ELBIO: 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.
ELBIO
Largest movements
- Cash +€1,265
up €1,265 (+175.8%), from €720 to €1,985
mainly Net result for the year (+€2,741) and Tax, wage and social debts (+€102)
- Receivables within one year +€863
up €863 (+2322.7%), from €37 to €900
of which Other amounts receivable: +€598
- Profit (loss) carried forward +€2,274
no longer reported in 2025 (was -€2,274)
- Other debts -€715
no longer reported in 2025 (was €715)
- Reserves +€467
new in 2025: €467
- Tax, wage and social debts +€102
new in 2025: €102
- Turnover +€5,313
new in 2025: €5,313
- Gross operating margin +€4,569
up €4,569 (+8804.4%), from €52 to €4,621
- Purchases and services +€1,410
new in 2025: €1,410
- Other operating charges +€973
new in 2025: €973
- Taxes +€689
up €689 (+393.4%), from €175 to €865
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.
Cash bridge derived
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 | €757 | €2,885 | +€2,128 | +281.2% |
| Current assets | 29/58 | €757 | €2,885 | +€2,128 | +281.2% |
| Amounts receivable within one year | 40/41 | €37 | €900 | +€863 | +2322.7% |
| Trade receivables | 40 | - | €265 | +€265 | |
| Other amounts receivable | 41 | €37 | €635 | +€598 | +1610.2% |
| Cash at bank and in hand | 54/58 | €720 | €1,985 | +€1,265 | +175.8% |
| Total equity and liabilities | 10/49 | €757 | €2,885 | +€2,128 | +281.2% |
| Equity | 10/15 | -€274 | €2,467 | +€2,741 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €467 | +€467 | |
| Distributable reserves | 133 | - | €467 | +€467 | |
| Profit (loss) carried forward | 14 | -€2,274 | - | +€2,274 | |
| Amounts payable | 17/49 | €1,031 | €418 | -€613 | -59.5% |
| Amounts payable within one year | 42/48 | €1,031 | €418 | -€613 | -59.5% |
| Trade debts | 44 | €316 | €316 | = | 0.0% |
| Suppliers | 440/4 | €316 | €316 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €102 | +€102 | |
| Taxes | 450/3 | - | €102 | +€102 | |
| Other amounts payable | 47/48 | €715 | - | -€715 | |
| Turnover | 70 | - | €5,313 | +€5,313 | |
| Non-recurring operating income | 76A | - | €718 | +€718 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,410 | +€1,410 | |
| Other operating charges | 640/8 | - | €973 | +€973 | |
| Gross operating margin | 9900 | €52 | €4,621 | +€4,569 | +8804.4% |
| Operating profit (loss) | 9901 | €52 | €3,649 | +€3,597 | +6930.1% |
| Financial charges | 65/66B | €50 | €42 | -€8 | -15.4% |
| Recurring financial charges | 65 | €50 | €42 | -€8 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €2 | €3,606 | +€3,604 | +209559.3% |
| Income taxes | 67/77 | €175 | €865 | +€689 | +393.4% |
| Profit (loss) for the period | 9904 | -€174 | €2,741 | +€2,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€174 | €2,741 | +€2,915 |
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 9 October 2026 via checked.be.