ELCA CONSULTING: 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.
ELCA CONSULTING
Largest movements
- Receivables within one year +€8,024
up €8,024 (+378%), from €2,123 to €10,147
of which Trade receivables: +€8,200
- Tangible fixed assets -€955
down €955 (-53.8%), from €1,777 to €821
- Profit (loss) carried forward +€5,887
up €5,887 (+84.5%), from -€6,964 to -€1,076
- Trade debts +€678
up €678 (+1,539%), from €44 to €722
- Short-term financial debts +€469
up €469 (+19.3%), from €2,431 to €2,900
- Gross operating margin -€316
down €316 (-4.0%), from €7,823 to €7,507
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,900 | €10,969 | +€7,069 | +181% |
| Fixed assets | 21/28 | €1,777 | €821 | -€955 | -53.8% |
| Tangible fixed assets | 22/27 | €1,777 | €821 | -€955 | -53.8% |
| Other tangible fixed assets | 26 | €1,777 | €821 | -€955 | -53.8% |
| Current assets | 29/58 | €2,123 | €10,147 | +€8,024 | +378% |
| Amounts receivable within one year | 40/41 | €2,123 | €10,147 | +€8,024 | +378% |
| Trade receivables | 40 | - | €8,200 | +€8,200 | |
| Other amounts receivable | 41 | €2,123 | €1,947 | -€176 | -8.3% |
| Total equity and liabilities | 10/49 | €3,900 | €10,969 | +€7,069 | +181% |
| Equity | 10/15 | -€364 | €5,524 | +€5,887 | |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,964 | -€1,076 | +€5,887 | +84.5% |
| Amounts payable | 17/49 | €4,264 | €5,445 | +€1,182 | +27.7% |
| Amounts payable within one year | 42/48 | €4,264 | €5,445 | +€1,182 | +27.7% |
| Financial debts | 43 | €2,431 | €2,900 | +€469 | +19.3% |
| Credit institutions | 430/8 | €2,431 | €2,900 | +€469 | +19.3% |
| Trade debts | 44 | €44 | €722 | +€678 | +1,539% |
| Suppliers | 440/4 | €44 | €722 | +€678 | +1,539% |
| Taxes, remuneration and social security | 45 | - | €35 | +€35 | |
| Taxes | 450/3 | - | €35 | +€35 | |
| Other amounts payable | 47/48 | €1,788 | €1,788 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €955 | €955 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €401 | +€17 | +4.3% |
| Gross operating margin | 9900 | €7,823 | €7,507 | -€316 | -4.0% |
| Operating profit (loss) | 9901 | €6,483 | €6,151 | -€332 | -5.1% |
| Financial charges | 65/66B | €282 | €228 | -€54 | -19.2% |
| Recurring financial charges | 65 | €282 | €228 | -€54 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €6,201 | €5,922 | -€278 | -4.5% |
| Income taxes | 67/77 | - | €35 | +€35 | |
| Profit (loss) for the period | 9904 | €6,201 | €5,887 | -€313 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,201 | €5,887 | -€313 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.