ELCRIBO: 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.
ELCRIBO
Largest movements
- Receivables within one year -€40,118
down €40,118 (-16.4%), from €244,815 to €204,697
of which Trade receivables: -€75,383
- Financial fixed assets -€15,000
down €15,000 (-82.9%), from €18,100 to €3,100
- Tangible fixed assets -€6,786
down €6,786 (-2.9%), from €235,390 to €228,605
of which Land and buildings: -€7,636
- Profit (loss) carried forward -€45,593
new in 2025: -€45,593
- Other debts +€18,418
up €18,418 (+9.2%), from €199,586 to €218,004
- Debts after one year -€17,222
down €17,222 (-15.4%), from €111,867 to €94,645
- Trade debts -€13,845
down €13,845 (-53.3%), from €25,955 to €12,110
- Tax, wage and social debts -€10,766
down €10,766 (-80.8%), from €13,320 to €2,554
- Gross operating margin -€61,134
down €61,134, from €33,421 to -€27,713
- Taxes -€4,008
down €4,008 (-87.2%), from €4,596 to €588
- Other operating charges -€2,207
down €2,207 (-37.9%), from €5,824 to €3,617
- Financial charges +€1,160
up €1,160 (+24.5%), from €4,735 to €5,895
- Depreciation +€1,005
up €1,005 (+14.8%), from €6,776 to €7,781
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 | €503,992 | €437,201 | -€66,791 | -13.3% |
| Fixed assets | 21/28 | €253,490 | €231,705 | -€21,786 | -8.6% |
| Tangible fixed assets | 22/27 | €235,390 | €228,605 | -€6,786 | -2.9% |
| Land and buildings | 22 | €235,390 | €227,754 | -€7,636 | -3.2% |
| Furniture and vehicles | 24 | - | €851 | +€851 | |
| Financial fixed assets | 28 | €18,100 | €3,100 | -€15,000 | -82.9% |
| Current assets | 29/58 | €250,502 | €205,496 | -€45,005 | -18.0% |
| Amounts receivable within one year | 40/41 | €244,815 | €204,697 | -€40,118 | -16.4% |
| Trade receivables | 40 | €197,540 | €122,157 | -€75,383 | -38.2% |
| Other amounts receivable | 41 | €47,275 | €82,540 | +€35,265 | +74.6% |
| Current investments | 50/53 | €210 | €210 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,072 | €178 | -€2,894 | -94.2% |
| Deferred charges and accrued income | 490/1 | €2,405 | €412 | -€1,993 | -82.9% |
| Total equity and liabilities | 10/49 | €503,992 | €437,201 | -€66,791 | -13.3% |
| Equity | 10/15 | €125,339 | €79,746 | -€45,593 | -36.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,739 | €106,739 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,600 | €7,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,600 | €7,600 | = | 0.0% |
| Distributable reserves | 133 | €99,139 | €99,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€45,593 | -€45,593 | |
| Amounts payable | 17/49 | €378,653 | €357,455 | -€21,198 | -5.6% |
| Amounts payable after more than one year | 17 | €111,867 | €94,645 | -€17,222 | -15.4% |
| Financial debts | 170/4 | €111,867 | €94,645 | -€17,222 | -15.4% |
| Amounts payable within one year | 42/48 | €255,744 | €251,310 | -€4,434 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €16,883 | €18,642 | +€1,759 | +10.4% |
| Trade debts | 44 | €25,955 | €12,110 | -€13,845 | -53.3% |
| Suppliers | 440/4 | €25,955 | €12,110 | -€13,845 | -53.3% |
| Taxes, remuneration and social security | 45 | €13,320 | €2,554 | -€10,766 | -80.8% |
| Taxes | 450/3 | €13,320 | €2,554 | -€10,766 | -80.8% |
| Other amounts payable | 47/48 | €199,586 | €218,004 | +€18,418 | +9.2% |
| Accrued charges and deferred income | 492/3 | €11,042 | €11,500 | +€458 | +4.2% |
| Non-recurring operating income | 76A | - | €44,500 | +€44,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,776 | €7,781 | +€1,005 | +14.8% |
| Other operating charges | 640/8 | €5,824 | €3,617 | -€2,207 | -37.9% |
| Gross operating margin | 9900 | €33,421 | -€27,713 | -€61,134 | |
| Operating profit (loss) | 9901 | €20,821 | -€39,110 | -€59,931 | |
| Financial charges | 65/66B | €4,735 | €5,895 | +€1,160 | +24.5% |
| Recurring financial charges | 65 | €4,735 | €5,895 | +€1,160 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €16,086 | -€45,005 | -€61,091 | |
| Income taxes | 67/77 | €4,596 | €588 | -€4,008 | -87.2% |
| Profit (loss) for the period | 9904 | €11,490 | -€45,593 | -€57,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,490 | -€45,593 | -€57,083 |
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 13 October 2026 via checked.be.