E.L.P.-PARTNER: 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.
E.L.P.-PARTNER
Largest movements
- Cash -€423
down €423 (-61.5%), from €688 to €265
mainly Net result for the year (-€2,316)
- Profit (loss) carried forward -€2,316
down €2,316 (-16.8%), from -€13,789 to -€16,105
- Other debts +€1,500
up €1,500 (+29.3%), from €5,125 to €6,625
- Trade debts +€393
new in 2025: €393
- Gross operating margin -€480
down €480 (-34.9%), from -€1,377 to -€1,857
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 | €688 | €265 | -€423 | -61.5% |
| Current assets | 29/58 | €688 | €265 | -€423 | -61.5% |
| Cash at bank and in hand | 54/58 | €688 | €265 | -€423 | -61.5% |
| Total equity and liabilities | 10/49 | €688 | €265 | -€423 | -61.5% |
| Equity | 10/15 | -€4,438 | -€6,754 | -€2,316 | -52.2% |
| Contributions | 10/11 | €7,492 | €7,492 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,789 | -€16,105 | -€2,316 | -16.8% |
| Amounts payable | 17/49 | €5,125 | €7,018 | +€1,893 | +36.9% |
| Amounts payable within one year | 42/48 | €5,125 | €7,018 | +€1,893 | +36.9% |
| Trade debts | 44 | - | €393 | +€393 | |
| Suppliers | 440/4 | - | €393 | +€393 | |
| Other amounts payable | 47/48 | €5,125 | €6,625 | +€1,500 | +29.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,377 | -€1,857 | -€480 | -34.9% |
| Operating profit (loss) | 9901 | -€1,764 | -€2,256 | -€492 | -27.9% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,824 | -€2,316 | -€492 | -27.0% |
| Profit (loss) for the period | 9904 | -€1,824 | -€2,316 | -€492 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,824 | -€2,316 | -€492 | -27.0% |
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 22 October 2026 via checked.be.