Eldina: what changed
What changed
Eldina
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€22,890
2024 · €48,005-€25,116
Equity
€25,390
2024 · €72,956-€47,566
Cash
€77,558
2024 · €77,174+€384
Balance sheet total
€102,343
2024 · €98,753+€3,589
Largest movements
Assets
- Receivables within one year +€4,002
up €4,002 (+94.5%), from €4,235 to €8,237
of which Other amounts receivable: +€3,527
Equity and liabilities
- Other debts +€60,340
up €60,340 (+12,628%), from €478 to €60,818
- Profit (loss) carried forward -€47,566
down €47,566 (-67.5%), from €70,456 to €22,890
- Tax, wage and social debts -€4,790
down €4,790 (-24.7%), from €19,369 to €14,578
- Trade debts -€3,768
down €3,768 (-70.8%), from €5,325 to €1,557
Income statement
- Gross operating margin -€32,413
down €32,413 (-49.1%), from €66,031 to €33,618
- Taxes -€6,446
down €6,446 (-49.3%), from €13,063 to €6,617
- Financial charges -€808
down €808 (-62.1%), from €1,301 to €494
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,005
Gross operating margin
-€32,413
Depreciation
-€272
Other operating charges
-€55
Financial income
+€370
Financial charges
+€808
Taxes
+€6,446
Result 2025
€22,890
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€73,789
Investment
-€2,949
Financing
-€70,456
Cash 2024
€77,174
From operations (derived)
+€73,789
Net result for the year
+€22,890
Depreciation
+€3,794
Receivables within one year
-€4,002
Deferred charges and accrued income
-€48
Trade debts
-€3,768
Tax, wage and social debts
-€4,790
Other debts
+€60,340
Accrued charges and deferred income
-€627
Investment (derived)
-€2,949
Investment in fixed assets (net)
-€2,949
Financing
-€70,456
Contributions, distributions and other
-€70,456
Cash 2025
€77,558
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,753 | €102,343 | +€3,589 | +3.6% |
| Fixed assets | 21/28 | €16,426 | €15,581 | -€845 | -5.1% |
| Tangible fixed assets | 22/27 | €16,426 | €15,581 | -€845 | -5.1% |
| Plant, machinery and equipment | 23 | - | €1,819 | +€1,819 | |
| Furniture and vehicles | 24 | €2,858 | €1,920 | -€937 | -32.8% |
| Other tangible fixed assets | 26 | €13,569 | €11,842 | -€1,727 | -12.7% |
| Current assets | 29/58 | €82,327 | €86,761 | +€4,434 | +5.4% |
| Amounts receivable within one year | 40/41 | €4,235 | €8,237 | +€4,002 | +94.5% |
| Trade receivables | 40 | €4,235 | €4,710 | +€475 | +11.2% |
| Other amounts receivable | 41 | - | €3,527 | +€3,527 | |
| Cash at bank and in hand | 54/58 | €77,174 | €77,558 | +€384 | +0.5% |
| Deferred charges and accrued income | 490/1 | €917 | €966 | +€48 | +5.2% |
| Total equity and liabilities | 10/49 | €98,753 | €102,343 | +€3,589 | +3.6% |
| Equity | 10/15 | €72,956 | €25,390 | -€47,566 | -65.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,456 | €22,890 | -€47,566 | -67.5% |
| Amounts payable | 17/49 | €25,798 | €76,953 | +€51,155 | +198% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,171 | €76,953 | +€51,782 | +206% |
| Trade debts | 44 | €5,325 | €1,557 | -€3,768 | -70.8% |
| Suppliers | 440/4 | €5,325 | €1,557 | -€3,768 | -70.8% |
| Taxes, remuneration and social security | 45 | €19,369 | €14,578 | -€4,790 | -24.7% |
| Taxes | 450/3 | €19,369 | €14,578 | -€4,790 | -24.7% |
| Other amounts payable | 47/48 | €478 | €60,818 | +€60,340 | +12,628% |
| Accrued charges and deferred income | 492/3 | €627 | €0 | -€627 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,523 | €3,794 | +€272 | +7.7% |
| Other operating charges | 640/8 | €249 | €305 | +€55 | +22.2% |
| Gross operating margin | 9900 | €66,031 | €33,618 | -€32,413 | -49.1% |
| Operating profit (loss) | 9901 | €62,259 | €29,519 | -€32,740 | -52.6% |
| Financial income | 75/76B | €111 | €481 | +€370 | +334% |
| Recurring financial income | 75 | €111 | €481 | +€370 | +334% |
| Financial charges | 65/66B | €1,301 | €494 | -€808 | -62.1% |
| Recurring financial charges | 65 | €1,301 | €494 | -€808 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €61,068 | €29,506 | -€31,562 | -51.7% |
| Income taxes | 67/77 | €13,063 | €6,617 | -€6,446 | -49.3% |
| Profit (loss) for the period | 9904 | €48,005 | €22,890 | -€25,116 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,005 | €22,890 | -€25,116 | -52.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.