EJost: 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.
EJost
Largest movements
- Tangible fixed assets -€10,370
down €10,370 (-21.5%), from €48,289 to €37,920
of which Furniture and vehicles: -€10,372
- Receivables within one year +€1,879
up €1,879 (+31.8%), from €5,917 to €7,796
of which Other amounts receivable: +€1,759
- Cash -€582
down €582 (-38.3%), from €1,519 to €937
mainly Net result for the year (-€27,513) and Receivables within one year (-€1,879)
- Profit (loss) carried forward -€27,513
down €27,513 (-108.3%), from -€25,415 to -€52,928
- Other debts +€18,740
up €18,740 (+23.5%), from €79,840 to €98,580
- Other operating charges -€5,977
down €5,977 (-91.7%), from €6,516 to €539
- Depreciation +€5,769
up €5,769 (+109.5%), from €5,269 to €11,037
- Gross operating margin -€2,350
down €2,350 (-17.5%), from -€13,408 to -€15,758
- Financial charges +€165
up €165 (+1164.0%), from €14 to €179
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 | €55,725 | €46,653 | -€9,072 | -16.3% |
| Fixed assets | 21/28 | €48,289 | €37,920 | -€10,370 | -21.5% |
| Tangible fixed assets | 22/27 | €48,289 | €37,920 | -€10,370 | -21.5% |
| Plant, machinery and equipment | 23 | €1,542 | €1,545 | +€3 | +0.2% |
| Furniture and vehicles | 24 | €46,747 | €36,374 | -€10,372 | -22.2% |
| Current assets | 29/58 | €7,436 | €8,733 | +€1,297 | +17.4% |
| Amounts receivable within one year | 40/41 | €5,917 | €7,796 | +€1,879 | +31.8% |
| Trade receivables | 40 | - | €120 | +€120 | |
| Other amounts receivable | 41 | €5,917 | €7,676 | +€1,759 | +29.7% |
| Cash at bank and in hand | 54/58 | €1,519 | €937 | -€582 | -38.3% |
| Total equity and liabilities | 10/49 | €55,725 | €46,653 | -€9,072 | -16.3% |
| Equity | 10/15 | -€24,415 | -€51,928 | -€27,513 | -112.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,415 | -€52,928 | -€27,513 | -108.3% |
| Amounts payable | 17/49 | €80,140 | €98,580 | +€18,440 | +23.0% |
| Amounts payable within one year | 42/48 | €80,140 | €98,580 | +€18,440 | +23.0% |
| Trade debts | 44 | €228 | - | -€228 | |
| Suppliers | 440/4 | €228 | - | -€228 | |
| Taxes, remuneration and social security | 45 | €72 | - | -€72 | |
| Taxes | 450/3 | €72 | - | -€72 | |
| Other amounts payable | 47/48 | €79,840 | €98,580 | +€18,740 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,269 | €11,037 | +€5,769 | +109.5% |
| Other operating charges | 640/8 | €6,516 | €539 | -€5,977 | -91.7% |
| Non-recurring operating charges | 66A | €136 | - | -€136 | |
| Gross operating margin | 9900 | -€13,408 | -€15,758 | -€2,350 | -17.5% |
| Operating profit (loss) | 9901 | -€25,328 | -€27,334 | -€2,006 | -7.9% |
| Financial charges | 65/66B | €14 | €179 | +€165 | +1164.0% |
| Recurring financial charges | 65 | €14 | €179 | +€165 | +1164.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,342 | -€27,513 | -€2,170 | -8.6% |
| Income taxes | 67/77 | €72 | - | -€72 | |
| Profit (loss) for the period | 9904 | -€25,415 | -€27,513 | -€2,098 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,415 | -€27,513 | -€2,098 | -8.3% |
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 2 October 2026 via checked.be.