ECELA srl: 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.
ECELA srl
Largest movements
- Cash +€14,915
up €14,915 (+20.3%), from €73,339 to €88,254
mainly Net result for the year (+€47,416) and Receivables within one year (+€10,161)
- Receivables within one year -€10,161
down €10,161 (-100.0%), from €10,164 to €3
of which Trade receivables: -€10,164
- Tangible fixed assets +€2,620
up €2,620 (+126%), from €2,084 to €4,705
- Reserves +€23,000
up €23,000 (+46.9%), from €49,000 to €72,000
- Other debts -€10,341
down €10,341 (-27.8%), from €37,251 to €26,910
- Tax, wage and social debts -€3,971
down €3,971 (-36.4%), from €10,896 to €6,925
of which Taxes: -€3,010
- Gross operating margin +€18,859
up €18,859 (+41.3%), from €45,687 to €64,546
- Taxes +€3,540
up €3,540 (+38.2%), from €9,279 to €12,819
- Depreciation +€1,558
up €1,558 (+109%), from €1,424 to €2,982
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 | €102,362 | €109,736 | +€7,374 | +7.2% |
| Fixed assets | 21/28 | €18,859 | €21,480 | +€2,620 | +13.9% |
| Tangible fixed assets | 22/27 | €2,084 | €4,705 | +€2,620 | +126% |
| Furniture and vehicles | 24 | €2,084 | €4,705 | +€2,620 | +126% |
| Financial fixed assets | 28 | €16,775 | €16,775 | = | 0.0% |
| Current assets | 29/58 | €83,503 | €88,256 | +€4,754 | +5.7% |
| Amounts receivable within one year | 40/41 | €10,164 | €3 | -€10,161 | -100.0% |
| Trade receivables | 40 | €10,164 | - | -€10,164 | |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €73,339 | €88,254 | +€14,915 | +20.3% |
| Total equity and liabilities | 10/49 | €102,362 | €109,736 | +€7,374 | +7.2% |
| Equity | 10/15 | €52,869 | €75,285 | +€22,416 | +42.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,000 | €72,000 | +€23,000 | +46.9% |
| Distributable reserves | 133 | €49,000 | €72,000 | +€23,000 | +46.9% |
| Profit (loss) carried forward | 14 | €869 | €285 | -€584 | -67.2% |
| Amounts payable | 17/49 | €49,493 | €34,451 | -€15,042 | -30.4% |
| Amounts payable within one year | 42/48 | €49,493 | €34,451 | -€15,042 | -30.4% |
| Trade debts | 44 | €1,347 | €616 | -€731 | -54.3% |
| Suppliers | 440/4 | €1,347 | €616 | -€731 | -54.3% |
| Taxes, remuneration and social security | 45 | €10,896 | €6,925 | -€3,971 | -36.4% |
| Taxes | 450/3 | €8,431 | €5,421 | -€3,010 | -35.7% |
| Remuneration and social security | 454/9 | €2,465 | €1,505 | -€960 | -39.0% |
| Other amounts payable | 47/48 | €37,251 | €26,910 | -€10,341 | -27.8% |
| Non-recurring operating income | 76A | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,424 | €2,982 | +€1,558 | +109% |
| Other operating charges | 640/8 | €899 | €1,205 | +€306 | +34.1% |
| Gross operating margin | 9900 | €45,687 | €64,546 | +€18,859 | +41.3% |
| Operating profit (loss) | 9901 | €43,365 | €60,359 | +€16,994 | +39.2% |
| Financial charges | 65/66B | €125 | €124 | -€1 | -0.5% |
| Recurring financial charges | 65 | €125 | €124 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €43,240 | €60,236 | +€16,995 | +39.3% |
| Income taxes | 67/77 | €9,279 | €12,819 | +€3,540 | +38.2% |
| Profit (loss) for the period | 9904 | €33,961 | €47,416 | +€13,455 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,961 | €47,416 | +€13,455 | +39.6% |
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 29 October 2026 via checked.be.