ELB-HAIR: 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.
ELB-HAIR
Largest movements
- Cash +€14,807
up €14,807 (+4,218%), from €351 to €15,159
mainly Tax, wage and social debts (+€11,196) and Receivables within one year (+€2,042)
- Receivables within one year -€2,042
no longer reported in 2025 (was €2,042)
- Tax, wage and social debts +€11,196
up €11,196 (+813%), from €1,377 to €12,573
of which Taxes: +€7,347
- Trade debts +€1,955
new in 2025: €1,955
- Profit (loss) carried forward -€386
down €386 (-26.0%), from -€1,484 to -€1,870
- Gross operating margin +€14,122
up €14,122, from -€1,116 to €13,007
- Staff costs +€13,162
new in 2025: €13,162
- Financial income -€138
no longer reported in 2025 (was €138)
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 | €2,393 | €15,159 | +€12,765 | +533% |
| Current assets | 29/58 | €2,393 | €15,159 | +€12,765 | +533% |
| Amounts receivable within one year | 40/41 | €2,042 | - | -€2,042 | |
| Other amounts receivable | 41 | €2,042 | - | -€2,042 | |
| Cash at bank and in hand | 54/58 | €351 | €15,159 | +€14,807 | +4,218% |
| Total equity and liabilities | 10/49 | €2,393 | €15,159 | +€12,765 | +533% |
| Equity | 10/15 | €1,016 | €630 | -€386 | -38.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,484 | -€1,870 | -€386 | -26.0% |
| Amounts payable | 17/49 | €1,377 | €14,528 | +€13,151 | +955% |
| Amounts payable within one year | 42/48 | €1,377 | €14,528 | +€13,151 | +955% |
| Trade debts | 44 | - | €1,955 | +€1,955 | |
| Suppliers | 440/4 | - | €1,955 | +€1,955 | |
| Taxes, remuneration and social security | 45 | €1,377 | €12,573 | +€11,196 | +813% |
| Taxes | 450/3 | €1,377 | €8,724 | +€7,347 | +534% |
| Remuneration and social security | 454/9 | - | €3,849 | +€3,849 | |
| Remuneration, social security and pensions | 62 | - | €13,162 | +€13,162 | |
| Other operating charges | 640/8 | €159 | €50 | -€109 | -68.6% |
| Gross operating margin | 9900 | -€1,116 | €13,007 | +€14,122 | |
| Operating profit (loss) | 9901 | -€1,275 | -€205 | +€1,070 | +83.9% |
| Financial income | 75/76B | €138 | - | -€138 | |
| Recurring financial income | 75 | €138 | - | -€138 | |
| Financial charges | 65/66B | €57 | €181 | +€124 | +217% |
| Recurring financial charges | 65 | €57 | €181 | +€124 | +217% |
| Profit (loss) for the period before taxes | 9903 | -€1,194 | -€386 | +€808 | +67.7% |
| Profit (loss) for the period | 9904 | -€1,194 | -€386 | +€808 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,194 | -€386 | +€808 | +67.7% |
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 30 October 2026 via checked.be.