Elcali: 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.
Elcali
Largest movements
- Cash -€15,877
down €15,877 (-99.8%), from €15,910 to €33
mainly Net result for the year (-€8,262) and Other debts (-€3,932)
- Receivables within one year +€2,965
up €2,965 (+289%), from €1,026 to €3,991
- Tangible fixed assets -€745
down €745 (-16.6%), from €4,484 to €3,739
- Profit (loss) carried forward -€8,262
down €8,262 (-75.9%), from €10,890 to €2,628
- Other debts -€3,932
no longer reported in 2024 (was €3,932)
- Trade debts -€1,686
down €1,686 (-78.2%), from €2,156 to €471
- Gross operating margin -€35,741
down €35,741, from €28,277 to -€7,464
- Other operating charges -€12,109
no longer reported in 2024 (was €12,109)
- Taxes -€3,414
no longer reported in 2024 (was €3,414)
- Depreciation -€1,054
down €1,054 (-58.6%), from €1,799 to €745
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,393 | €8,513 | -€13,879 | -62.0% |
| Fixed assets | 21/28 | €5,234 | €4,489 | -€745 | -14.2% |
| Tangible fixed assets | 22/27 | €4,484 | €3,739 | -€745 | -16.6% |
| Furniture and vehicles | 24 | €4,484 | €3,739 | -€745 | -16.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €17,159 | €4,024 | -€13,135 | -76.5% |
| Amounts receivable within one year | 40/41 | €1,026 | €3,991 | +€2,965 | +289% |
| Other amounts receivable | 41 | €1,026 | €3,991 | +€2,965 | +289% |
| Cash at bank and in hand | 54/58 | €15,910 | €33 | -€15,877 | -99.8% |
| Deferred charges and accrued income | 490/1 | €223 | - | -€223 | |
| Total equity and liabilities | 10/49 | €22,393 | €8,513 | -€13,879 | -62.0% |
| Equity | 10/15 | €12,890 | €4,628 | -€8,262 | -64.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,890 | €2,628 | -€8,262 | -75.9% |
| Amounts payable | 17/49 | €9,502 | €3,885 | -€5,617 | -59.1% |
| Amounts payable within one year | 42/48 | €9,502 | €3,885 | -€5,617 | -59.1% |
| Trade debts | 44 | €2,156 | €471 | -€1,686 | -78.2% |
| Suppliers | 440/4 | €2,156 | €471 | -€1,686 | -78.2% |
| Taxes, remuneration and social security | 45 | €3,414 | €3,414 | = | 0.0% |
| Taxes | 450/3 | €3,414 | €3,414 | = | 0.0% |
| Other amounts payable | 47/48 | €3,932 | - | -€3,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,799 | €745 | -€1,054 | -58.6% |
| Other operating charges | 640/8 | €12,109 | - | -€12,109 | |
| Gross operating margin | 9900 | €28,277 | -€7,464 | -€35,741 | |
| Operating profit (loss) | 9901 | €14,370 | -€8,209 | -€22,579 | |
| Financial charges | 65/66B | €65 | €53 | -€12 | -18.5% |
| Recurring financial charges | 65 | €65 | €53 | -€12 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €14,305 | -€8,262 | -€22,567 | |
| Income taxes | 67/77 | €3,414 | - | -€3,414 | |
| Profit (loss) for the period | 9904 | €10,890 | -€8,262 | -€19,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,890 | -€8,262 | -€19,152 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.