ELASTIC PRODUCTIONS: 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.
ELASTIC PRODUCTIONS
Largest movements
- Cash +€38,444
up €38,444 (+48.7%), from €79,014 to €117,458
mainly Other debts (+€76,500) and Net result for the year (+€46,500)
- Receivables within one year +€7,977
up €7,977 (+16,481%), from €48 to €8,025
of which Other amounts receivable: +€5,000
- Tangible fixed assets -€1,931
down €1,931 (-10.3%), from €18,839 to €16,908
of which Plant, machinery and equipment: -€1,319
- Other debts +€76,500
new in 2025: €76,500
- Profit (loss) carried forward -€43,500
down €43,500 (-55.4%), from €78,576 to €35,077
- Tax, wage and social debts +€9,289
up €9,289 (+59.9%), from €15,499 to €24,788
- Short-term financial debts +€3,444
up €3,444 (+728%), from €473 to €3,917
- Gross operating margin +€27,210
up €27,210 (+64.1%), from €42,418 to €69,628
- Taxes +€7,948
up €7,948 (+83.2%), from €9,552 to €17,500
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 | €98,391 | €142,961 | +€44,569 | +45.3% |
| Fixed assets | 21/28 | €18,839 | €16,908 | -€1,931 | -10.3% |
| Tangible fixed assets | 22/27 | €18,839 | €16,908 | -€1,931 | -10.3% |
| Land and buildings | 22 | €7,586 | €6,712 | -€875 | -11.5% |
| Plant, machinery and equipment | 23 | €6,538 | €5,219 | -€1,319 | -20.2% |
| Furniture and vehicles | 24 | €4,715 | €4,977 | +€262 | +5.6% |
| Current assets | 29/58 | €79,552 | €126,053 | +€46,501 | +58.5% |
| Amounts receivable within one year | 40/41 | €48 | €8,025 | +€7,977 | +16,481% |
| Trade receivables | 40 | €48 | €3,025 | +€2,977 | +6,150% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €79,014 | €117,458 | +€38,444 | +48.7% |
| Deferred charges and accrued income | 490/1 | €490 | €570 | +€80 | +16.3% |
| Total equity and liabilities | 10/49 | €98,391 | €142,961 | +€44,569 | +45.3% |
| Equity | 10/15 | €80,576 | €37,077 | -€43,500 | -54.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,576 | €35,077 | -€43,500 | -55.4% |
| Amounts payable | 17/49 | €17,815 | €105,884 | +€88,069 | +494% |
| Amounts payable within one year | 42/48 | €17,815 | €105,675 | +€87,860 | +493% |
| Financial debts | 43 | €473 | €3,917 | +€3,444 | +728% |
| Credit institutions | 430/8 | €473 | €3,917 | +€3,444 | +728% |
| Trade debts | 44 | €1,844 | €471 | -€1,373 | -74.5% |
| Suppliers | 440/4 | €1,844 | €471 | -€1,373 | -74.5% |
| Taxes, remuneration and social security | 45 | €15,499 | €24,788 | +€9,289 | +59.9% |
| Taxes | 450/3 | €15,499 | €24,788 | +€9,289 | +59.9% |
| Other amounts payable | 47/48 | - | €76,500 | +€76,500 | |
| Accrued charges and deferred income | 492/3 | - | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,377 | €3,951 | +€575 | +17.0% |
| Other operating charges | 640/8 | €1,431 | €1,267 | -€164 | -11.5% |
| Gross operating margin | 9900 | €42,418 | €69,628 | +€27,210 | +64.1% |
| Operating profit (loss) | 9901 | €37,611 | €64,410 | +€26,799 | +71.3% |
| Financial charges | 65/66B | €92 | €410 | +€318 | +348% |
| Recurring financial charges | 65 | €92 | €410 | +€318 | +348% |
| Profit (loss) for the period before taxes | 9903 | €37,519 | €64,000 | +€26,481 | +70.6% |
| Income taxes | 67/77 | €9,552 | €17,500 | +€7,948 | +83.2% |
| Profit (loss) for the period | 9904 | €27,967 | €46,500 | +€18,533 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,967 | €46,500 | +€18,533 | +66.3% |
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 20 October 2026 via checked.be.