ELA COMPTA: 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.
ELA COMPTA
Largest movements
- Tangible fixed assets +€10,355
up €10,355 (+1479.3%), from €700 to €11,055
of which Furniture and vehicles: +€11,055
- Cash +€9,461
up €9,461 (+64.7%), from €14,613 to €24,075
mainly Net result for the year (+€47,903) and Other debts (+€32,352)
- Other debts +€32,352
up €32,352 (+27.0%), from €119,941 to €152,293
- Debts after one year -€21,027
no longer reported in 2025 (was €21,027)
- Profit (loss) carried forward +€12,903
up €12,903, from -€6,611 to €6,293
- Current portion of long-term debt -€3,918
down €3,918 (-15.7%), from €24,944 to €21,027
- Gross operating margin +€16,407
up €16,407 (+42.1%), from €38,926 to €55,334
- Taxes -€6,062
down €6,062 (-61.1%), from €9,923 to €3,861
- Other operating charges -€3,270
down €3,270 (-74.9%), from €4,363 to €1,093
- Financial charges -€631
down €631 (-32.8%), from €1,926 to €1,295
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 | €189,710 | €208,982 | +€19,272 | +10.2% |
| Fixed assets | 21/28 | €700 | €11,055 | +€10,355 | +1479.3% |
| Tangible fixed assets | 22/27 | €700 | €11,055 | +€10,355 | +1479.3% |
| Furniture and vehicles | 24 | - | €11,055 | +€11,055 | |
| Other tangible fixed assets | 26 | €700 | - | -€700 | |
| Current assets | 29/58 | €189,010 | €197,927 | +€8,917 | +4.7% |
| Amounts receivable within one year | 40/41 | €174,227 | €173,721 | -€506 | -0.3% |
| Trade receivables | 40 | €13,310 | €14,165 | +€855 | +6.4% |
| Other amounts receivable | 41 | €160,917 | €159,556 | -€1,361 | -0.8% |
| Cash at bank and in hand | 54/58 | €14,613 | €24,075 | +€9,461 | +64.7% |
| Deferred charges and accrued income | 490/1 | €170 | €132 | -€38 | -22.5% |
| Total equity and liabilities | 10/49 | €189,710 | €208,982 | +€19,272 | +10.2% |
| Equity | 10/15 | €11,981 | €24,885 | +€12,903 | +107.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,611 | €6,293 | +€12,903 | |
| Amounts payable | 17/49 | €177,729 | €184,098 | +€6,369 | +3.6% |
| Amounts payable after more than one year | 17 | €21,027 | - | -€21,027 | |
| Financial debts | 170/4 | €21,027 | - | -€21,027 | |
| Amounts payable within one year | 42/48 | €156,702 | €184,098 | +€27,395 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €24,944 | €21,027 | -€3,918 | -15.7% |
| Trade debts | 44 | €2,959 | €2,881 | -€79 | -2.7% |
| Suppliers | 440/4 | €2,959 | €2,881 | -€79 | -2.7% |
| Taxes, remuneration and social security | 45 | €8,858 | €7,897 | -€960 | -10.8% |
| Taxes | 450/3 | €8,858 | €7,897 | -€960 | -10.8% |
| Other amounts payable | 47/48 | €119,941 | €152,293 | +€32,352 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €1,181 | +€481 | +68.7% |
| Other operating charges | 640/8 | €4,363 | €1,093 | -€3,270 | -74.9% |
| Gross operating margin | 9900 | €38,926 | €55,334 | +€16,407 | +42.1% |
| Operating profit (loss) | 9901 | €33,864 | €53,060 | +€19,196 | +56.7% |
| Financial charges | 65/66B | €1,926 | €1,295 | -€631 | -32.8% |
| Recurring financial charges | 65 | €1,926 | €1,295 | -€631 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €31,938 | €51,765 | +€19,827 | +62.1% |
| Income taxes | 67/77 | €9,923 | €3,861 | -€6,062 | -61.1% |
| Profit (loss) for the period | 9904 | €22,015 | €47,903 | +€25,889 | +117.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,015 | €47,903 | +€25,889 | +117.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.