ELJ CONSULTING: 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.
ELJ CONSULTING
Largest movements
- Tangible fixed assets -€101,487
down €101,487 (-16.1%), from €632,194 to €530,707
of which Land and buildings: -€99,989
- Cash -€39,078
down €39,078 (-6.7%), from €583,579 to €544,501
mainly Net result for the year (-€95,555) and Debts after one year (-€60,678)
- Profit (loss) carried forward -€95,555
down €95,555 (-89.6%), from €106,633 to €11,078
- Debts after one year -€60,678
down €60,678 (-33.3%), from €181,950 to €121,272
of which Financial debts: -€57,478
- Accrued charges and deferred income +€22,872
up €22,872 (+96.7%), from €23,641 to €46,513
- Gross operating margin +€12,538
up €12,538 (+63.3%), from €19,796 to €32,334
- Financial charges +€4,456
up €4,456 (+27.3%), from €16,305 to €20,761
- Depreciation -€3,400
down €3,400 (-3.2%), from €106,134 to €102,734
- Financial income +€1,028
up €1,028 (+74.6%), from €1,377 to €2,405
- Other operating charges +€629
up €629 (+11.7%), from €5,368 to €5,997
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,275,075 | €1,130,570 | -€144,505 | -11.3% |
| Fixed assets | 21/28 | €632,194 | €530,707 | -€101,487 | -16.1% |
| Tangible fixed assets | 22/27 | €632,194 | €530,707 | -€101,487 | -16.1% |
| Land and buildings | 22 | €629,340 | €529,351 | -€99,989 | -15.9% |
| Furniture and vehicles | 24 | €2,854 | €1,356 | -€1,498 | -52.5% |
| Current assets | 29/58 | €642,881 | €599,864 | -€43,018 | -6.7% |
| Amounts receivable within one year | 40/41 | €15,219 | €5,481 | -€9,738 | -64.0% |
| Trade receivables | 40 | €13,027 | €4,348 | -€8,679 | -66.6% |
| Other amounts receivable | 41 | €2,192 | €1,133 | -€1,059 | -48.3% |
| Current investments | 50/53 | €42,720 | €42,720 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €583,579 | €544,501 | -€39,078 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,363 | €7,162 | +€5,799 | +425% |
| Total equity and liabilities | 10/49 | €1,275,075 | €1,130,570 | -€144,505 | -11.3% |
| Equity | 10/15 | €587,093 | €491,538 | -€95,555 | -16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €461,860 | €461,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €460,000 | €460,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,633 | €11,078 | -€95,555 | -89.6% |
| Provisions and deferred taxes | 16 | €175,327 | €175,327 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €175,327 | €175,327 | = | 0.0% |
| Pensions and similar obligations | 160 | €175,327 | €175,327 | = | 0.0% |
| Amounts payable | 17/49 | €512,655 | €463,705 | -€48,950 | -9.5% |
| Amounts payable after more than one year | 17 | €181,950 | €121,272 | -€60,678 | -33.3% |
| Financial debts | 170/4 | €178,750 | €121,272 | -€57,478 | -32.2% |
| Other amounts payable | 178/9 | €3,200 | - | -€3,200 | |
| Amounts payable within one year | 42/48 | €307,064 | €295,920 | -€11,144 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €57,003 | €57,478 | +€475 | +0.8% |
| Trade debts | 44 | €14,513 | €8,628 | -€5,885 | -40.5% |
| Suppliers | 440/4 | €14,513 | €8,628 | -€5,885 | -40.5% |
| Taxes, remuneration and social security | 45 | €260 | €542 | +€282 | +108% |
| Taxes | 450/3 | €260 | €542 | +€282 | +108% |
| Other amounts payable | 47/48 | €235,289 | €229,272 | -€6,017 | -2.6% |
| Accrued charges and deferred income | 492/3 | €23,641 | €46,513 | +€22,872 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,134 | €102,734 | -€3,400 | -3.2% |
| Other operating charges | 640/8 | €5,368 | €5,997 | +€629 | +11.7% |
| Gross operating margin | 9900 | €19,796 | €32,334 | +€12,538 | +63.3% |
| Operating profit (loss) | 9901 | -€91,706 | -€76,397 | +€15,308 | +16.7% |
| Financial income | 75/76B | €1,377 | €2,405 | +€1,028 | +74.6% |
| Recurring financial income | 75 | €1,377 | €2,405 | +€1,028 | +74.6% |
| Financial charges | 65/66B | €16,305 | €20,761 | +€4,456 | +27.3% |
| Recurring financial charges | 65 | €16,305 | €20,761 | +€4,456 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€106,634 | -€94,754 | +€11,880 | +11.1% |
| Income taxes | 67/77 | €260 | €801 | +€541 | +208% |
| Profit (loss) for the period | 9904 | -€106,894 | -€95,555 | +€11,339 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,894 | -€95,555 | +€11,339 | +10.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.