EJO 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.
EJO CONSULT
Largest movements
- Cash +€33,291
up €33,291 (+259.0%), from €12,856 to €46,147
mainly Net result for the year (+€25,687) and Depreciation (+€9,515)
- Tangible fixed assets -€9,515
down €9,515 (-65.4%), from €14,555 to €5,040
- Receivables within one year +€1,715
up €1,715 (+20.5%), from €8,353 to €10,067
- Profit (loss) carried forward +€24,854
up €24,854 (+152.2%), from €16,328 to €41,182
- Tax, wage and social debts +€7,905
up €7,905 (+94.9%), from €8,334 to €16,239
- Trade debts -€7,604
down €7,604 (-92.0%), from €8,270 to €665
- Gross operating margin +€12,908
up €12,908 (+43.5%), from €29,650 to €42,558
- Depreciation +€3,005
up €3,005 (+46.2%), from €6,510 to €9,515
- Taxes +€2,177
up €2,177 (+47.7%), from €4,559 to €6,736
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 | €38,203 | €63,308 | +€25,105 | +65.7% |
| Fixed assets | 21/28 | €14,648 | €5,133 | -€9,515 | -65.0% |
| Tangible fixed assets | 22/27 | €14,555 | €5,040 | -€9,515 | -65.4% |
| Furniture and vehicles | 24 | €14,555 | €5,040 | -€9,515 | -65.4% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €23,555 | €58,175 | +€34,620 | +147.0% |
| Amounts receivable within one year | 40/41 | €8,353 | €10,067 | +€1,715 | +20.5% |
| Trade receivables | 40 | €8,353 | €10,067 | +€1,715 | +20.5% |
| Cash at bank and in hand | 54/58 | €12,856 | €46,147 | +€33,291 | +259.0% |
| Deferred charges and accrued income | 490/1 | €2,346 | €1,961 | -€386 | -16.4% |
| Total equity and liabilities | 10/49 | €38,203 | €63,308 | +€25,105 | +65.7% |
| Equity | 10/15 | €19,328 | €44,182 | +€24,854 | +128.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,328 | €41,182 | +€24,854 | +152.2% |
| Amounts payable | 17/49 | €18,875 | €19,126 | +€251 | +1.3% |
| Amounts payable within one year | 42/48 | €18,875 | €19,126 | +€251 | +1.3% |
| Trade debts | 44 | €8,270 | €665 | -€7,604 | -92.0% |
| Suppliers | 440/4 | €8,270 | €665 | -€7,604 | -92.0% |
| Taxes, remuneration and social security | 45 | €8,334 | €16,239 | +€7,905 | +94.9% |
| Taxes | 450/3 | €8,334 | €16,239 | +€7,905 | +94.9% |
| Other amounts payable | 47/48 | €2,271 | €2,222 | -€50 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,510 | €9,515 | +€3,005 | +46.2% |
| Other operating charges | 640/8 | €594 | €506 | -€88 | -14.8% |
| Gross operating margin | 9900 | €29,650 | €42,558 | +€12,908 | +43.5% |
| Operating profit (loss) | 9901 | €22,546 | €32,537 | +€9,991 | +44.3% |
| Financial charges | 65/66B | - | €114 | +€114 | |
| Recurring financial charges | 65 | - | €114 | +€114 | |
| Profit (loss) for the period before taxes | 9903 | €22,546 | €32,423 | +€9,877 | +43.8% |
| Income taxes | 67/77 | €4,559 | €6,736 | +€2,177 | +47.7% |
| Profit (loss) for the period | 9904 | €17,987 | €25,687 | +€7,700 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,987 | €25,687 | +€7,700 | +42.8% |
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.