ELASTOTOP BIRD CONTROL: 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.
ELASTOTOP BIRD CONTROL
Largest movements
- Receivables within one year +€31,735
up €31,735 (+34.9%), from €90,871 to €122,605
of which Other amounts receivable: +€17,575
- Tangible fixed assets -€23,257
down €23,257 (-9.7%), from €240,344 to €217,087
- Cash -€21,187
down €21,187 (-81.4%), from €26,018 to €4,832
mainly Receivables within one year (-€31,735) and Other debts (-€14,057)
- Trade debts +€16,865
up €16,865 (+99.3%), from €16,981 to €33,846
- Other debts -€14,057
down €14,057 (-14.9%), from €94,519 to €80,461
- Debts after one year -€12,356
down €12,356 (-8.7%), from €141,488 to €129,133
- Profit (loss) carried forward -€6,171
down €6,171 (-14.0%), from €43,975 to €37,804
- Gross operating margin -€31,999
down €31,999 (-44.9%), from €71,259 to €39,260
- Taxes -€8,435
down €8,435 (-98.5%), from €8,563 to €128
- Other operating charges +€4,263
up €4,263 (+363%), from €1,175 to €5,438
- Depreciation +€1,630
up €1,630 (+4.6%), from €35,131 to €36,761
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,825 | €414,825 | -€15,000 | -3.5% |
| Fixed assets | 21/28 | €240,357 | €217,100 | -€23,257 | -9.7% |
| Tangible fixed assets | 22/27 | €240,344 | €217,087 | -€23,257 | -9.7% |
| Land and buildings | 22 | €159,603 | €149,956 | -€9,646 | -6.0% |
| Plant, machinery and equipment | 23 | €4,405 | €3,223 | -€1,181 | -26.8% |
| Furniture and vehicles | 24 | €31,880 | €21,689 | -€10,191 | -32.0% |
| Other tangible fixed assets | 26 | €44,457 | €42,218 | -€2,238 | -5.0% |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €189,468 | €197,725 | +€8,257 | +4.4% |
| Stocks and contracts in progress | 3 | €64,400 | €61,050 | -€3,350 | -5.2% |
| Stocks | 30/36 | €64,400 | €61,050 | -€3,350 | -5.2% |
| Amounts receivable within one year | 40/41 | €90,871 | €122,605 | +€31,735 | +34.9% |
| Trade receivables | 40 | €84,889 | €99,049 | +€14,160 | +16.7% |
| Other amounts receivable | 41 | €5,982 | €23,556 | +€17,575 | +294% |
| Current investments | 50/53 | €6,110 | €6,110 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,018 | €4,832 | -€21,187 | -81.4% |
| Deferred charges and accrued income | 490/1 | €2,069 | €3,128 | +€1,059 | +51.2% |
| Total equity and liabilities | 10/49 | €429,825 | €414,825 | -€15,000 | -3.5% |
| Equity | 10/15 | €161,530 | €155,359 | -€6,171 | -3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,355 | €111,355 | = | 0.0% |
| Distributable reserves | 133 | €111,355 | €111,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,975 | €37,804 | -€6,171 | -14.0% |
| Amounts payable | 17/49 | €268,295 | €259,466 | -€8,829 | -3.3% |
| Amounts payable after more than one year | 17 | €141,488 | €129,133 | -€12,356 | -8.7% |
| Financial debts | 170/4 | €141,488 | €129,133 | -€12,356 | -8.7% |
| Amounts payable within one year | 42/48 | €126,807 | €128,983 | +€2,177 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €12,172 | €12,356 | +€184 | +1.5% |
| Trade debts | 44 | €16,981 | €33,846 | +€16,865 | +99.3% |
| Suppliers | 440/4 | €16,981 | €33,846 | +€16,865 | +99.3% |
| Taxes, remuneration and social security | 45 | €3,135 | €2,320 | -€815 | -26.0% |
| Taxes | 450/3 | €835 | €20 | -€815 | -97.6% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €94,519 | €80,461 | -€14,057 | -14.9% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Remuneration, social security and pensions | 62 | €558 | - | -€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,131 | €36,761 | +€1,630 | +4.6% |
| Other operating charges | 640/8 | €1,175 | €5,438 | +€4,263 | +363% |
| Gross operating margin | 9900 | €71,259 | €39,260 | -€31,999 | -44.9% |
| Operating profit (loss) | 9901 | €34,395 | -€2,939 | -€37,334 | |
| Financial income | 75/76B | €2 | €10 | +€8 | +491% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +491% |
| Financial charges | 65/66B | €2,733 | €3,113 | +€380 | +13.9% |
| Recurring financial charges | 65 | €2,733 | €3,113 | +€380 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €31,664 | -€6,043 | -€37,706 | |
| Income taxes | 67/77 | €8,563 | €128 | -€8,435 | -98.5% |
| Profit (loss) for the period | 9904 | €23,100 | -€6,171 | -€29,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,100 | -€6,171 | -€29,271 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.