J. ELIAT: what changed
What changed
J. ELIAT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3,805
2024 · -€39,070+€42,875
Equity
€187,998
2024 · €167,648+€20,350
Cash
€21,121
2024 · €20,733+€388
Balance sheet total
€837,088
2024 · €755,672+€81,415
Largest movements
Assets
- Receivables within one year +€97,956
up €97,956 (+74.6%), from €131,380 to €229,337
of which Trade receivables: +€97,318
- Tangible fixed assets -€30,244
down €30,244 (-8.9%), from €340,574 to €310,329
- Deferred charges and accrued income +€13,315
up €13,315 (+154%), from €8,638 to €21,954
Equity and liabilities
- Trade debts +€85,728
up €85,728 (+50.3%), from €170,279 to €256,007
- Reserves +€16,545
up €16,545 (+11.1%), from €149,523 to €166,069
- Other debts -€10,750
down €10,750 (-18.8%), from €57,034 to €46,284
Income statement
- Gross operating margin +€27,063
up €27,063 (+24.9%), from €108,844 to €135,907
- Staff costs -€16,897
down €16,897 (-18.0%), from €93,702 to €76,805
- Depreciation -€6,901
down €6,901 (-17.5%), from €39,460 to €32,559
- Taxes +€4,122
up €4,122 (+2,061%), from €200 to €4,322
- Other operating charges +€1,782
up €1,782 (+112%), from €1,592 to €3,374
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€39,070
Gross operating margin
+€27,063
Staff costs
+€16,897
Depreciation
+€6,901
Other operating charges
-€1,782
Other operating items
-€1,608
Financial income
-€639
Financial charges
+€165
Taxes
-€4,122
Result 2025
€3,805
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€4,739
Investment
-€2,315
Financing
+€7,442
Cash 2024
€20,733
From operations (derived)
-€4,739
Net result for the year
+€3,805
Depreciation
+€32,559
Receivables within one year
-€97,956
Deferred charges and accrued income
-€13,315
Trade debts
+€85,728
Tax, wage and social debts
-€4,661
Other debts
-€10,750
Accrued charges and deferred income
-€148
Investment (derived)
-€2,315
Investment in fixed assets (net)
-€2,315
Financing
+€7,442
Debts after one year
-€2,311
Current portion of long-term debt
-€256
Short-term financial debts
-€6,536
Contributions, distributions and other
+€16,545
Cash 2025
€21,121
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €755,672 | €837,088 | +€81,415 | +10.8% |
| Fixed assets | 21/28 | €341,021 | €310,776 | -€30,244 | -8.9% |
| Tangible fixed assets | 22/27 | €340,574 | €310,329 | -€30,244 | -8.9% |
| Land and buildings | 22 | €264,403 | €256,491 | -€7,912 | -3.0% |
| Plant, machinery and equipment | 23 | €42,733 | €38,883 | -€3,850 | -9.0% |
| Furniture and vehicles | 24 | €11,029 | €672 | -€10,358 | -93.9% |
| Leasing and similar rights | 25 | €14,822 | €7,694 | -€7,128 | -48.1% |
| Other tangible fixed assets | 26 | €7,586 | €6,590 | -€996 | -13.1% |
| Financial fixed assets | 28 | €447 | €447 | = | 0.0% |
| Current assets | 29/58 | €414,652 | €526,311 | +€111,660 | +26.9% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Other amounts receivable | 291 | €52,000 | €52,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €201,900 | €201,900 | = | 0.0% |
| Stocks | 30/36 | €201,900 | €201,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €131,380 | €229,337 | +€97,956 | +74.6% |
| Trade receivables | 40 | €27,713 | €125,032 | +€97,318 | +351% |
| Other amounts receivable | 41 | €103,667 | €104,305 | +€638 | +0.6% |
| Cash at bank and in hand | 54/58 | €20,733 | €21,121 | +€388 | +1.9% |
| Deferred charges and accrued income | 490/1 | €8,638 | €21,954 | +€13,315 | +154% |
| Total equity and liabilities | 10/49 | €755,672 | €837,088 | +€81,415 | +10.8% |
| Equity | 10/15 | €167,648 | €187,998 | +€20,350 | +12.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €149,523 | €166,069 | +€16,545 | +11.1% |
| Distributable reserves | 133 | €149,523 | €166,069 | +€16,545 | +11.1% |
| Profit (loss) carried forward | 14 | -€21,876 | -€18,071 | +€3,805 | +17.4% |
| Amounts payable | 17/49 | €588,025 | €649,090 | +€61,065 | +10.4% |
| Amounts payable after more than one year | 17 | €300,917 | €298,606 | -€2,311 | -0.8% |
| Financial debts | 170/4 | €300,917 | €298,606 | -€2,311 | -0.8% |
| Amounts payable within one year | 42/48 | €286,254 | €349,779 | +€63,524 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €31,586 | €31,330 | -€256 | -0.8% |
| Financial debts | 43 | €6,536 | - | -€6,536 | |
| Credit institutions | 430/8 | €6,536 | - | -€6,536 | |
| Trade debts | 44 | €170,279 | €256,007 | +€85,728 | +50.3% |
| Suppliers | 440/4 | €170,279 | €256,007 | +€85,728 | +50.3% |
| Taxes, remuneration and social security | 45 | €20,820 | €16,158 | -€4,661 | -22.4% |
| Taxes | 450/3 | €6,242 | €4,883 | -€1,359 | -21.8% |
| Remuneration and social security | 454/9 | €14,578 | €11,275 | -€3,303 | -22.7% |
| Other amounts payable | 47/48 | €57,034 | €46,284 | -€10,750 | -18.8% |
| Accrued charges and deferred income | 492/3 | €853 | €705 | -€148 | -17.3% |
| Remuneration, social security and pensions | 62 | €93,702 | €76,805 | -€16,897 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,460 | €32,559 | -€6,901 | -17.5% |
| Other operating charges | 640/8 | €1,592 | €3,374 | +€1,782 | +112% |
| Non-recurring operating charges | 66A | - | €1,608 | +€1,608 | |
| Gross operating margin | 9900 | €108,844 | €135,907 | +€27,063 | +24.9% |
| Operating profit (loss) | 9901 | -€25,910 | €21,561 | +€47,471 | |
| Financial income | 75/76B | €3,926 | €3,287 | -€639 | -16.3% |
| Recurring financial income | 75 | €3,926 | €3,287 | -€639 | -16.3% |
| Financial charges | 65/66B | €16,886 | €16,722 | -€165 | -1.0% |
| Recurring financial charges | 65 | €16,886 | €16,722 | -€165 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,870 | €8,126 | +€46,997 | |
| Income taxes | 67/77 | €200 | €4,322 | +€4,122 | +2,061% |
| Profit (loss) for the period | 9904 | -€39,070 | €3,805 | +€42,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,070 | €3,805 | +€42,875 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.