Eelas: 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.
Eelas
Largest movements
- Cash +€245,968
up €245,968 (+395%), from €62,219 to €308,187
mainly Other debts (+€201,867) and Net result for the year (+€192,095)
- Receivables within one year -€32,607
down €32,607 (-7.0%), from €467,607 to €435,000
of which Trade receivables: -€36,300
- Tangible fixed assets -€9,318
down €9,318 (-9.2%), from €101,677 to €92,359
of which Land and buildings: -€6,250
- Other debts +€201,867
up €201,867 (+999%), from €20,207 to €222,074
- Gross operating margin -€11,623
down €11,623 (-4.2%), from €273,778 to €262,156
- Taxes -€3,650
down €3,650 (-6.0%), from €61,312 to €57,662
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 | €631,779 | €835,546 | +€203,767 | +32.3% |
| Fixed assets | 21/28 | €101,677 | €92,359 | -€9,318 | -9.2% |
| Tangible fixed assets | 22/27 | €101,677 | €92,359 | -€9,318 | -9.2% |
| Land and buildings | 22 | €93,750 | €87,500 | -€6,250 | -6.7% |
| Furniture and vehicles | 24 | €7,927 | €4,859 | -€3,068 | -38.7% |
| Current assets | 29/58 | €530,101 | €743,187 | +€213,086 | +40.2% |
| Amounts receivable within one year | 40/41 | €467,607 | €435,000 | -€32,607 | -7.0% |
| Trade receivables | 40 | €36,300 | €0 | -€36,300 | -100% |
| Other amounts receivable | 41 | €431,307 | €435,000 | +€3,693 | +0.9% |
| Cash at bank and in hand | 54/58 | €62,219 | €308,187 | +€245,968 | +395% |
| Deferred charges and accrued income | 490/1 | €276 | €0 | -€276 | -100% |
| Total equity and liabilities | 10/49 | €631,779 | €835,546 | +€203,767 | +32.3% |
| Equity | 10/15 | €596,434 | €596,434 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €374,500 | €374,500 | = | 0.0% |
| Distributable reserves | 133 | €374,500 | €374,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,334 | €203,334 | = | 0.0% |
| Amounts payable | 17/49 | €35,345 | €239,112 | +€203,767 | +577% |
| Amounts payable within one year | 42/48 | €34,241 | €236,923 | +€202,682 | +592% |
| Trade debts | 44 | €3,710 | €79 | -€3,630 | -97.9% |
| Suppliers | 440/4 | €3,710 | €79 | -€3,630 | -97.9% |
| Taxes, remuneration and social security | 45 | €10,325 | €14,769 | +€4,444 | +43.0% |
| Taxes | 450/3 | €5,460 | €14,769 | +€9,309 | +170% |
| Remuneration and social security | 454/9 | €4,865 | €0 | -€4,865 | -100% |
| Other amounts payable | 47/48 | €20,207 | €222,074 | +€201,867 | +999% |
| Accrued charges and deferred income | 492/3 | €1,104 | €2,189 | +€1,086 | +98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,528 | €9,318 | +€1,791 | +23.8% |
| Other operating charges | 640/8 | €1,200 | €1,198 | -€2 | -0.2% |
| Gross operating margin | 9900 | €273,778 | €262,156 | -€11,623 | -4.2% |
| Operating profit (loss) | 9901 | €265,051 | €251,640 | -€13,411 | -5.1% |
| Financial income | 75/76B | €396 | €0 | -€396 | -100% |
| Recurring financial income | 75 | €396 | €0 | -€396 | -100% |
| Financial charges | 65/66B | €1,180 | €1,883 | +€704 | +59.6% |
| Recurring financial charges | 65 | €1,180 | €1,883 | +€704 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €264,267 | €249,756 | -€14,511 | -5.5% |
| Income taxes | 67/77 | €61,312 | €57,662 | -€3,650 | -6.0% |
| Profit (loss) for the period | 9904 | €202,955 | €192,095 | -€10,861 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €202,955 | €192,095 | -€10,861 | -5.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.