Elaïna: 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.
Elaïna
Largest movements
- Tangible fixed assets +€5,151
up €5,151 (+58.4%), from €8,828 to €13,979
of which Furniture and vehicles: +€6,205
- Cash -€2,121
down €2,121 (-79.6%), from €2,665 to €543
mainly Net result for the year (-€19,217) and Investment in fixed assets (net) (-€8,658)
- Intangible fixed assets -€1,000
down €1,000 (-28.6%), from €3,500 to €2,500
- Profit (loss) carried forward -€19,217
down €19,217 (-46.9%), from -€40,998 to -€60,215
- Other debts +€15,156
up €15,156 (+30.0%), from €50,455 to €65,611
- Tax, wage and social debts +€4,125
up €4,125 (+52.0%), from €7,934 to €12,059
of which Taxes: +€2,894
- Trade debts +€2,484
up €2,484 (+10.4%), from €23,862 to €26,346
- Gross operating margin +€28,481
up €28,481, from -€11,671 to €16,810
- Staff costs +€16,043
up €16,043 (+124.3%), from €12,904 to €28,947
- Depreciation +€2,279
up €2,279 (+122.9%), from €1,854 to €4,133
- Financial charges +€1,669
up €1,669 (+236.0%), from €707 to €2,377
- Other operating charges +€272
up €272 (+278.3%), from €98 to €370
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,253 | €53,802 | +€2,549 | +5.0% |
| Fixed assets | 21/28 | €16,728 | €21,253 | +€4,525 | +27.0% |
| Intangible fixed assets | 21 | €3,500 | €2,500 | -€1,000 | -28.6% |
| Tangible fixed assets | 22/27 | €8,828 | €13,979 | +€5,151 | +58.4% |
| Plant, machinery and equipment | 23 | €4,816 | €3,762 | -€1,054 | -21.9% |
| Furniture and vehicles | 24 | €4,012 | €10,218 | +€6,205 | +154.7% |
| Financial fixed assets | 28 | €4,400 | €4,774 | +€374 | +8.5% |
| Current assets | 29/58 | €34,525 | €32,549 | -€1,976 | -5.7% |
| Stocks and contracts in progress | 3 | €31,860 | €32,005 | +€145 | +0.5% |
| Stocks | 30/36 | €31,860 | €32,005 | +€145 | +0.5% |
| Cash at bank and in hand | 54/58 | €2,665 | €543 | -€2,121 | -79.6% |
| Total equity and liabilities | 10/49 | €51,253 | €53,802 | +€2,549 | +5.0% |
| Equity | 10/15 | -€30,998 | -€50,215 | -€19,217 | -62.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,998 | -€60,215 | -€19,217 | -46.9% |
| Amounts payable | 17/49 | €82,251 | €104,017 | +€21,765 | +26.5% |
| Amounts payable within one year | 42/48 | €82,251 | €104,017 | +€21,765 | +26.5% |
| Trade debts | 44 | €23,862 | €26,346 | +€2,484 | +10.4% |
| Suppliers | 440/4 | €23,862 | €26,346 | +€2,484 | +10.4% |
| Taxes, remuneration and social security | 45 | €7,934 | €12,059 | +€4,125 | +52.0% |
| Taxes | 450/3 | €4,840 | €7,734 | +€2,894 | +59.8% |
| Remuneration and social security | 454/9 | €3,094 | €4,325 | +€1,231 | +39.8% |
| Other amounts payable | 47/48 | €50,455 | €65,611 | +€15,156 | +30.0% |
| Remuneration, social security and pensions | 62 | €12,904 | €28,947 | +€16,043 | +124.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,854 | €4,133 | +€2,279 | +122.9% |
| Other operating charges | 640/8 | €98 | €370 | +€272 | +278.3% |
| Gross operating margin | 9900 | -€11,671 | €16,810 | +€28,481 | |
| Operating profit (loss) | 9901 | -€26,527 | -€16,640 | +€9,887 | +37.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300.0% |
| Financial charges | 65/66B | €707 | €2,377 | +€1,669 | +236.0% |
| Recurring financial charges | 65 | €707 | €2,377 | +€1,669 | +236.0% |
| Profit (loss) for the period before taxes | 9903 | -€27,235 | -€19,017 | +€8,218 | +30.2% |
| Income taxes | 67/77 | €75 | €200 | +€125 | +166.7% |
| Profit (loss) for the period | 9904 | -€27,310 | -€19,217 | +€8,093 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,310 | -€19,217 | +€8,093 | +29.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.