Elanid: 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.
Elanid
Largest movements
- Cash -€33,571
down €33,571 (-37.3%), from €90,045 to €56,474
mainly Contributions, distributions and other (-€163,521) and Tax, wage and social debts (-€23,355)
- Receivables within one year -€1,302
down €1,302 (-4.9%), from €26,841 to €25,538
of which Trade receivables: -€809
- Profit (loss) carried forward -€81,597
down €81,597 (-97.7%), from €83,521 to €1,924
- Other debts +€67,839
up €67,839, from €0 to €67,839
- Tax, wage and social debts -€23,355
down €23,355 (-68.3%), from €34,174 to €10,819
of which Taxes: -€20,755
No income-statement line moved by more than 1% of the activity.
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 | €120,842 | €84,147 | -€36,695 | -30.4% |
| Fixed assets | 21/28 | €3,123 | €2,057 | -€1,066 | -34.1% |
| Tangible fixed assets | 22/27 | €3,123 | €2,057 | -€1,066 | -34.1% |
| Furniture and vehicles | 24 | €3,123 | €2,057 | -€1,066 | -34.1% |
| Current assets | 29/58 | €117,719 | €82,090 | -€35,629 | -30.3% |
| Amounts receivable within one year | 40/41 | €26,841 | €25,538 | -€1,302 | -4.9% |
| Trade receivables | 40 | €26,348 | €25,538 | -€809 | -3.1% |
| Other amounts receivable | 41 | €493 | €0 | -€493 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €90,045 | €56,474 | -€33,571 | -37.3% |
| Deferred charges and accrued income | 490/1 | €834 | €78 | -€756 | -90.6% |
| Total equity and liabilities | 10/49 | €120,842 | €84,147 | -€36,695 | -30.4% |
| Equity | 10/15 | €85,521 | €3,924 | -€81,597 | -95.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,521 | €1,924 | -€81,597 | -97.7% |
| Amounts payable | 17/49 | €35,321 | €80,223 | +€44,902 | +127% |
| Amounts payable within one year | 42/48 | €35,171 | €80,223 | +€45,052 | +128% |
| Trade debts | 44 | €996 | €1,565 | +€568 | +57.0% |
| Suppliers | 440/4 | €996 | €1,565 | +€568 | +57.0% |
| Taxes, remuneration and social security | 45 | €34,174 | €10,819 | -€23,355 | -68.3% |
| Taxes | 450/3 | €31,574 | €10,819 | -€20,755 | -65.7% |
| Remuneration and social security | 454/9 | €2,600 | €0 | -€2,600 | -100% |
| Other amounts payable | 47/48 | €0 | €67,839 | +€67,839 | |
| Accrued charges and deferred income | 492/3 | €150 | €0 | -€150 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €1,066 | +€990 | +1,304% |
| Other operating charges | 640/8 | €678 | €700 | +€22 | +3.3% |
| Gross operating margin | 9900 | €108,034 | €107,082 | -€952 | -0.9% |
| Operating profit (loss) | 9901 | €107,280 | €105,316 | -€1,965 | -1.8% |
| Financial income | 75/76B | €648 | €6 | -€642 | -99.1% |
| Recurring financial income | 75 | €648 | €6 | -€642 | -99.1% |
| Financial charges | 65/66B | €2,661 | €2,105 | -€556 | -20.9% |
| Recurring financial charges | 65 | €2,661 | €2,105 | -€556 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €105,267 | €103,217 | -€2,050 | -1.9% |
| Income taxes | 67/77 | €21,746 | €21,293 | -€453 | -2.1% |
| Profit (loss) for the period | 9904 | €83,521 | €81,924 | -€1,597 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,521 | €81,924 | -€1,597 | -1.9% |
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 16 October 2026 via checked.be.