EJURIS CONSULT: what changed
Two financial 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.
EJURIS CONSULT
Largest movements
- Receivables within one year +€42,432
up €42,432 (+459%), from €9,237 to €51,668
of which Other amounts receivable: +€32,493
- Receivables after one year -€25,000
down €25,000 (-13.9%), from €180,000 to €155,000
- Reserves -€42,000
no longer reported in 2025 (was €42,000)
- Profit (loss) carried forward +€31,471
up €31,471 (+31.3%), from €100,530 to €132,002
- Other debts +€30,187
up €30,187 (+256%), from €11,813 to €42,000
- Gross operating margin +€34,204
up €34,204 (+176%), from €19,401 to €53,606
- Taxes +€10,783
up €10,783 (+281%), from €3,842 to €14,624
- Other operating charges +€5,498
up €5,498 (+702%), from €783 to €6,280
- Depreciation -€5,467
down €5,467 (-91.8%), from €5,954 to €487
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.
Derived cash bridge
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 | €190,078 | €209,579 | +€19,501 | +10.3% |
| Fixed assets | 21/28 | €836 | €1,943 | +€1,107 | +132% |
| Tangible fixed assets | 22/27 | €836 | €1,943 | +€1,107 | +132% |
| Furniture and vehicles | 24 | €836 | €353 | -€483 | -57.7% |
| Other tangible fixed assets | 26 | - | €1,590 | +€1,590 | |
| Current assets | 29/58 | €189,242 | €207,636 | +€18,394 | +9.7% |
| Amounts receivable after more than one year | 29 | €180,000 | €155,000 | -€25,000 | -13.9% |
| Other amounts receivable | 291 | €180,000 | €155,000 | -€25,000 | -13.9% |
| Amounts receivable within one year | 40/41 | €9,237 | €51,668 | +€42,432 | +459% |
| Trade receivables | 40 | €9,237 | €19,175 | +€9,939 | +108% |
| Other amounts receivable | 41 | - | €32,493 | +€32,493 | |
| Cash at bank and in hand | 54/58 | €5 | €968 | +€962 | +17,790% |
| Total equity and liabilities | 10/49 | €190,078 | €209,579 | +€19,501 | +10.3% |
| Equity | 10/15 | €147,530 | €137,002 | -€10,529 | -7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,000 | - | -€42,000 | |
| Distributable reserves | 133 | €42,000 | - | -€42,000 | |
| Profit (loss) carried forward | 14 | €100,530 | €132,002 | +€31,471 | +31.3% |
| Amounts payable | 17/49 | €42,548 | €72,578 | +€30,030 | +70.6% |
| Amounts payable within one year | 42/48 | €42,548 | €72,578 | +€30,030 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €1,717 | - | -€1,717 | |
| Trade debts | 44 | - | €1,929 | +€1,929 | |
| Suppliers | 440/4 | - | €1,929 | +€1,929 | |
| Taxes, remuneration and social security | 45 | €29,018 | €28,649 | -€369 | -1.3% |
| Taxes | 450/3 | €29,018 | €28,649 | -€369 | -1.3% |
| Other amounts payable | 47/48 | €11,813 | €42,000 | +€30,187 | +256% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,954 | €487 | -€5,467 | -91.8% |
| Other operating charges | 640/8 | €783 | €6,280 | +€5,498 | +702% |
| Gross operating margin | 9900 | €19,401 | €53,606 | +€34,204 | +176% |
| Operating profit (loss) | 9901 | €12,665 | €46,838 | +€34,173 | +270% |
| Financial charges | 65/66B | €350 | €742 | +€392 | +112% |
| Recurring financial charges | 65 | €350 | €742 | +€392 | +112% |
| Profit (loss) for the period before taxes | 9903 | €12,315 | €46,096 | +€33,781 | +274% |
| Income taxes | 67/77 | €3,842 | €14,624 | +€10,783 | +281% |
| Profit (loss) for the period | 9904 | €8,473 | €31,471 | +€22,998 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €8,473 | €31,471 | +€22,998 | +271% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.