CENTRE ELISE: 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.
CENTRE ELISE
Largest movements
- Tangible fixed assets -€20,941
down €20,941 (-3.6%), from €586,240 to €565,300
of which Land and buildings: -€17,162
- Debts after one year -€16,816
down €16,816 (-3.2%), from €521,292 to €504,476
- Other debts -€6,944
down €6,944 (-14.5%), from €47,885 to €40,941
- Gross operating margin +€3,593
up €3,593 (+17.7%), from €20,332 to €23,924
- Other operating charges +€392
up €392 (+9.0%), from €4,349 to €4,741
- Depreciation +€281
up €281 (+1.4%), from €20,660 to €20,941
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 | €599,049 | €576,889 | -€22,160 | -3.7% |
| Fixed assets | 21/28 | €586,240 | €565,300 | -€20,941 | -3.6% |
| Tangible fixed assets | 22/27 | €586,240 | €565,300 | -€20,941 | -3.6% |
| Land and buildings | 22 | €562,637 | €545,475 | -€17,162 | -3.1% |
| Plant, machinery and equipment | 23 | €4,080 | €2,744 | -€1,336 | -32.7% |
| Other tangible fixed assets | 26 | €19,523 | €17,080 | -€2,443 | -12.5% |
| Current assets | 29/58 | €12,808 | €11,589 | -€1,219 | -9.5% |
| Amounts receivable within one year | 40/41 | €30 | €453 | +€423 | +1,408% |
| Trade receivables | 40 | €30 | €453 | +€423 | +1,408% |
| Cash at bank and in hand | 54/58 | €100 | €812 | +€712 | +714% |
| Deferred charges and accrued income | 490/1 | €12,679 | €10,325 | -€2,354 | -18.6% |
| Total equity and liabilities | 10/49 | €599,049 | €576,889 | -€22,160 | -3.7% |
| Equity | 10/15 | -€6,810 | -€8,885 | -€2,075 | -30.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,810 | -€10,885 | -€2,075 | -23.6% |
| Amounts payable | 17/49 | €605,859 | €585,773 | -€20,085 | -3.3% |
| Amounts payable after more than one year | 17 | €521,292 | €504,476 | -€16,816 | -3.2% |
| Financial debts | 170/4 | €521,292 | €504,476 | -€16,816 | -3.2% |
| Amounts payable within one year | 42/48 | €84,567 | €81,298 | -€3,269 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €34,535 | €38,072 | +€3,538 | +10.2% |
| Trade debts | 44 | €1,998 | €2,107 | +€109 | +5.5% |
| Suppliers | 440/4 | €1,998 | €2,107 | +€109 | +5.5% |
| Taxes, remuneration and social security | 45 | €149 | €177 | +€28 | +18.4% |
| Taxes | 450/3 | €149 | €177 | +€28 | +18.4% |
| Other amounts payable | 47/48 | €47,885 | €40,941 | -€6,944 | -14.5% |
| Non-recurring operating income | 76A | €18 | €29 | +€11 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,660 | €20,941 | +€281 | +1.4% |
| Other operating charges | 640/8 | €4,349 | €4,741 | +€392 | +9.0% |
| Gross operating margin | 9900 | €20,332 | €23,924 | +€3,593 | +17.7% |
| Operating profit (loss) | 9901 | -€4,677 | -€1,758 | +€2,919 | +62.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €184 | €140 | -€44 | -23.9% |
| Recurring financial charges | 65 | €184 | €140 | -€44 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,861 | -€1,898 | +€2,963 | +61.0% |
| Income taxes | 67/77 | €149 | €177 | +€28 | +18.4% |
| Profit (loss) for the period | 9904 | -€5,010 | -€2,075 | +€2,936 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,010 | -€2,075 | +€2,936 | +58.6% |
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.