EMJ 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.
EMJ consulting
Largest movements
- Tangible fixed assets -€8,041
down €8,041 (-53.1%), from €15,154 to €7,113
of which Furniture and vehicles: -€7,452
- Cash -€4,107
down €4,107 (-33.7%), from €12,198 to €8,091
mainly Net result for the year (-€10,448) and Receivables within one year (-€3,923)
- Receivables within one year +€3,923
up €3,923 (+98.3%), from €3,991 to €7,914
of which Other amounts receivable: +€3,416
- Deferred charges and accrued income +€444
up €444 (+82.9%), from €535 to €979
- Profit (loss) carried forward -€10,448
down €10,448 (-312%), from -€3,345 to -€13,793
- Short-term financial debts +€2,357
new in 2025: €2,357
- Tax, wage and social debts -€1,235
down €1,235 (-89.3%), from €1,382 to €147
- Accrued charges and deferred income +€1,200
new in 2025: €1,200
- Trade debts +€344
up €344 (+63.6%), from €541 to €885
- Gross operating margin -€3,513
down €3,513, from €1,856 to -€1,657
- Taxes -€562
down €562 (-81.0%), from €694 to €132
- Other operating charges +€314
up €314 (+81.1%), from €387 to €701
- Depreciation +€245
up €245 (+3.1%), from €7,796 to €8,041
- Financial income +€97
up €97 (+403%), from €24 to €121
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 | €31,878 | €24,097 | -€7,781 | -24.4% |
| Fixed assets | 21/28 | €15,154 | €7,113 | -€8,041 | -53.1% |
| Tangible fixed assets | 22/27 | €15,154 | €7,113 | -€8,041 | -53.1% |
| Plant, machinery and equipment | 23 | €1,752 | €1,163 | -€589 | -33.6% |
| Furniture and vehicles | 24 | €13,402 | €5,950 | -€7,452 | -55.6% |
| Current assets | 29/58 | €16,724 | €16,984 | +€260 | +1.6% |
| Amounts receivable within one year | 40/41 | €3,991 | €7,914 | +€3,923 | +98.3% |
| Trade receivables | 40 | €1,919 | €2,426 | +€507 | +26.4% |
| Other amounts receivable | 41 | €2,072 | €5,488 | +€3,416 | +165% |
| Cash at bank and in hand | 54/58 | €12,198 | €8,091 | -€4,107 | -33.7% |
| Deferred charges and accrued income | 490/1 | €535 | €979 | +€444 | +82.9% |
| Total equity and liabilities | 10/49 | €31,878 | €24,097 | -€7,781 | -24.4% |
| Equity | 10/15 | €29,955 | €19,508 | -€10,447 | -34.9% |
| Contributions | 10/11 | €12,535 | €12,535 | +€0 | 0.0% |
| Reserves | 13 | €20,765 | €20,765 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €20,765 | €20,765 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €20,765 | €20,765 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€3,345 | -€13,793 | -€10,448 | -312% |
| Amounts payable | 17/49 | €1,923 | €4,589 | +€2,666 | +139% |
| Amounts payable within one year | 42/48 | €1,923 | €3,389 | +€1,466 | +76.3% |
| Financial debts | 43 | - | €2,357 | +€2,357 | |
| Credit institutions | 430/8 | - | €2,357 | +€2,357 | |
| Trade debts | 44 | €541 | €885 | +€344 | +63.6% |
| Suppliers | 440/4 | €541 | €885 | +€344 | +63.6% |
| Taxes, remuneration and social security | 45 | €1,382 | €147 | -€1,235 | -89.3% |
| Taxes | 450/3 | €1,382 | €147 | -€1,235 | -89.3% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,796 | €8,041 | +€245 | +3.1% |
| Other operating charges | 640/8 | €387 | €701 | +€314 | +81.1% |
| Gross operating margin | 9900 | €1,856 | -€1,657 | -€3,513 | |
| Operating profit (loss) | 9901 | -€6,327 | -€10,399 | -€4,072 | -64.4% |
| Financial income | 75/76B | €24 | €121 | +€97 | +403% |
| Recurring financial income | 75 | €24 | €121 | +€97 | +403% |
| Financial charges | 65/66B | €45 | €37 | -€8 | -16.8% |
| Recurring financial charges | 65 | €45 | €37 | -€8 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,348 | -€10,316 | -€3,968 | -62.5% |
| Income taxes | 67/77 | €694 | €132 | -€562 | -81.0% |
| Profit (loss) for the period | 9904 | -€7,042 | -€10,448 | -€3,406 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,042 | -€10,448 | -€3,406 | -48.4% |
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 17 October 2026 via checked.be.