Elanas: 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.
Elanas
Largest movements
- Tangible fixed assets +€143,066
up €143,066 (+48.5%), from €295,152 to €438,218
- Receivables within one year +€15,225
up €15,225 (+6903.4%), from €221 to €15,445
of which Trade receivables: +€11,912
- Debts after one year +€185,006
up €185,006 (+78.5%), from €235,679 to €420,685
- Profit (loss) carried forward -€48,378
down €48,378 (-83.5%), from -€57,934 to -€106,312
- Trade debts +€40,052
up €40,052 (+1307.6%), from €3,063 to €43,115
- Other debts -€26,428
down €26,428 (-30.8%), from €85,760 to €59,331
- Other operating charges -€39,629
down €39,629 (-96.3%), from €41,162 to €1,533
- Financial charges +€15,758
up €15,758 (+484.2%), from €3,255 to €19,013
- Depreciation +€10,505
up €10,505 (+340.1%), from €3,088 to €13,593
- Gross operating margin -€3,810
down €3,810 (-36.5%), from -€10,429 to -€14,239
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 | €302,981 | €455,924 | +€152,943 | +50.5% |
| Formation expenses | 20 | €1,464 | €0 | -€1,464 | -100.0% |
| Fixed assets | 21/28 | €295,152 | €438,218 | +€143,066 | +48.5% |
| Tangible fixed assets | 22/27 | €295,152 | €438,218 | +€143,066 | +48.5% |
| Land and buildings | 22 | €295,152 | €438,218 | +€143,066 | +48.5% |
| Current assets | 29/58 | €6,364 | €17,705 | +€11,341 | +178.2% |
| Amounts receivable within one year | 40/41 | €221 | €15,445 | +€15,225 | +6903.4% |
| Trade receivables | 40 | €161 | €12,073 | +€11,912 | +7408.9% |
| Other amounts receivable | 41 | €60 | €3,372 | +€3,313 | +5543.4% |
| Cash at bank and in hand | 54/58 | €5,553 | €1,673 | -€3,879 | -69.9% |
| Deferred charges and accrued income | 490/1 | €591 | €587 | -€4 | -0.7% |
| Total equity and liabilities | 10/49 | €302,981 | €455,924 | +€152,943 | +50.5% |
| Equity | 10/15 | -€36,934 | -€85,312 | -€48,378 | -131.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,934 | -€106,312 | -€48,378 | -83.5% |
| Amounts payable | 17/49 | €339,914 | €541,236 | +€201,321 | +59.2% |
| Amounts payable after more than one year | 17 | €235,679 | €420,685 | +€185,006 | +78.5% |
| Financial debts | 170/4 | €235,679 | €420,685 | +€185,006 | +78.5% |
| Amounts payable within one year | 42/48 | €103,144 | €117,653 | +€14,509 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €14,321 | €14,994 | +€673 | +4.7% |
| Trade debts | 44 | €3,063 | €43,115 | +€40,052 | +1307.6% |
| Suppliers | 440/4 | €3,063 | €43,115 | +€40,052 | +1307.6% |
| Taxes, remuneration and social security | 45 | - | €213 | +€213 | |
| Taxes | 450/3 | - | €213 | +€213 | |
| Other amounts payable | 47/48 | €85,760 | €59,331 | -€26,428 | -30.8% |
| Accrued charges and deferred income | 492/3 | €1,092 | €2,897 | +€1,806 | +165.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,088 | €13,593 | +€10,505 | +340.1% |
| Other operating charges | 640/8 | €41,162 | €1,533 | -€39,629 | -96.3% |
| Gross operating margin | 9900 | -€10,429 | -€14,239 | -€3,810 | -36.5% |
| Operating profit (loss) | 9901 | -€54,679 | -€29,365 | +€25,314 | +46.3% |
| Financial charges | 65/66B | €3,255 | €19,013 | +€15,758 | +484.2% |
| Recurring financial charges | 65 | €3,255 | €19,013 | +€15,758 | +484.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,934 | -€48,378 | +€9,556 | +16.5% |
| Profit (loss) for the period | 9904 | -€57,934 | -€48,378 | +€9,556 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,934 | -€48,378 | +€9,556 | +16.5% |
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 29 September 2026 via checked.be.