EJM Consulting: 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.
EJM Consulting
Largest movements
- Receivables within one year +€87,635
up €87,635 (+198%), from €44,214 to €131,849
of which Other amounts receivable: +€79,338
- Cash +€14,039
up €14,039 (+73.7%), from €19,055 to €33,095
mainly Net result for the year (+€80,391) and Tax, wage and social debts (+€28,276)
- Tangible fixed assets +€7,972
up €7,972 (+231%), from €3,450 to €11,422
of which Furniture and vehicles: +€7,972
- Profit (loss) carried forward +€80,391
up €80,391 (+201%), from €39,946 to €120,337
- Tax, wage and social debts +€28,276
up €28,276 (+114%), from €24,773 to €53,048
of which Taxes: +€26,260
- Gross operating margin +€51,377
up €51,377 (+102%), from €50,147 to €101,524
- Purchases and services +€16,624
up €16,624 (+46.4%), from €35,853 to €52,477
- Taxes +€10,218
up €10,218 (+103%), from €9,959 to €20,177
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.
Derived cash bridge
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 | €66,720 | €176,366 | +€109,646 | +164% |
| Fixed assets | 21/28 | €3,450 | €11,422 | +€7,972 | +231% |
| Tangible fixed assets | 22/27 | €3,450 | €11,422 | +€7,972 | +231% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,450 | €11,422 | +€7,972 | +231% |
| Current assets | 29/58 | €63,270 | €164,944 | +€101,674 | +161% |
| Amounts receivable within one year | 40/41 | €44,214 | €131,849 | +€87,635 | +198% |
| Trade receivables | 40 | €6,050 | €14,347 | +€8,297 | +137% |
| Other amounts receivable | 41 | €38,164 | €117,502 | +€79,338 | +208% |
| Cash at bank and in hand | 54/58 | €19,055 | €33,095 | +€14,039 | +73.7% |
| Total equity and liabilities | 10/49 | €66,720 | €176,366 | +€109,646 | +164% |
| Equity | 10/15 | €41,946 | €122,337 | +€80,391 | +192% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,946 | €120,337 | +€80,391 | +201% |
| Amounts payable | 17/49 | €24,773 | €54,029 | +€29,256 | +118% |
| Amounts payable within one year | 42/48 | €24,773 | €54,029 | +€29,256 | +118% |
| Trade debts | 44 | €1 | €980 | +€980 | +181,433% |
| Suppliers | 440/4 | €1 | €980 | +€980 | +181,433% |
| Taxes, remuneration and social security | 45 | €24,773 | €53,048 | +€28,276 | +114% |
| Taxes | 450/3 | €22,749 | €49,008 | +€26,260 | +115% |
| Remuneration and social security | 454/9 | €2,024 | €4,040 | +€2,016 | +99.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,853 | €52,477 | +€16,624 | +46.4% |
| Other operating charges | 640/8 | €241 | €821 | +€580 | +241% |
| Gross operating margin | 9900 | €50,147 | €101,524 | +€51,377 | +102% |
| Operating profit (loss) | 9901 | €49,906 | €100,703 | +€50,797 | +102% |
| Financial charges | 65/66B | - | €135 | +€135 | |
| Recurring financial charges | 65 | - | €135 | +€135 | |
| Profit (loss) for the period before taxes | 9903 | €49,906 | €100,568 | +€50,662 | +102% |
| Income taxes | 67/77 | €9,959 | €20,177 | +€10,218 | +103% |
| Profit (loss) for the period | 9904 | €39,946 | €80,391 | +€40,444 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €39,946 | €80,391 | +€40,444 | +101% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.