ELANCE SOLUTIONS: 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.
ELANCE SOLUTIONS
Largest movements
- Cash -€201,515
down €201,515 (-4.0%), from €5.1m to €4.9m
mainly Contributions, distributions and other (-€4.0m) and Tax, wage and social debts (-€84,702)
- Profit (loss) carried forward -€4.1m
down €4.1m (-90.1%), from €4.6m to €453,957
- Other debts +€4.0m
up €4.0m, from €0 to €4.0m
- Tax, wage and social debts -€84,702
down €84,702 (-6.4%), from €1.3m to €1.2m
of which Taxes: -€89,727
- Turnover -€5.2m
no longer reported in 2025 (was €5.2m)
- Gross operating margin -€5.0m
down €5.0m, from €4.9m to -€103,017
- Taxes -€1.6m
down €1.6m, from €1.5m to -€24,727
- Purchases and services -€330,612
no longer reported in 2025 (was €330,612)
- Financial income -€86,591
down €86,591 (-97.7%), from €88,589 to €1,998
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 | €6,089,003 | €5,929,903 | -€159,100 | -2.6% |
| Fixed assets | 21/28 | €1,172 | €1,172 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,172 | €1,172 | = | 0.0% |
| Furniture and vehicles | 24 | €1,172 | €1,172 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €6,087,831 | €5,928,731 | -€159,100 | -2.6% |
| Amounts receivable after more than one year | 29 | €592,000 | €592,000 | = | 0.0% |
| Other amounts receivable | 291 | €592,000 | €592,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €427,535 | €469,860 | +€42,325 | +9.9% |
| Trade receivables | 40 | €0 | €240 | +€240 | |
| Other amounts receivable | 41 | €427,535 | €469,620 | +€42,085 | +9.8% |
| Cash at bank and in hand | 54/58 | €5,068,296 | €4,866,781 | -€201,515 | -4.0% |
| Deferred charges and accrued income | 490/1 | - | €90 | +€90 | |
| Total equity and liabilities | 10/49 | €6,089,003 | €5,929,903 | -€159,100 | -2.6% |
| Equity | 10/15 | €4,768,730 | €659,183 | -€4.1m | -86.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €185,226 | €185,226 | = | 0.0% |
| Distributable reserves | 133 | €185,226 | €185,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,563,503 | €453,957 | -€4.1m | -90.1% |
| Amounts payable | 17/49 | €1,320,273 | €5,270,720 | +€4.0m | +299.2% |
| Amounts payable within one year | 42/48 | €1,320,273 | €5,270,720 | +€4.0m | +299.2% |
| Trade debts | 44 | €76 | €5,813 | +€5,737 | +7531.2% |
| Suppliers | 440/4 | €76 | €5,813 | +€5,737 | +7531.2% |
| Taxes, remuneration and social security | 45 | €1,320,197 | €1,235,495 | -€84,702 | -6.4% |
| Taxes | 450/3 | €1,318,908 | €1,229,181 | -€89,727 | -6.8% |
| Remuneration and social security | 454/9 | €1,289 | €6,314 | +€5,025 | +389.9% |
| Other amounts payable | 47/48 | €0 | €4,029,412 | +€4.0m | |
| Turnover | 70 | €5,205,810 | - | -€5.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | €330,612 | - | -€330,612 | |
| Remuneration, social security and pensions | 62 | €32,020 | - | -€32,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | - | -€1,255 | |
| Other operating charges | 640/8 | - | €1,965 | +€1,965 | |
| Operating charges capitalised as restructuring costs | 649 | -€2,531 | - | +€2,531 | |
| Gross operating margin | 9900 | €4,875,312 | -€103,017 | -€5.0m | |
| Operating profit (loss) | 9901 | €4,844,567 | -€104,983 | -€4.9m | |
| Financial income | 75/76B | €88,589 | €1,998 | -€86,591 | -97.7% |
| Recurring financial income | 75 | €88,589 | €1,998 | -€86,591 | -97.7% |
| Financial charges | 65/66B | €12,447 | €1,877 | -€10,570 | -84.9% |
| Recurring financial charges | 65 | €12,447 | €1,877 | -€10,570 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €4,920,709 | -€104,862 | -€5.0m | |
| Income taxes | 67/77 | €1,533,889 | -€24,727 | -€1.6m | |
| Profit (loss) for the period | 9904 | €3,386,820 | -€80,135 | -€3.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €3,386,820 | -€80,135 | -€3.5m |
Source: filed annual accounts (NBB), fiscal 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.