EL-MAX 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-MAX Consulting
Largest movements
- Cash +€43,952
up €43,952 (+319%), from €13,799 to €57,751
mainly Net result for the year (+€44,098) and Tax, wage and social debts (+€8,046)
- Receivables within one year +€6,465
up €6,465 (+70.1%), from €9,220 to €15,685
of which Other amounts receivable: +€3,908
- Profit (loss) carried forward +€44,098
up €44,098 (+449%), from €9,812 to €53,910
- Tax, wage and social debts +€8,046
up €8,046 (+87.0%), from €9,245 to €17,290
of which Taxes: +€9,846
- Trade debts -€1,119
down €1,119 (-48.9%), from €2,289 to €1,170
- Gross operating margin +€44,917
up €44,917 (+342%), from €13,129 to €58,046
- Taxes +€8,875
up €8,875 (+354%), from €2,508 to €11,383
- Financial charges +€1,693
up €1,693 (+209%), from €808 to €2,501
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 | €23,973 | €74,370 | +€50,398 | +210% |
| Current assets | 29/58 | €23,973 | €74,370 | +€50,398 | +210% |
| Amounts receivable within one year | 40/41 | €9,220 | €15,685 | +€6,465 | +70.1% |
| Trade receivables | 40 | €9,220 | €11,776 | +€2,556 | +27.7% |
| Other amounts receivable | 41 | - | €3,908 | +€3,908 | |
| Cash at bank and in hand | 54/58 | €13,799 | €57,751 | +€43,952 | +319% |
| Deferred charges and accrued income | 490/1 | €954 | €935 | -€19 | -2.0% |
| Total equity and liabilities | 10/49 | €23,973 | €74,370 | +€50,398 | +210% |
| Equity | 10/15 | €11,812 | €55,910 | +€44,098 | +373% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,812 | €53,910 | +€44,098 | +449% |
| Amounts payable | 17/49 | €12,161 | €18,460 | +€6,300 | +51.8% |
| Amounts payable within one year | 42/48 | €12,161 | €18,460 | +€6,300 | +51.8% |
| Trade debts | 44 | €2,289 | €1,170 | -€1,119 | -48.9% |
| Suppliers | 440/4 | €2,289 | €1,170 | -€1,119 | -48.9% |
| Taxes, remuneration and social security | 45 | €9,245 | €17,290 | +€8,046 | +87.0% |
| Taxes | 450/3 | €7,445 | €17,290 | +€9,846 | +132% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | €627 | €0 | -€627 | -100% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €13,129 | €58,046 | +€44,917 | +342% |
| Operating profit (loss) | 9901 | €13,129 | €57,982 | +€44,854 | +342% |
| Financial charges | 65/66B | €808 | €2,501 | +€1,693 | +209% |
| Recurring financial charges | 65 | €808 | €2,501 | +€1,693 | +209% |
| Profit (loss) for the period before taxes | 9903 | €12,320 | €55,481 | +€43,161 | +350% |
| Income taxes | 67/77 | €2,508 | €11,383 | +€8,875 | +354% |
| Profit (loss) for the period | 9904 | €9,812 | €44,098 | +€34,286 | +349% |
| Profit (loss) for the period to be appropriated | 9905 | €9,812 | €44,098 | +€34,286 | +349% |
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 24 October 2026 via checked.be.