EJPM 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.
EJPM CONSULT
Largest movements
- Cash +€54,571
up €54,571 (+125.2%), from €43,575 to €98,147
mainly Net result for the year (+€334,719) and Deferred charges and accrued income (+€14,528)
- Profit (loss) carried forward +€334,719
up €334,719 (+166.5%), from €201,060 to €535,779
- Debts after one year -€317,956
down €317,956 (-11.8%), from €2.7m to €2.4m
- Gross operating margin +€78,062
up €78,062 (+96.1%), from €81,228 to €159,290
- Financial income +€64,511
up €64,511 (+27.4%), from €235,489 to €300,000
- Financial charges +€7,329
up €7,329 (+6.4%), from €115,322 to €122,651
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 | €3,544,197 | €3,583,651 | +€39,453 | +1.1% |
| Fixed assets | 21/28 | €3,486,094 | €3,485,204 | -€890 | 0.0% |
| Tangible fixed assets | 22/27 | €1,444 | €554 | -€890 | -61.6% |
| Furniture and vehicles | 24 | €1,444 | €554 | -€890 | -61.6% |
| Financial fixed assets | 28 | €3,484,650 | €3,484,650 | = | 0.0% |
| Current assets | 29/58 | €58,103 | €98,446 | +€40,343 | +69.4% |
| Amounts receivable within one year | 40/41 | - | €299 | +€299 | |
| Other amounts receivable | 41 | - | €299 | +€299 | |
| Cash at bank and in hand | 54/58 | €43,575 | €98,147 | +€54,571 | +125.2% |
| Deferred charges and accrued income | 490/1 | €14,528 | - | -€14,528 | |
| Total equity and liabilities | 10/49 | €3,544,197 | €3,583,651 | +€39,453 | +1.1% |
| Equity | 10/15 | €318,060 | €652,779 | +€334,719 | +105.2% |
| Contributions | 10/11 | €117,000 | €117,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,060 | €535,779 | +€334,719 | +166.5% |
| Amounts payable | 17/49 | €3,226,137 | €2,930,872 | -€295,266 | -9.2% |
| Amounts payable after more than one year | 17 | €2,695,653 | €2,377,697 | -€317,956 | -11.8% |
| Financial debts | 170/4 | €2,695,653 | €2,377,697 | -€317,956 | -11.8% |
| Amounts payable within one year | 42/48 | €529,606 | €552,296 | +€22,690 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €304,617 | €317,956 | +€13,339 | +4.4% |
| Trade debts | 44 | €1,141 | €636 | -€505 | -44.2% |
| Suppliers | 440/4 | €1,141 | €636 | -€505 | -44.2% |
| Taxes, remuneration and social security | 45 | €21,552 | €19,407 | -€2,144 | -9.9% |
| Taxes | 450/3 | €18,052 | €19,407 | +€1,356 | +7.5% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | €202,297 | €214,297 | +€12,000 | +5.9% |
| Accrued charges and deferred income | 492/3 | €879 | €879 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €890 | +€554 | +165.2% |
| Gross operating margin | 9900 | €81,228 | €159,290 | +€78,062 | +96.1% |
| Operating profit (loss) | 9901 | €80,892 | €158,400 | +€77,507 | +95.8% |
| Financial income | 75/76B | €235,489 | €300,000 | +€64,511 | +27.4% |
| Recurring financial income | 75 | €235,489 | €300,000 | +€64,511 | +27.4% |
| Financial charges | 65/66B | €115,322 | €122,651 | +€7,329 | +6.4% |
| Recurring financial charges | 65 | €115,322 | €122,651 | +€7,329 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €201,060 | €335,749 | +€134,689 | +67.0% |
| Income taxes | 67/77 | - | €1,030 | +€1,030 | |
| Profit (loss) for the period | 9904 | €201,060 | €334,719 | +€133,659 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €201,060 | €334,719 | +€133,659 | +66.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.