Ela-Solutions: what changed
Two fiscal 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-Solutions
Largest movements
- Current investments +€23,500
up €23,500 (+40.9%), from €57,500 to €81,000
- Cash +€18,456
up €18,456 (+33.3%), from €55,434 to €73,890
mainly Net result for the year (+€36,084) and Depreciation (+€17,463)
- Tangible fixed assets -€16,960
down €16,960 (-41.5%), from €40,907 to €23,947
of which Furniture and vehicles: -€16,804
- Reserves +€36,084
up €36,084 (+28.2%), from €128,138 to €164,222
- Tax, wage and social debts -€10,031
down €10,031 (-56.8%), from €17,673 to €7,642
- Financial income +€9,627
up €9,627 (+1292.2%), from €745 to €10,372
- Taxes +€3,280
up €3,280 (+22.1%), from €14,811 to €18,091
- Gross operating margin -€756
down €756 (-1.2%), from €63,246 to €62,490
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 | €153,841 | €179,789 | +€25,948 | +16.9% |
| Fixed assets | 21/28 | €40,907 | €23,947 | -€16,960 | -41.5% |
| Tangible fixed assets | 22/27 | €40,907 | €23,947 | -€16,960 | -41.5% |
| Plant, machinery and equipment | 23 | €287 | €130 | -€157 | -54.6% |
| Furniture and vehicles | 24 | €40,620 | €23,816 | -€16,804 | -41.4% |
| Current assets | 29/58 | €112,934 | €155,843 | +€42,909 | +38.0% |
| Amounts receivable within one year | 40/41 | - | €953 | +€953 | |
| Trade receivables | 40 | - | €953 | +€953 | |
| Current investments | 50/53 | €57,500 | €81,000 | +€23,500 | +40.9% |
| Cash at bank and in hand | 54/58 | €55,434 | €73,890 | +€18,456 | +33.3% |
| Total equity and liabilities | 10/49 | €153,841 | €179,789 | +€25,948 | +16.9% |
| Equity | 10/15 | €133,138 | €169,222 | +€36,084 | +27.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,138 | €164,222 | +€36,084 | +28.2% |
| Distributable reserves | 133 | €128,138 | €164,222 | +€36,084 | +28.2% |
| Amounts payable | 17/49 | €20,703 | €10,567 | -€10,136 | -49.0% |
| Amounts payable within one year | 42/48 | €20,703 | €10,567 | -€10,136 | -49.0% |
| Trade debts | 44 | €809 | €1,197 | +€388 | +47.9% |
| Suppliers | 440/4 | €809 | €1,197 | +€388 | +47.9% |
| Taxes, remuneration and social security | 45 | €17,673 | €7,642 | -€10,031 | -56.8% |
| Taxes | 450/3 | €17,673 | €7,642 | -€10,031 | -56.8% |
| Other amounts payable | 47/48 | €2,221 | €1,728 | -€493 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,418 | €17,463 | +€45 | +0.3% |
| Other operating charges | 640/8 | €1,213 | €1,125 | -€88 | -7.2% |
| Gross operating margin | 9900 | €63,246 | €62,490 | -€756 | -1.2% |
| Operating profit (loss) | 9901 | €44,615 | €43,902 | -€713 | -1.6% |
| Financial income | 75/76B | €745 | €10,372 | +€9,627 | +1292.2% |
| Recurring financial income | 75 | €745 | €10,372 | +€9,627 | +1292.2% |
| Financial charges | 65/66B | €133 | €98 | -€35 | -25.9% |
| Recurring financial charges | 65 | €133 | €98 | -€35 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €45,227 | €54,175 | +€8,948 | +19.8% |
| Income taxes | 67/77 | €14,811 | €18,091 | +€3,280 | +22.1% |
| Profit (loss) for the period | 9904 | €30,416 | €36,084 | +€5,668 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,416 | €36,084 | +€5,668 | +18.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.