ELJ-SERVICES: 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-SERVICES
Largest movements
- Cash +€69,975
up €69,975 (+94.4%), from €74,116 to €144,091
mainly Net result for the year (+€41,524) and Tax, wage and social debts (+€28,681)
- Receivables within one year +€15,457
up €15,457 (+13.0%), from €118,551 to €134,008
of which Trade receivables: +€13,018
- Tangible fixed assets -€3,946
down €3,946 (-37.2%), from €10,613 to €6,668
- Profit (loss) carried forward +€41,524
up €41,524 (+49.9%), from €83,216 to €124,740
- Tax, wage and social debts +€28,681
up €28,681 (+31.4%), from €91,333 to €120,014
of which Taxes: +€23,616
- Trade debts +€12,723
up €12,723 (+42.4%), from €29,994 to €42,717
- Gross operating margin +€136,673
up €136,673 (+36.4%), from €374,973 to €511,646
- Staff costs +€134,479
up €134,479 (+47.9%), from €280,696 to €415,175
- Financial charges +€19,991
up €19,991 (+11,566%), from €173 to €20,164
of which Financial charges: +€17,014
- Taxes +€5,506
up €5,506 (+21.6%), from €25,436 to €30,942
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 | €204,745 | €287,570 | +€82,825 | +40.5% |
| Fixed assets | 21/28 | €10,613 | €6,668 | -€3,946 | -37.2% |
| Tangible fixed assets | 22/27 | €10,613 | €6,668 | -€3,946 | -37.2% |
| Furniture and vehicles | 24 | €10,613 | €6,668 | -€3,946 | -37.2% |
| Current assets | 29/58 | €194,131 | €280,902 | +€86,771 | +44.7% |
| Amounts receivable within one year | 40/41 | €118,551 | €134,008 | +€15,457 | +13.0% |
| Trade receivables | 40 | €76,176 | €89,194 | +€13,018 | +17.1% |
| Other amounts receivable | 41 | €42,374 | €44,814 | +€2,440 | +5.8% |
| Cash at bank and in hand | 54/58 | €74,116 | €144,091 | +€69,975 | +94.4% |
| Deferred charges and accrued income | 490/1 | €1,464 | €2,803 | +€1,339 | +91.4% |
| Total equity and liabilities | 10/49 | €204,745 | €287,570 | +€82,825 | +40.5% |
| Equity | 10/15 | €83,316 | €124,840 | +€41,524 | +49.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,216 | €124,740 | +€41,524 | +49.9% |
| Amounts payable | 17/49 | €121,429 | €162,730 | +€41,302 | +34.0% |
| Amounts payable within one year | 42/48 | €121,327 | €162,730 | +€41,404 | +34.1% |
| Trade debts | 44 | €29,994 | €42,717 | +€12,723 | +42.4% |
| Suppliers | 440/4 | €29,994 | €42,717 | +€12,723 | +42.4% |
| Taxes, remuneration and social security | 45 | €91,333 | €120,014 | +€28,681 | +31.4% |
| Taxes | 450/3 | €66,414 | €90,031 | +€23,616 | +35.6% |
| Remuneration and social security | 454/9 | €24,919 | €29,983 | +€5,064 | +20.3% |
| Accrued charges and deferred income | 492/3 | €102 | - | -€102 | |
| Remuneration, social security and pensions | 62 | €280,696 | €415,175 | +€134,479 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,405 | €2,224 | -€3,181 | -58.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €1,673 | €3,335 | +€1,662 | +99.3% |
| Gross operating margin | 9900 | €374,973 | €511,646 | +€136,673 | +36.4% |
| Operating profit (loss) | 9901 | €87,200 | €90,897 | +€3,697 | +4.2% |
| Financial income | 75/76B | €2,493 | €1,732 | -€760 | -30.5% |
| Recurring financial income | 75 | €2,493 | €1,732 | -€760 | -30.5% |
| Financial charges | 65/66B | €173 | €20,164 | +€19,991 | +11,566% |
| Recurring financial charges | 65 | €173 | €17,187 | +€17,014 | +9,843% |
| Non-recurring financial charges | 66B | - | €2,977 | +€2,977 | |
| Profit (loss) for the period before taxes | 9903 | €89,520 | €72,466 | -€17,054 | -19.1% |
| Income taxes | 67/77 | €25,436 | €30,942 | +€5,506 | +21.6% |
| Profit (loss) for the period | 9904 | €64,083 | €41,524 | -€22,560 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,083 | €41,524 | -€22,560 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.