ELASTA IND: 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.
ELASTA IND
Largest movements
- Current investments -€100,895
down €100,895 (-100%), from €100,895 to €0
- Receivables within one year +€62,117
up €62,117 (+32.0%), from €194,008 to €256,125
of which Trade receivables: +€63,094
- Tangible fixed assets -€54,922
down €54,922 (-18.7%), from €294,159 to €239,237
of which Plant, machinery and equipment: -€37,114
- Cash +€51,676
up €51,676 (+409%), from €12,632 to €64,308
mainly Current investments (+€100,895) and Depreciation (+€59,856)
- Deferred charges and accrued income -€24,438
down €24,438 (-44.0%), from €55,503 to €31,065
- Reserves -€47,341
down €47,341 (-20.5%), from €231,125 to €183,783
of which Distributable reserves: -€47,341
- Other debts +€21,052
up €21,052 (+4.2%), from €502,143 to €523,195
- Accrued charges and deferred income -€17,924
down €17,924 (-72.7%), from €24,655 to €6,731
- Tax, wage and social debts -€13,608
down €13,608 (-32.2%), from €42,263 to €28,655
of which Remuneration and social security: -€15,967
- Trade debts -€10,854
down €10,854 (-12.1%), from €90,059 to €79,205
- Gross operating margin -€88,519
down €88,519 (-19.9%), from €443,876 to €355,357
- Staff costs -€46,754
down €46,754 (-11.1%), from €420,323 to €373,569
- Financial income +€39,554
up €39,554 (+787%), from €5,026 to €44,579
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 | €969,038 | €900,363 | -€68,675 | -7.1% |
| Fixed assets | 21/28 | €300,651 | €240,795 | -€59,856 | -19.9% |
| Intangible fixed assets | 21 | €6,492 | €1,558 | -€4,934 | -76.0% |
| Tangible fixed assets | 22/27 | €294,159 | €239,237 | -€54,922 | -18.7% |
| Plant, machinery and equipment | 23 | €125,498 | €88,383 | -€37,114 | -29.6% |
| Furniture and vehicles | 24 | €21,209 | €15,342 | -€5,867 | -27.7% |
| Other tangible fixed assets | 26 | €147,453 | €135,512 | -€11,941 | -8.1% |
| Current assets | 29/58 | €668,388 | €659,568 | -€8,819 | -1.3% |
| Stocks and contracts in progress | 3 | €305,350 | €308,070 | +€2,720 | +0.9% |
| Stocks | 30/36 | €305,350 | €308,070 | +€2,720 | +0.9% |
| Amounts receivable within one year | 40/41 | €194,008 | €256,125 | +€62,117 | +32.0% |
| Trade receivables | 40 | €186,655 | €249,750 | +€63,094 | +33.8% |
| Other amounts receivable | 41 | €7,352 | €6,375 | -€977 | -13.3% |
| Current investments | 50/53 | €100,895 | €0 | -€100,895 | -100% |
| Cash at bank and in hand | 54/58 | €12,632 | €64,308 | +€51,676 | +409% |
| Deferred charges and accrued income | 490/1 | €55,503 | €31,065 | -€24,438 | -44.0% |
| Total equity and liabilities | 10/49 | €969,038 | €900,363 | -€68,675 | -7.1% |
| Equity | 10/15 | €309,919 | €262,578 | -€47,341 | -15.3% |
| Contributions | 10/11 | €78,794 | €78,794 | = | 0.0% |
| Capital | 10 | €77,775 | €77,775 | = | 0.0% |
| Issued capital | 100 | €77,775 | €77,775 | = | 0.0% |
| Contributions outside capital | 11 | €1,019 | €1,019 | = | 0.0% |
| Share premium | 1100/10 | €1,019 | €1,019 | = | 0.0% |
| Reserves | 13 | €231,125 | €183,783 | -€47,341 | -20.5% |
| Non-distributable reserves | 130/1 | €106,143 | €106,143 | = | 0.0% |
| Legal reserve | 130 | €7,778 | €7,778 | = | 0.0% |
| Other | 1319 | €98,365 | €98,365 | = | 0.0% |
| Distributable reserves | 133 | €124,982 | €77,641 | -€47,341 | -37.9% |
| Amounts payable | 17/49 | €659,119 | €637,786 | -€21,334 | -3.2% |
| Amounts payable within one year | 42/48 | €634,465 | €631,055 | -€3,410 | -0.5% |
| Trade debts | 44 | €90,059 | €79,205 | -€10,854 | -12.1% |
| Suppliers | 440/4 | €90,059 | €79,205 | -€10,854 | -12.1% |
| Taxes, remuneration and social security | 45 | €42,263 | €28,655 | -€13,608 | -32.2% |
| Taxes | 450/3 | €2,656 | €5,014 | +€2,359 | +88.8% |
| Remuneration and social security | 454/9 | €39,607 | €23,640 | -€15,967 | -40.3% |
| Other amounts payable | 47/48 | €502,143 | €523,195 | +€21,052 | +4.2% |
| Accrued charges and deferred income | 492/3 | €24,655 | €6,731 | -€17,924 | -72.7% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €420,323 | €373,569 | -€46,754 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,799 | €59,856 | -€944 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,081 | €2,305 | +€1,224 | +113% |
| Other operating charges | 640/8 | €2,193 | €2,771 | +€578 | +26.4% |
| Gross operating margin | 9900 | €443,876 | €355,357 | -€88,519 | -19.9% |
| Operating profit (loss) | 9901 | -€40,520 | -€83,144 | -€42,624 | -105% |
| Financial income | 75/76B | €5,026 | €44,579 | +€39,554 | +787% |
| Recurring financial income | 75 | €5,026 | €44,579 | +€39,554 | +787% |
| Financial charges | 65/66B | €10,053 | €8,723 | -€1,330 | -13.2% |
| Recurring financial charges | 65 | €10,053 | €8,723 | -€1,330 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,547 | -€47,288 | -€1,740 | -3.8% |
| Income taxes | 67/77 | -€339 | €54 | +€393 | |
| Profit (loss) for the period | 9904 | -€45,208 | -€47,341 | -€2,133 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,208 | -€47,341 | -€2,133 | -4.7% |
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 17 October 2026 via checked.be.