ÉLAN CHARTERING: 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.
ÉLAN CHARTERING
Largest movements
- Cash +€27,243
up €27,243 (+301%), from €9,063 to €36,306
mainly Net result for the year (+€23,463) and Other debts (+€10,200)
- Tangible fixed assets -€976
down €976 (-41.2%), from €2,370 to €1,394
- Receivables within one year -€948
down €948 (-5.7%), from €16,491 to €15,544
of which Trade receivables: -€2,679
- Profit (loss) carried forward +€11,463
up €11,463 (+32.3%), from €35,487 to €46,950
- Other debts +€10,200
new in 2025: €10,200
- Tax, wage and social debts +€10,107
up €10,107 (+4,314%), from €234 to €10,341
- Trade debts -€6,452
down €6,452 (-96.7%), from €6,675 to €223
- Gross operating margin +€60,098
up €60,098, from -€25,314 to €34,784
- Purchases and services -€9,092
down €9,092 (-35.9%), from €25,314 to €16,222
- Taxes +€8,541
new in 2025: €8,541
- Staff costs +€902
up €902 (+820%), from €110 to €1,011
- Other operating charges -€427
down €427 (-38.4%), from €1,112 to €685
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 | €45,196 | €70,514 | +€25,319 | +56.0% |
| Fixed assets | 21/28 | €2,370 | €1,394 | -€976 | -41.2% |
| Tangible fixed assets | 22/27 | €2,370 | €1,394 | -€976 | -41.2% |
| Plant, machinery and equipment | 23 | €2,370 | €1,394 | -€976 | -41.2% |
| Current assets | 29/58 | €42,826 | €69,121 | +€26,295 | +61.4% |
| Amounts receivable within one year | 40/41 | €16,491 | €15,544 | -€948 | -5.7% |
| Trade receivables | 40 | €2,679 | - | -€2,679 | |
| Other amounts receivable | 41 | €13,812 | €15,544 | +€1,731 | +12.5% |
| Current investments | 50/53 | €17,271 | €17,271 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,063 | €36,306 | +€27,243 | +301% |
| Total equity and liabilities | 10/49 | €45,196 | €70,514 | +€25,319 | +56.0% |
| Equity | 10/15 | €38,287 | €49,750 | +€11,463 | +29.9% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,487 | €46,950 | +€11,463 | +32.3% |
| Amounts payable | 17/49 | €6,909 | €20,764 | +€13,855 | +201% |
| Amounts payable within one year | 42/48 | €6,909 | €20,764 | +€13,855 | +201% |
| Trade debts | 44 | €6,675 | €223 | -€6,452 | -96.7% |
| Suppliers | 440/4 | €6,675 | €223 | -€6,452 | -96.7% |
| Taxes, remuneration and social security | 45 | €234 | €10,341 | +€10,107 | +4,314% |
| Taxes | 450/3 | €234 | €10,341 | +€10,107 | +4,314% |
| Other amounts payable | 47/48 | - | €10,200 | +€10,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,314 | €16,222 | -€9,092 | -35.9% |
| Remuneration, social security and pensions | 62 | €110 | €1,011 | +€902 | +820% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €976 | -€195 | -16.6% |
| Other operating charges | 640/8 | €1,112 | €685 | -€427 | -38.4% |
| Gross operating margin | 9900 | -€25,314 | €34,784 | +€60,098 | |
| Operating profit (loss) | 9901 | -€27,706 | €32,112 | +€59,818 | |
| Financial charges | 65/66B | €57 | €107 | +€50 | +87.7% |
| Recurring financial charges | 65 | €57 | €107 | +€50 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,763 | €32,005 | +€59,768 | |
| Income taxes | 67/77 | - | €8,541 | +€8,541 | |
| Profit (loss) for the period | 9904 | -€27,763 | €23,463 | +€51,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,763 | €23,463 | +€51,227 |
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 23 October 2026 via checked.be.