EL-IT CONSULTING: 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.
EL-IT CONSULTING
Largest movements
- Cash -€26,303
down €26,303 (-61.6%), from €42,724 to €16,421
mainly Contributions, distributions and other (-€50,000) and Other debts (-€28,862)
- Receivables within one year -€3,175
down €3,175 (-33.4%), from €9,500 to €6,325
of which Trade receivables: -€9,500
- Tangible fixed assets -€2,395
down €2,395 (-2.8%), from €84,847 to €82,452
of which Furniture and vehicles: -€2,251
- Other debts -€28,862
down €28,862 (-36.6%), from €78,862 to €50,000
- Debts after one year -€4,834
down €4,834 (-24.2%), from €19,953 to €15,119
- Tax, wage and social debts +€3,970
up €3,970 (+53.0%), from €7,492 to €11,462
- Gross operating margin -€11,122
down €11,122 (-12.3%), from €90,387 to €79,264
- Depreciation +€10,347
up €10,347 (+193%), from €5,358 to €15,705
- Taxes -€4,540
down €4,540 (-26.3%), from €17,251 to €12,711
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 | €137,878 | €107,119 | -€30,759 | -22.3% |
| Fixed assets | 21/28 | €84,847 | €82,452 | -€2,395 | -2.8% |
| Tangible fixed assets | 22/27 | €84,847 | €82,452 | -€2,395 | -2.8% |
| Furniture and vehicles | 24 | €45,432 | €43,181 | -€2,251 | -5.0% |
| Other tangible fixed assets | 26 | €39,415 | €39,271 | -€144 | -0.4% |
| Current assets | 29/58 | €53,031 | €24,667 | -€28,365 | -53.5% |
| Amounts receivable within one year | 40/41 | €9,500 | €6,325 | -€3,175 | -33.4% |
| Trade receivables | 40 | €9,500 | - | -€9,500 | |
| Other amounts receivable | 41 | - | €6,325 | +€6,325 | |
| Cash at bank and in hand | 54/58 | €42,724 | €16,421 | -€26,303 | -61.6% |
| Deferred charges and accrued income | 490/1 | €807 | €1,921 | +€1,114 | +138% |
| Total equity and liabilities | 10/49 | €137,878 | €107,119 | -€30,759 | -22.3% |
| Equity | 10/15 | €25,594 | €25,109 | -€485 | -1.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,134 | €4,649 | -€485 | -9.4% |
| Amounts payable | 17/49 | €112,284 | €82,010 | -€30,274 | -27.0% |
| Amounts payable after more than one year | 17 | €19,953 | €15,119 | -€4,834 | -24.2% |
| Financial debts | 170/4 | €19,953 | €15,119 | -€4,834 | -24.2% |
| Amounts payable within one year | 42/48 | €92,293 | €66,891 | -€25,402 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €4,666 | €4,834 | +€168 | +3.6% |
| Trade debts | 44 | €1,273 | €595 | -€679 | -53.3% |
| Suppliers | 440/4 | €1,273 | €595 | -€679 | -53.3% |
| Taxes, remuneration and social security | 45 | €7,492 | €11,462 | +€3,970 | +53.0% |
| Taxes | 450/3 | €7,492 | €11,462 | +€3,970 | +53.0% |
| Other amounts payable | 47/48 | €78,862 | €50,000 | -€28,862 | -36.6% |
| Accrued charges and deferred income | 492/3 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,358 | €15,705 | +€10,347 | +193% |
| Other operating charges | 640/8 | €580 | €400 | -€180 | -31.1% |
| Gross operating margin | 9900 | €90,387 | €79,264 | -€11,122 | -12.3% |
| Operating profit (loss) | 9901 | €84,449 | €63,160 | -€21,289 | -25.2% |
| Financial income | 75/76B | €67 | €0 | -€67 | -100.0% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -100.0% |
| Financial charges | 65/66B | €332 | €934 | +€602 | +182% |
| Recurring financial charges | 65 | €332 | €934 | +€602 | +182% |
| Profit (loss) for the period before taxes | 9903 | €84,185 | €62,226 | -€21,959 | -26.1% |
| Income taxes | 67/77 | €17,251 | €12,711 | -€4,540 | -26.3% |
| Profit (loss) for the period | 9904 | €66,934 | €49,515 | -€17,419 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,934 | €49,515 | -€17,419 | -26.0% |
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 18 October 2026 via checked.be.