Elbo-Care: 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.
Elbo-Care
Largest movements
- Cash +€7,335
up €7,335 (+3.6%), from €206,524 to €213,859
mainly Net result for the year (+€119,703) and Other debts (+€25,154)
- Other debts +€25,154
up €25,154 (+18.9%), from €133,088 to €158,242
- Reserves -€16,124
down €16,124 (-21.0%), from €76,963 to €60,839
- Tax, wage and social debts -€2,851
down €2,851 (-32.9%), from €8,668 to €5,816
- Taxes -€11,368
down €11,368 (-29.1%), from €39,083 to €27,715
- Gross operating margin -€6,613
down €6,613 (-4.2%), from €158,554 to €151,941
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 | €221,629 | €228,210 | +€6,581 | +3.0% |
| Fixed assets | 21/28 | €4,393 | €2,887 | -€1,506 | -34.3% |
| Tangible fixed assets | 22/27 | €4,393 | €2,887 | -€1,506 | -34.3% |
| Plant, machinery and equipment | 23 | €1,741 | €1,458 | -€284 | -16.3% |
| Furniture and vehicles | 24 | €2,652 | €1,429 | -€1,222 | -46.1% |
| Current assets | 29/58 | €217,236 | €225,323 | +€8,087 | +3.7% |
| Amounts receivable within one year | 40/41 | €8,947 | €9,585 | +€638 | +7.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,947 | €9,585 | +€638 | +7.1% |
| Cash at bank and in hand | 54/58 | €206,524 | €213,859 | +€7,335 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,765 | €1,879 | +€114 | +6.5% |
| Total equity and liabilities | 10/49 | €221,629 | €228,210 | +€6,581 | +3.0% |
| Equity | 10/15 | €77,963 | €61,839 | -€16,124 | -20.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €76,963 | €60,839 | -€16,124 | -21.0% |
| Distributable reserves | 133 | €76,963 | €60,839 | -€16,124 | -21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,666 | €166,371 | +€22,705 | +15.8% |
| Amounts payable within one year | 42/48 | €142,282 | €164,925 | +€22,642 | +15.9% |
| Trade debts | 44 | €527 | €866 | +€340 | +64.5% |
| Suppliers | 440/4 | €527 | €866 | +€340 | +64.5% |
| Taxes, remuneration and social security | 45 | €8,668 | €5,816 | -€2,851 | -32.9% |
| Taxes | 450/3 | €8,668 | €5,816 | -€2,851 | -32.9% |
| Other amounts payable | 47/48 | €133,088 | €158,242 | +€25,154 | +18.9% |
| Accrued charges and deferred income | 492/3 | €1,384 | €1,446 | +€63 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,935 | €2,600 | -€335 | -11.4% |
| Other operating charges | 640/8 | €462 | €436 | -€25 | -5.5% |
| Gross operating margin | 9900 | €158,554 | €151,941 | -€6,613 | -4.2% |
| Operating profit (loss) | 9901 | €155,157 | €148,905 | -€6,253 | -4.0% |
| Financial charges | 65/66B | €1,427 | €1,487 | +€59 | +4.2% |
| Recurring financial charges | 65 | €1,427 | €1,487 | +€59 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €153,730 | €147,418 | -€6,312 | -4.1% |
| Income taxes | 67/77 | €39,083 | €27,715 | -€11,368 | -29.1% |
| Profit (loss) for the period | 9904 | €114,647 | €119,703 | +€5,056 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,647 | €119,703 | +€5,056 | +4.4% |
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 31 October 2026 via checked.be.