Elai Data: 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.
Elai Data
Largest movements
- Receivables within one year +€100,577
up €100,577 (+1052.1%), from €9,560 to €110,136
of which Other amounts receivable: +€100,386
- Cash -€36,436
down €36,436 (-41.7%), from €87,367 to €50,931
mainly Receivables within one year (-€100,577) and Contributions, distributions and other (-€36,444)
- Deferred charges and accrued income +€12,433
up €12,433 (+878.1%), from €1,416 to €13,849
- Tangible fixed assets -€10,695
down €10,695 (-12.9%), from €83,156 to €72,461
of which Furniture and vehicles: -€13,280
- Other debts +€34,489
up €34,489, from €0 to €34,489
- Reserves +€19,960
up €19,960 (+13.2%), from €150,803 to €170,763
- Tax, wage and social debts +€16,951
up €16,951 (+99.6%), from €17,022 to €33,973
of which Taxes: +€16,951
- Trade debts -€5,527
down €5,527 (-85.9%), from €6,431 to €905
- Depreciation +€12,524
up €12,524 (+237.6%), from €5,272 to €17,795
- Gross operating margin +€2,423
up €2,423 (+2.5%), from €96,114 to €98,537
- Taxes -€1,908
down €1,908 (-7.9%), from €24,282 to €22,373
- Other operating charges +€1,353
up €1,353 (+208.5%), from €649 to €2,002
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 | €181,498 | €247,377 | +€65,879 | +36.3% |
| Fixed assets | 21/28 | €83,156 | €72,461 | -€10,695 | -12.9% |
| Tangible fixed assets | 22/27 | €83,156 | €72,461 | -€10,695 | -12.9% |
| Land and buildings | 22 | €1,168 | €7,633 | +€6,465 | +553.6% |
| Plant, machinery and equipment | 23 | €9,857 | €7,075 | -€2,783 | -28.2% |
| Furniture and vehicles | 24 | €65,986 | €52,706 | -€13,280 | -20.1% |
| Other tangible fixed assets | 26 | €6,145 | €5,047 | -€1,098 | -17.9% |
| Current assets | 29/58 | €98,342 | €174,916 | +€76,574 | +77.9% |
| Amounts receivable within one year | 40/41 | €9,560 | €110,136 | +€100,577 | +1052.1% |
| Trade receivables | 40 | - | €191 | +€191 | |
| Other amounts receivable | 41 | €9,560 | €109,945 | +€100,386 | +1050.1% |
| Cash at bank and in hand | 54/58 | €87,367 | €50,931 | -€36,436 | -41.7% |
| Deferred charges and accrued income | 490/1 | €1,416 | €13,849 | +€12,433 | +878.1% |
| Total equity and liabilities | 10/49 | €181,498 | €247,377 | +€65,879 | +36.3% |
| Equity | 10/15 | €157,001 | €176,961 | +€19,960 | +12.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €150,803 | €170,763 | +€19,960 | +13.2% |
| Distributable reserves | 133 | €150,803 | €170,763 | +€19,960 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,498 | €70,416 | +€45,919 | +187.4% |
| Amounts payable within one year | 42/48 | €24,498 | €70,416 | +€45,919 | +187.4% |
| Financial debts | 43 | €1,045 | €1,050 | +€5 | +0.5% |
| Credit institutions | 430/8 | €1,045 | €1,050 | +€5 | +0.5% |
| Trade debts | 44 | €6,431 | €905 | -€5,527 | -85.9% |
| Suppliers | 440/4 | €6,431 | €905 | -€5,527 | -85.9% |
| Taxes, remuneration and social security | 45 | €17,022 | €33,973 | +€16,951 | +99.6% |
| Taxes | 450/3 | €15,022 | €31,973 | +€16,951 | +112.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €34,489 | +€34,489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,272 | €17,795 | +€12,524 | +237.6% |
| Other operating charges | 640/8 | €649 | €2,002 | +€1,353 | +208.5% |
| Gross operating margin | 9900 | €96,114 | €98,537 | +€2,423 | +2.5% |
| Operating profit (loss) | 9901 | €90,193 | €78,739 | -€11,454 | -12.7% |
| Financial income | 75/76B | €358 | €202 | -€156 | -43.5% |
| Recurring financial income | 75 | €358 | €202 | -€156 | -43.5% |
| Financial charges | 65/66B | €442 | €164 | -€277 | -62.8% |
| Recurring financial charges | 65 | €442 | €164 | -€277 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €90,109 | €78,777 | -€11,332 | -12.6% |
| Income taxes | 67/77 | €24,282 | €22,373 | -€1,908 | -7.9% |
| Profit (loss) for the period | 9904 | €65,828 | €56,404 | -€9,424 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €65,828 | €56,404 | -€9,424 | -14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.