ELAND CONSULTING: 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.
ELAND CONSULTING
Largest movements
- Cash +€17,606
up €17,606 (+490%), from €3,593 to €21,199
mainly Trade debts (+€13,534) and Net result for the year (+€11,163)
- Tangible fixed assets -€6,526
down €6,526 (-15.6%), from €41,878 to €35,352
of which Land and buildings: -€5,941
- Receivables within one year +€5,631
up €5,631 (+93.1%), from €6,050 to €11,681
- Trade debts +€13,534
up €13,534 (+244%), from €5,538 to €19,072
- Profit (loss) carried forward +€11,163
up €11,163 (+80.1%), from -€13,932 to -€2,769
- Debts after one year -€9,382
down €9,382 (-50.7%), from €18,496 to €9,114
- Tax, wage and social debts +€3,740
up €3,740 (+47.8%), from €7,817 to €11,557
- Other debts -€2,264
down €2,264 (-13.5%), from €16,724 to €14,460
- Gross operating margin +€36,980
up €36,980, from -€8,731 to €28,249
- Taxes +€4,827
up €4,827 (+3,862%), from €125 to €4,952
- Depreciation -€1,001
down €1,001 (-8.5%), from €11,785 to €10,784
- Financial charges -€372
down €372 (-21.1%), from €1,761 to €1,389
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 | €51,820 | €68,232 | +€16,412 | +31.7% |
| Fixed assets | 21/28 | €41,878 | €35,352 | -€6,526 | -15.6% |
| Tangible fixed assets | 22/27 | €41,878 | €35,352 | -€6,526 | -15.6% |
| Land and buildings | 22 | €33,316 | €27,375 | -€5,941 | -17.8% |
| Plant, machinery and equipment | 23 | €207 | €4,258 | +€4,051 | +1,957% |
| Furniture and vehicles | 24 | €8,355 | €3,719 | -€4,636 | -55.5% |
| Current assets | 29/58 | €9,942 | €32,880 | +€22,938 | +231% |
| Amounts receivable within one year | 40/41 | €6,050 | €11,681 | +€5,631 | +93.1% |
| Trade receivables | 40 | €6,050 | €11,681 | +€5,631 | +93.1% |
| Cash at bank and in hand | 54/58 | €3,593 | €21,199 | +€17,606 | +490% |
| Deferred charges and accrued income | 490/1 | €299 | - | -€299 | |
| Total equity and liabilities | 10/49 | €51,820 | €68,232 | +€16,412 | +31.7% |
| Equity | 10/15 | -€8,932 | €2,231 | +€11,163 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,932 | -€2,769 | +€11,163 | +80.1% |
| Amounts payable | 17/49 | €60,752 | €66,001 | +€5,249 | +8.6% |
| Amounts payable after more than one year | 17 | €18,496 | €9,114 | -€9,382 | -50.7% |
| Financial debts | 170/4 | €18,496 | €9,114 | -€9,382 | -50.7% |
| Amounts payable within one year | 42/48 | €39,023 | €54,467 | +€15,444 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €8,944 | €9,378 | +€434 | +4.9% |
| Trade debts | 44 | €5,538 | €19,072 | +€13,534 | +244% |
| Suppliers | 440/4 | €5,538 | €19,072 | +€13,534 | +244% |
| Taxes, remuneration and social security | 45 | €7,817 | €11,557 | +€3,740 | +47.8% |
| Taxes | 450/3 | €7,817 | €11,557 | +€3,740 | +47.8% |
| Other amounts payable | 47/48 | €16,724 | €14,460 | -€2,264 | -13.5% |
| Accrued charges and deferred income | 492/3 | €3,233 | €2,420 | -€813 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,785 | €10,784 | -€1,001 | -8.5% |
| Gross operating margin | 9900 | -€8,731 | €28,249 | +€36,980 | |
| Operating profit (loss) | 9901 | -€20,516 | €17,465 | +€37,981 | |
| Financial income | 75/76B | €3 | €39 | +€36 | +1,200% |
| Recurring financial income | 75 | €3 | €39 | +€36 | +1,200% |
| Financial charges | 65/66B | €1,761 | €1,389 | -€372 | -21.1% |
| Recurring financial charges | 65 | €1,761 | €1,389 | -€372 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,274 | €16,115 | +€38,389 | |
| Income taxes | 67/77 | €125 | €4,952 | +€4,827 | +3,862% |
| Profit (loss) for the period | 9904 | -€22,399 | €11,163 | +€33,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,399 | €11,163 | +€33,562 |
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 1 November 2026 via checked.be.