EJOLUS: 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.
EJOLUS
Largest movements
- Receivables within one year +€53,532
up €53,532 (+517.7%), from €10,339 to €63,872
- Tangible fixed assets -€48,397
down €48,397 (-95.7%), from €50,571 to €2,175
of which Land and buildings: -€46,460
- Cash -€7,187
down €7,187 (-68.9%), from €10,428 to €3,240
mainly Other debts (-€61,587) and Receivables within one year (-€53,532)
- Profit (loss) carried forward +€67,011
up €67,011, from -€60,735 to €6,276
- Other debts -€61,587
down €61,587 (-68.9%), from €89,349 to €27,762
- Debts after one year -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Current portion of long-term debt -€2,978
no longer reported in 2025 (was €2,978)
- Gross operating margin +€89,477
up €89,477, from -€19,462 to €70,015
- Depreciation -€2,143
down €2,143 (-52.5%), from €4,080 to €1,936
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 | €71,338 | €69,287 | -€2,051 | -2.9% |
| Fixed assets | 21/28 | €50,571 | €2,175 | -€48,397 | -95.7% |
| Tangible fixed assets | 22/27 | €50,571 | €2,175 | -€48,397 | -95.7% |
| Land and buildings | 22 | €46,460 | - | -€46,460 | |
| Plant, machinery and equipment | 23 | €246 | €147 | -€100 | -40.5% |
| Furniture and vehicles | 24 | €3,864 | €2,028 | -€1,836 | -47.5% |
| Current assets | 29/58 | €20,767 | €67,112 | +€46,345 | +223.2% |
| Amounts receivable within one year | 40/41 | €10,339 | €63,872 | +€53,532 | +517.7% |
| Other amounts receivable | 41 | €10,339 | €63,872 | +€53,532 | +517.7% |
| Cash at bank and in hand | 54/58 | €10,428 | €3,240 | -€7,187 | -68.9% |
| Total equity and liabilities | 10/49 | €71,338 | €69,287 | -€2,051 | -2.9% |
| Equity | 10/15 | -€41,735 | €25,276 | +€67,011 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,735 | €6,276 | +€67,011 | |
| Amounts payable | 17/49 | €113,073 | €44,010 | -€69,062 | -61.1% |
| Amounts payable after more than one year | 17 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Financial debts | 170/4 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Amounts payable within one year | 42/48 | €93,073 | €29,010 | -€64,062 | -68.8% |
| Current portion of amounts payable after more than one year | 42 | €2,978 | - | -€2,978 | |
| Trade debts | 44 | €581 | €977 | +€396 | +68.1% |
| Suppliers | 440/4 | €581 | €977 | +€396 | +68.1% |
| Taxes, remuneration and social security | 45 | €164 | €272 | +€107 | +65.2% |
| Taxes | 450/3 | €164 | €272 | +€107 | +65.2% |
| Other amounts payable | 47/48 | €89,349 | €27,762 | -€61,587 | -68.9% |
| Non-recurring operating income | 76A | - | €27,684 | +€27,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,080 | €1,936 | -€2,143 | -52.5% |
| Other operating charges | 640/8 | €1,234 | €886 | -€347 | -28.1% |
| Gross operating margin | 9900 | -€19,462 | €70,015 | +€89,477 | |
| Operating profit (loss) | 9901 | -€24,775 | €67,193 | +€91,968 | |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €360 | €75 | -€285 | -79.2% |
| Recurring financial charges | 65 | €360 | €75 | -€285 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,113 | €67,118 | +€92,231 | |
| Income taxes | 67/77 | - | €107 | +€107 | |
| Profit (loss) for the period | 9904 | -€25,113 | €67,011 | +€92,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,113 | €67,011 | +€92,124 |
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 9 October 2026 via checked.be.