EJN CONSULT: 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.
EJN CONSULT
Largest movements
- Receivables within one year +€5,031
up €5,031 (+80.9%), from €6,215 to €11,246
- Cash -€3,489
down €3,489 (-56.4%), from €6,187 to €2,698
mainly Receivables within one year (-€5,031) and Net result for the year (-€3,286)
- Deferred charges and accrued income -€430
down €430 (-32.4%), from €1,328 to €898
- Tangible fixed assets +€326
up €326 (+55.6%), from €586 to €912
- Profit (loss) carried forward -€3,286
down €3,286, from €946 to -€2,340
- Other debts +€3,103
up €3,103 (+362.2%), from €857 to €3,959
- Trade debts +€2,546
up €2,546 (+70.1%), from €3,631 to €6,177
- Tax, wage and social debts -€926
down €926 (-14.3%), from €6,482 to €5,556
of which Taxes: -€1,154
- Gross operating margin -€1,959
down €1,959 (-80.7%), from €2,428 to €469
- Financial charges +€1,388
up €1,388 (+281.7%), from €493 to €1,880
- Other operating charges +€879
up €879 (+226.8%), from €387 to €1,266
- Depreciation +€109
up €109 (+491.8%), from €22 to €131
- Taxes -€102
down €102 (-17.7%), from €580 to €478
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 | €14,316 | €15,753 | +€1,437 | +10.0% |
| Fixed assets | 21/28 | €586 | €912 | +€326 | +55.6% |
| Tangible fixed assets | 22/27 | €586 | €912 | +€326 | +55.6% |
| Furniture and vehicles | 24 | €586 | €912 | +€326 | +55.6% |
| Current assets | 29/58 | €13,730 | €14,841 | +€1,111 | +8.1% |
| Amounts receivable within one year | 40/41 | €6,215 | €11,246 | +€5,031 | +80.9% |
| Trade receivables | 40 | €6,215 | €11,246 | +€5,031 | +80.9% |
| Cash at bank and in hand | 54/58 | €6,187 | €2,698 | -€3,489 | -56.4% |
| Deferred charges and accrued income | 490/1 | €1,328 | €898 | -€430 | -32.4% |
| Total equity and liabilities | 10/49 | €14,316 | €15,753 | +€1,437 | +10.0% |
| Equity | 10/15 | €3,346 | €60 | -€3,286 | -98.2% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €946 | -€2,340 | -€3,286 | |
| Amounts payable | 17/49 | €10,970 | €15,692 | +€4,723 | +43.1% |
| Amounts payable within one year | 42/48 | €10,970 | €15,692 | +€4,723 | +43.1% |
| Trade debts | 44 | €3,631 | €6,177 | +€2,546 | +70.1% |
| Suppliers | 440/4 | €3,631 | €6,177 | +€2,546 | +70.1% |
| Taxes, remuneration and social security | 45 | €6,482 | €5,556 | -€926 | -14.3% |
| Taxes | 450/3 | €4,094 | €2,940 | -€1,154 | -28.2% |
| Remuneration and social security | 454/9 | €2,388 | €2,616 | +€228 | +9.6% |
| Other amounts payable | 47/48 | €857 | €3,959 | +€3,103 | +362.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €131 | +€109 | +491.8% |
| Other operating charges | 640/8 | €387 | €1,266 | +€879 | +226.8% |
| Gross operating margin | 9900 | €2,428 | €469 | -€1,959 | -80.7% |
| Operating profit (loss) | 9901 | €2,019 | -€928 | -€2,947 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €493 | €1,880 | +€1,388 | +281.7% |
| Recurring financial charges | 65 | €493 | €1,880 | +€1,388 | +281.7% |
| Profit (loss) for the period before taxes | 9903 | €1,526 | -€2,808 | -€4,334 | |
| Income taxes | 67/77 | €580 | €478 | -€102 | -17.7% |
| Profit (loss) for the period | 9904 | €946 | -€3,286 | -€4,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €946 | -€3,286 | -€4,232 |
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.