AELITA: 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.
AELITA
Largest movements
- Cash -€43,888
down €43,888 (-51.7%), from €84,937 to €41,049
mainly Contributions, distributions and other (-€74,768) and Accrued charges and deferred income (-€23,682)
- Tangible fixed assets -€29,714
down €29,714 (-24.5%), from €121,421 to €91,707
of which Furniture and vehicles: -€25,033
- Reserves -€57,744
down €57,744 (-29.4%), from €196,314 to €138,570
of which Distributable reserves: -€57,744
- Accrued charges and deferred income -€23,682
down €23,682 (-99.7%), from €23,749 to €67
- Other debts +€21,868
up €21,868 (+299%), from €7,319 to €29,187
- Tax, wage and social debts -€12,253
down €12,253 (-98.7%), from €12,417 to €163
of which Taxes: -€12,413
- Gross operating margin +€11,913
up €11,913 (+23.1%), from €51,637 to €63,551
- Taxes +€7,033
up €7,033 (+107%), from €6,570 to €13,603
- Depreciation +€4,218
up €4,218 (+16.5%), from €25,496 to €29,714
- Other operating charges -€3,124
down €3,124 (-63.2%), from €4,942 to €1,818
- Financial charges +€917
up €917 (+31.4%), from €2,918 to €3,835
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 | €346,365 | €273,302 | -€73,063 | -21.1% |
| Fixed assets | 21/28 | €121,421 | €91,707 | -€29,714 | -24.5% |
| Tangible fixed assets | 22/27 | €121,421 | €91,707 | -€29,714 | -24.5% |
| Furniture and vehicles | 24 | €99,857 | €74,824 | -€25,033 | -25.1% |
| Other tangible fixed assets | 26 | €21,564 | €16,883 | -€4,681 | -21.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €224,944 | €181,595 | -€43,349 | -19.3% |
| Amounts receivable within one year | 40/41 | €49,484 | €50,062 | +€578 | +1.2% |
| Trade receivables | 40 | €18,111 | €14,540 | -€3,571 | -19.7% |
| Other amounts receivable | 41 | €31,373 | €35,522 | +€4,149 | +13.2% |
| Current investments | 50/53 | €82,893 | €83,575 | +€682 | +0.8% |
| Cash at bank and in hand | 54/58 | €84,937 | €41,049 | -€43,888 | -51.7% |
| Deferred charges and accrued income | 490/1 | €7,629 | €6,908 | -€721 | -9.4% |
| Total equity and liabilities | 10/49 | €346,365 | €273,302 | -€73,063 | -21.1% |
| Equity | 10/15 | €273,956 | €216,212 | -€57,744 | -21.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €196,314 | €138,570 | -€57,744 | -29.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €196,314 | €138,570 | -€57,744 | -29.4% |
| Profit (loss) carried forward | 14 | €52,642 | €52,642 | = | 0.0% |
| Amounts payable | 17/49 | €72,409 | €57,090 | -€15,319 | -21.2% |
| Amounts payable within one year | 42/48 | €48,660 | €57,023 | +€8,363 | +17.2% |
| Trade debts | 44 | €28,925 | €27,673 | -€1,252 | -4.3% |
| Suppliers | 440/4 | €28,925 | €27,673 | -€1,252 | -4.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,417 | €163 | -€12,253 | -98.7% |
| Taxes | 450/3 | €12,417 | €3 | -€12,413 | -100.0% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €7,319 | €29,187 | +€21,868 | +299% |
| Accrued charges and deferred income | 492/3 | €23,749 | €67 | -€23,682 | -99.7% |
| Non-recurring operating income | 76A | - | €2,307 | +€2,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,496 | €29,714 | +€4,218 | +16.5% |
| Other operating charges | 640/8 | €4,942 | €1,818 | -€3,124 | -63.2% |
| Non-recurring operating charges | 66A | €12,758 | €858 | -€11,900 | -93.3% |
| Gross operating margin | 9900 | €51,637 | €63,551 | +€11,913 | +23.1% |
| Operating profit (loss) | 9901 | €8,442 | €31,161 | +€22,719 | +269% |
| Financial income | 75/76B | €2,997 | €3,301 | +€304 | +10.1% |
| Recurring financial income | 75 | €2,997 | €3,301 | +€304 | +10.1% |
| Financial charges | 65/66B | €2,918 | €3,835 | +€917 | +31.4% |
| Recurring financial charges | 65 | €2,918 | €3,835 | +€917 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €8,521 | €30,627 | +€22,105 | +259% |
| Income taxes | 67/77 | €6,570 | €13,603 | +€7,033 | +107% |
| Profit (loss) for the period | 9904 | €1,951 | €17,024 | +€15,072 | +772% |
| Profit (loss) for the period to be appropriated | 9905 | €1,951 | €17,024 | +€15,072 | +772% |
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 19 October 2026 via checked.be.