Elbee-services: 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.
Elbee-services
Largest movements
- Cash +€72,379
up €72,379 (+96.6%), from €74,941 to €147,319
mainly Net result for the year (+€48,953) and Current investments (+€29,912)
- Current investments -€29,912
down €29,912 (-29.9%), from €100,000 to €70,088
- Receivables within one year -€28,370
down €28,370 (-72.7%), from €39,018 to €10,647
of which Trade receivables: -€33,403
- Deferred charges and accrued income -€4,365
down €4,365 (-61.8%), from €7,059 to €2,694
- Reserves +€48,953
up €48,953 (+30.1%), from €162,439 to €211,393
- Tax, wage and social debts -€31,958
down €31,958 (-64.3%), from €49,736 to €17,778
- Trade debts -€5,590
down €5,590 (-80.8%), from €6,919 to €1,328
- Gross operating margin -€75,790
down €75,790 (-53.7%), from €141,239 to €65,449
- Taxes -€17,728
down €17,728 (-59.0%), from €30,027 to €12,299
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 | €224,094 | €235,498 | +€11,405 | +5.1% |
| Fixed assets | 21/28 | €3,076 | €4,750 | +€1,673 | +54.4% |
| Tangible fixed assets | 22/27 | €3,076 | €4,750 | +€1,673 | +54.4% |
| Plant, machinery and equipment | 23 | - | €2,351 | +€2,351 | |
| Furniture and vehicles | 24 | €3,076 | €2,399 | -€678 | -22.0% |
| Current assets | 29/58 | €221,017 | €230,749 | +€9,731 | +4.4% |
| Amounts receivable within one year | 40/41 | €39,018 | €10,647 | -€28,370 | -72.7% |
| Trade receivables | 40 | €35,000 | €1,597 | -€33,403 | -95.4% |
| Other amounts receivable | 41 | €4,018 | €9,050 | +€5,032 | +125% |
| Current investments | 50/53 | €100,000 | €70,088 | -€29,912 | -29.9% |
| Cash at bank and in hand | 54/58 | €74,941 | €147,319 | +€72,379 | +96.6% |
| Deferred charges and accrued income | 490/1 | €7,059 | €2,694 | -€4,365 | -61.8% |
| Total equity and liabilities | 10/49 | €224,094 | €235,498 | +€11,405 | +5.1% |
| Equity | 10/15 | €167,439 | €216,393 | +€48,953 | +29.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,439 | €211,393 | +€48,953 | +30.1% |
| Distributable reserves | 133 | €162,439 | €211,393 | +€48,953 | +30.1% |
| Amounts payable | 17/49 | €56,654 | €19,106 | -€37,548 | -66.3% |
| Amounts payable within one year | 42/48 | €56,654 | €19,106 | -€37,548 | -66.3% |
| Trade debts | 44 | €6,919 | €1,328 | -€5,590 | -80.8% |
| Suppliers | 440/4 | €6,919 | €1,328 | -€5,590 | -80.8% |
| Taxes, remuneration and social security | 45 | €49,736 | €17,778 | -€31,958 | -64.3% |
| Taxes | 450/3 | €49,736 | €17,778 | -€31,958 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €788 | +€476 | +153% |
| Other operating charges | 640/8 | €945 | €722 | -€223 | -23.6% |
| Gross operating margin | 9900 | €141,239 | €65,449 | -€75,790 | -53.7% |
| Operating profit (loss) | 9901 | €139,982 | €63,939 | -€76,043 | -54.3% |
| Financial income | 75/76B | €439 | €1,152 | +€712 | +162% |
| Recurring financial income | 75 | €439 | €1,152 | +€712 | +162% |
| Financial charges | 65/66B | €3,376 | €3,838 | +€462 | +13.7% |
| Recurring financial charges | 65 | €3,376 | €3,838 | +€462 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €137,046 | €61,253 | -€75,793 | -55.3% |
| Income taxes | 67/77 | €30,027 | €12,299 | -€17,728 | -59.0% |
| Profit (loss) for the period | 9904 | €107,018 | €48,953 | -€58,065 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,018 | €48,953 | -€58,065 | -54.3% |
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 15 October 2026 via checked.be.