613 | €40,868 | -€2,745 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,613 | €40,868 | -€2,745 | -6.3% |
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 4 October 2026 via checked.be.