ELAKONSULT: 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.
ELAKONSULT
Largest movements
- Cash +€83,244
up €83,244 (+100.9%), from €82,499 to €165,743
mainly Net result for the year (+€53,486) and Trade debts (+€18,464)
- Tangible fixed assets -€9,480
down €9,480 (-29.1%), from €32,582 to €23,103
- Receivables within one year -€2,219
down €2,219 (-23.3%), from €9,511 to €7,291
- Profit (loss) carried forward +€53,486
up €53,486 (+52.6%), from €101,745 to €155,230
- Trade debts +€18,464
up €18,464 (+3145.7%), from €587 to €19,051
- Gross operating margin -€2,706
down €2,706 (-3.3%), from €81,485 to €78,779
- Taxes +€818
up €818 (+5.7%), from €14,411 to €15,228
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 | €124,592 | €196,137 | +€71,545 | +57.4% |
| Fixed assets | 21/28 | €32,582 | €23,103 | -€9,480 | -29.1% |
| Tangible fixed assets | 22/27 | €32,582 | €23,103 | -€9,480 | -29.1% |
| Furniture and vehicles | 24 | €32,582 | €23,103 | -€9,480 | -29.1% |
| Current assets | 29/58 | €92,009 | €173,034 | +€81,025 | +88.1% |
| Amounts receivable within one year | 40/41 | €9,511 | €7,291 | -€2,219 | -23.3% |
| Trade receivables | 40 | €9,511 | €7,291 | -€2,219 | -23.3% |
| Cash at bank and in hand | 54/58 | €82,499 | €165,743 | +€83,244 | +100.9% |
| Total equity and liabilities | 10/49 | €124,592 | €196,137 | +€71,545 | +57.4% |
| Equity | 10/15 | €103,745 | €157,230 | +€53,486 | +51.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,745 | €155,230 | +€53,486 | +52.6% |
| Amounts payable | 17/49 | €20,847 | €38,907 | +€18,059 | +86.6% |
| Amounts payable within one year | 42/48 | €20,847 | €38,907 | +€18,059 | +86.6% |
| Trade debts | 44 | €587 | €19,051 | +€18,464 | +3145.7% |
| Suppliers | 440/4 | €587 | €19,051 | +€18,464 | +3145.7% |
| Taxes, remuneration and social security | 45 | €20,260 | €19,856 | -€405 | -2.0% |
| Taxes | 450/3 | €20,260 | €19,856 | -€405 | -2.0% |
| Non-recurring operating income | 76A | - | €1,690 | +€1,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,863 | €9,480 | +€616 | +7.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €81,485 | €78,779 | -€2,706 | -3.3% |
| Operating profit (loss) | 9901 | €72,111 | €68,771 | -€3,340 | -4.6% |
| Financial charges | 65/66B | €113 | €57 | -€56 | -49.4% |
| Recurring financial charges | 65 | €113 | €57 | -€56 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €71,998 | €68,714 | -€3,284 | -4.6% |
| Income taxes | 67/77 | €14,411 | €15,228 | +€818 | +5.7% |
| Profit (loss) for the period | 9904 | €57,587 | €53,486 | -€4,102 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,587 | €53,486 | -€4,102 | -7.1% |
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 9 October 2026 via checked.be.