ELAINE LEVY PROJECTS: 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.
ELAINE LEVY PROJECTS
Largest movements
- Receivables within one year +€1,557
up €1,557 (+43.7%), from €3,559 to €5,116
of which Other amounts receivable: +€1,487
- Cash -€925
down €925 (-7.6%), from €12,151 to €11,227
mainly Receivables within one year (-€1,557) and Tax, wage and social debts (-€1,260)
- Deferred charges and accrued income -€310
no longer reported in 2025 (was €310)
- Tax, wage and social debts -€1,260
no longer reported in 2025 (was €1,260)
- Profit (loss) carried forward +€929
up €929 (+4.7%), from €19,854 to €20,783
- Trade debts +€653
up €653 (+180%), from €363 to €1,016
- Gross operating margin -€6,434
down €6,434 (-81.8%), from €7,864 to €1,430
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 | €21,477 | €21,800 | +€323 | +1.5% |
| Fixed assets | 21/28 | €5,457 | €5,457 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,457 | €5,457 | = | 0.0% |
| Other tangible fixed assets | 26 | €5,457 | €5,457 | = | 0.0% |
| Current assets | 29/58 | €16,020 | €16,342 | +€323 | +2.0% |
| Amounts receivable within one year | 40/41 | €3,559 | €5,116 | +€1,557 | +43.7% |
| Trade receivables | 40 | - | €70 | +€70 | |
| Other amounts receivable | 41 | €3,559 | €5,046 | +€1,487 | +41.8% |
| Cash at bank and in hand | 54/58 | €12,151 | €11,227 | -€925 | -7.6% |
| Deferred charges and accrued income | 490/1 | €310 | - | -€310 | |
| Total equity and liabilities | 10/49 | €21,477 | €21,800 | +€323 | +1.5% |
| Equity | 10/15 | €19,854 | €20,783 | +€929 | +4.7% |
| Profit (loss) carried forward | 14 | €19,854 | €20,783 | +€929 | +4.7% |
| Amounts payable | 17/49 | €1,623 | €1,016 | -€607 | -37.4% |
| Amounts payable within one year | 42/48 | €1,623 | €1,016 | -€607 | -37.4% |
| Trade debts | 44 | €363 | €1,016 | +€653 | +180% |
| Suppliers | 440/4 | €363 | €1,016 | +€653 | +180% |
| Taxes, remuneration and social security | 45 | €1,260 | - | -€1,260 | |
| Taxes | 450/3 | €1,260 | - | -€1,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | - | -€30 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,864 | €1,430 | -€6,434 | -81.8% |
| Operating profit (loss) | 9901 | €7,447 | €1,031 | -€6,416 | -86.2% |
| Financial charges | 65/66B | €146 | €101 | -€45 | -30.6% |
| Recurring financial charges | 65 | €146 | €101 | -€45 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €7,301 | €929 | -€6,372 | -87.3% |
| Profit (loss) for the period | 9904 | €7,301 | €929 | -€6,372 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,301 | €929 | -€6,372 | -87.3% |
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 27 October 2026 via checked.be.