Elan Consult: 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.
Elan Consult
Largest movements
- Cash +€75,404
up €75,404 (+45.6%), from €165,397 to €240,801
mainly Net result for the year (+€81,725) and Receivables within one year (+€9,419)
- Receivables within one year -€9,419
down €9,419 (-17.7%), from €53,216 to €43,797
of which Trade receivables: -€11,678
- Deferred charges and accrued income -€7,532
down €7,532 (-80.2%), from €9,393 to €1,861
- Reserves +€81,725
up €81,725 (+42.0%), from €194,789 to €276,514
of which Distributable reserves: +€81,725
- Tax, wage and social debts -€20,846
down €20,846 (-87.5%), from €23,815 to €2,969
of which Taxes: -€20,846
- Other debts -€3,785
down €3,785 (-93.6%), from €4,045 to €260
- Gross operating margin -€18,565
down €18,565 (-15.0%), from €124,021 to €105,456
- Taxes -€6,915
down €6,915 (-24.1%), from €28,665 to €21,749
- Depreciation -€6,829
down €6,829 (-81.4%), from €8,389 to €1,560
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.
Derived cash bridge
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 | €233,672 | €290,977 | +€57,305 | +24.5% |
| Fixed assets | 21/28 | €5,666 | €4,518 | -€1,148 | -20.3% |
| Tangible fixed assets | 22/27 | €5,666 | €4,518 | -€1,148 | -20.3% |
| Plant, machinery and equipment | 23 | €1,587 | €857 | -€730 | -46.0% |
| Furniture and vehicles | 24 | €298 | €403 | +€104 | +35.0% |
| Other tangible fixed assets | 26 | €3,781 | €3,258 | -€523 | -13.8% |
| Current assets | 29/58 | €228,006 | €286,459 | +€58,453 | +25.6% |
| Amounts receivable within one year | 40/41 | €53,216 | €43,797 | -€9,419 | -17.7% |
| Trade receivables | 40 | €53,216 | €41,538 | -€11,678 | -21.9% |
| Other amounts receivable | 41 | €0 | €2,259 | +€2,259 | |
| Cash at bank and in hand | 54/58 | €165,397 | €240,801 | +€75,404 | +45.6% |
| Deferred charges and accrued income | 490/1 | €9,393 | €1,861 | -€7,532 | -80.2% |
| Total equity and liabilities | 10/49 | €233,672 | €290,977 | +€57,305 | +24.5% |
| Equity | 10/15 | €204,789 | €286,514 | +€81,725 | +39.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €194,789 | €276,514 | +€81,725 | +42.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €194,789 | €276,514 | +€81,725 | +42.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,883 | €4,462 | -€24,420 | -84.5% |
| Amounts payable within one year | 42/48 | €28,883 | €4,462 | -€24,420 | -84.5% |
| Financial debts | 43 | - | €346 | +€346 | |
| Credit institutions | 430/8 | - | €346 | +€346 | |
| Trade debts | 44 | €1,023 | €887 | -€136 | -13.3% |
| Suppliers | 440/4 | €1,023 | €887 | -€136 | -13.3% |
| Taxes, remuneration and social security | 45 | €23,815 | €2,969 | -€20,846 | -87.5% |
| Taxes | 450/3 | €23,793 | €2,947 | -€20,846 | -87.6% |
| Remuneration and social security | 454/9 | €22 | €22 | = | 0.0% |
| Other amounts payable | 47/48 | €4,045 | €260 | -€3,785 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,389 | €1,560 | -€6,829 | -81.4% |
| Other operating charges | 640/8 | €338 | €304 | -€34 | -10.1% |
| Gross operating margin | 9900 | €124,021 | €105,456 | -€18,565 | -15.0% |
| Operating profit (loss) | 9901 | €115,293 | €103,592 | -€11,702 | -10.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €104 | €117 | +€13 | +12.2% |
| Recurring financial charges | 65 | €104 | €117 | +€13 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €115,189 | €103,474 | -€11,714 | -10.2% |
| Income taxes | 67/77 | €28,665 | €21,749 | -€6,915 | -24.1% |
| Profit (loss) for the period | 9904 | €86,524 | €81,725 | -€4,799 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,524 | €81,725 | -€4,799 | -5.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.