EJIBE: 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.
EJIBE
Largest movements
- Receivables within one year -€1,128
down €1,128 (-32.9%), from €3,423 to €2,295
of which Trade receivables: -€1,667
- Cash -€497
down €497 (-8.8%), from €5,664 to €5,167
mainly Net result for the year (-€1,403) and Investment in fixed assets (net) (-€610)
- Tangible fixed assets +€462
up €462 (+115.3%), from €401 to €864
- Profit (loss) carried forward -€1,403
down €1,403 (-63.5%), from -€2,209 to -€3,613
- Trade debts +€164
new in 2025: €164
- Gross operating margin +€965
up €965 (+49.2%), from -€1,964 to -€999
- Depreciation -€583
down €583 (-79.8%), from €730 to €147
- Other operating charges -€150
down €150 (-37.5%), from €400 to €250
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 | €9,488 | €8,326 | -€1,162 | -12.2% |
| Fixed assets | 21/28 | €401 | €864 | +€462 | +115.3% |
| Tangible fixed assets | 22/27 | €401 | €864 | +€462 | +115.3% |
| Furniture and vehicles | 24 | €401 | €864 | +€462 | +115.3% |
| Current assets | 29/58 | €9,087 | €7,463 | -€1,624 | -17.9% |
| Amounts receivable within one year | 40/41 | €3,423 | €2,295 | -€1,128 | -32.9% |
| Trade receivables | 40 | €3,338 | €1,671 | -€1,667 | -49.9% |
| Other amounts receivable | 41 | €85 | €624 | +€539 | +635.9% |
| Cash at bank and in hand | 54/58 | €5,664 | €5,167 | -€497 | -8.8% |
| Total equity and liabilities | 10/49 | €9,488 | €8,326 | -€1,162 | -12.2% |
| Equity | 10/15 | €4,250 | €2,846 | -€1,403 | -33.0% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €249 | €249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €249 | €249 | = | 0.0% |
| Reserves not available under the articles | 1311 | €249 | €249 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,209 | -€3,613 | -€1,403 | -63.5% |
| Amounts payable | 17/49 | €5,239 | €5,480 | +€242 | +4.6% |
| Amounts payable within one year | 42/48 | €5,239 | €5,480 | +€242 | +4.6% |
| Trade debts | 44 | - | €164 | +€164 | |
| Suppliers | 440/4 | - | €164 | +€164 | |
| Advances received on contracts in progress | 46 | €225 | €290 | +€65 | +28.9% |
| Taxes, remuneration and social security | 45 | - | €12 | +€12 | |
| Taxes | 450/3 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | €5,014 | €5,014 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €147 | -€583 | -79.8% |
| Other operating charges | 640/8 | €400 | €250 | -€150 | -37.5% |
| Gross operating margin | 9900 | -€1,964 | -€999 | +€965 | +49.2% |
| Operating profit (loss) | 9901 | -€3,094 | -€1,396 | +€1,698 | +54.9% |
| Financial charges | 65/66B | €12 | €8 | -€4 | -35.2% |
| Recurring financial charges | 65 | €12 | €8 | -€4 | -35.2% |
| Non-recurring financial charges | 66B | €12 | €8 | -€4 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,106 | -€1,403 | +€1,702 | +54.8% |
| Profit (loss) for the period | 9904 | -€3,106 | -€1,403 | +€1,702 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,106 | -€1,403 | +€1,702 | +54.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.