E-las: what changed
Two fiscal 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-las
Largest movements
- Tangible fixed assets +€6,484
up €6,484 (+1409539.1%), from €0 to €6,484
of which Furniture and vehicles: +€4,246
- Receivables within one year -€6,410
down €6,410 (-13.5%), from €47,499 to €41,090
of which Trade receivables: -€18,373
- Cash -€6,279
down €6,279 (-48.1%), from €13,045 to €6,766
mainly Trade debts (-€39,802) and Investment in fixed assets (net) (-€6,955)
- Deferred charges and accrued income -€1,060
no longer reported in 2025 (was €1,060)
- Trade debts -€39,802
down €39,802 (-97.3%), from €40,897 to €1,094
- Reserves +€27,178
up €27,178 (+345.9%), from €7,857 to €35,035
- Tax, wage and social debts +€4,752
up €4,752 (+49.0%), from €9,690 to €14,442
- Gross operating margin +€48,796
up €48,796, from -€3,939 to €44,857
- Taxes +€12,366
up €12,366 (+416.0%), from €2,973 to €15,338
- Financial charges +€736
up €736 (+496.0%), from €148 to €885
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.
Cash bridge derived
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 | €61,605 | €54,341 | -€7,265 | -11.8% |
| Fixed assets | 21/28 | €0 | €6,484 | +€6,484 | +1409539.1% |
| Tangible fixed assets | 22/27 | €0 | €6,484 | +€6,484 | +1409539.1% |
| Land and buildings | 22 | - | €1,928 | +€1,928 | |
| Plant, machinery and equipment | 23 | €0 | €310 | +€309 | +67276.1% |
| Furniture and vehicles | 24 | €0 | €4,246 | +€4,246 | |
| Current assets | 29/58 | €61,605 | €47,856 | -€13,749 | -22.3% |
| Amounts receivable within one year | 40/41 | €47,499 | €41,090 | -€6,410 | -13.5% |
| Trade receivables | 40 | €33,521 | €15,148 | -€18,373 | -54.8% |
| Other amounts receivable | 41 | €13,978 | €25,942 | +€11,963 | +85.6% |
| Cash at bank and in hand | 54/58 | €13,045 | €6,766 | -€6,279 | -48.1% |
| Deferred charges and accrued income | 490/1 | €1,060 | - | -€1,060 | |
| Total equity and liabilities | 10/49 | €61,605 | €54,341 | -€7,265 | -11.8% |
| Equity | 10/15 | €10,359 | €37,536 | +€27,178 | +262.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,857 | €35,035 | +€27,178 | +345.9% |
| Distributable reserves | 133 | €7,857 | €35,035 | +€27,178 | +345.9% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €51,247 | €16,804 | -€34,443 | -67.2% |
| Amounts payable within one year | 42/48 | €51,247 | €16,804 | -€34,443 | -67.2% |
| Current portion of amounts payable after more than one year | 42 | €660 | €1,267 | +€608 | +92.1% |
| Trade debts | 44 | €40,897 | €1,094 | -€39,802 | -97.3% |
| Suppliers | 440/4 | €40,897 | €1,094 | -€39,802 | -97.3% |
| Taxes, remuneration and social security | 45 | €9,690 | €14,442 | +€4,752 | +49.0% |
| Taxes | 450/3 | €9,690 | €14,442 | +€4,752 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €471 | +€95 | +25.4% |
| Other operating charges | 640/8 | €1,374 | €1,795 | +€421 | +30.6% |
| Gross operating margin | 9900 | -€3,939 | €44,857 | +€48,796 | |
| Operating profit (loss) | 9901 | -€5,688 | €42,591 | +€48,279 | |
| Financial income | 75/76B | €936 | €810 | -€126 | -13.5% |
| Recurring financial income | 75 | €936 | €810 | -€126 | -13.5% |
| Financial charges | 65/66B | €148 | €885 | +€736 | +496.0% |
| Recurring financial charges | 65 | €148 | €885 | +€736 | +496.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,901 | €42,516 | +€47,417 | |
| Income taxes | 67/77 | €2,973 | €15,338 | +€12,366 | +416.0% |
| Profit (loss) for the period | 9904 | -€7,873 | €27,178 | +€35,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,873 | €27,178 | +€35,051 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.