ELDO CONSULT: 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.
ELDO CONSULT
Largest movements
- Receivables within one year -€24,263
down €24,263 (-82.3%), from €29,485 to €5,221
of which Trade receivables: -€28,323
- Cash -€15,019
down €15,019 (-89.7%), from €16,752 to €1,733
mainly Trade debts (-€11,975) and Tax, wage and social debts (-€10,719)
- Tangible fixed assets +€3,733
up €3,733 (+264.8%), from €1,410 to €5,143
of which Other tangible fixed assets: +€4,180
- Trade debts -€11,975
down €11,975 (-42.6%), from €28,097 to €16,122
- Tax, wage and social debts -€10,719
down €10,719 (-50.6%), from €21,172 to €10,454
of which Remuneration and social security: -€8,801
- Debts after one year -€8,444
down €8,444 (-38.1%), from €22,166 to €13,722
- Current portion of long-term debt -€5,547
down €5,547 (-39.6%), from €13,991 to €8,444
- Gross operating margin -€26,562
down €26,562 (-81.6%), from €32,551 to €5,989
- Taxes -€8,405
down €8,405 (-81.5%), from €10,314 to €1,909
- Financial income +€364
up €364 (+10506.1%), from €3 to €367
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.
Cash bridge derived
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 | €244,934 | €209,221 | -€35,712 | -14.6% |
| Fixed assets | 21/28 | €197,660 | €201,393 | +€3,733 | +1.9% |
| Tangible fixed assets | 22/27 | €1,410 | €5,143 | +€3,733 | +264.8% |
| Furniture and vehicles | 24 | €885 | €438 | -€447 | -50.5% |
| Other tangible fixed assets | 26 | €525 | €4,705 | +€4,180 | +796.2% |
| Financial fixed assets | 28 | €196,250 | €196,250 | = | 0.0% |
| Current assets | 29/58 | €47,274 | €7,828 | -€39,446 | -83.4% |
| Amounts receivable within one year | 40/41 | €29,485 | €5,221 | -€24,263 | -82.3% |
| Trade receivables | 40 | €28,989 | €667 | -€28,323 | -97.7% |
| Other amounts receivable | 41 | €495 | €4,554 | +€4,059 | +819.5% |
| Cash at bank and in hand | 54/58 | €16,752 | €1,733 | -€15,019 | -89.7% |
| Deferred charges and accrued income | 490/1 | €1,037 | €874 | -€164 | -15.8% |
| Total equity and liabilities | 10/49 | €244,934 | €209,221 | -€35,712 | -14.6% |
| Equity | 10/15 | €152,241 | €153,637 | +€1,396 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €146,041 | €147,437 | +€1,396 | +1.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €8,139 | €8,139 | = | 0.0% |
| Distributable reserves | 133 | €136,042 | €139,298 | +€3,256 | +2.4% |
| Amounts payable | 17/49 | €92,693 | €55,584 | -€37,109 | -40.0% |
| Amounts payable after more than one year | 17 | €22,166 | €13,722 | -€8,444 | -38.1% |
| Financial debts | 170/4 | €22,166 | €13,722 | -€8,444 | -38.1% |
| Amounts payable within one year | 42/48 | €69,444 | €41,111 | -€28,334 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €13,991 | €8,444 | -€5,547 | -39.6% |
| Trade debts | 44 | €28,097 | €16,122 | -€11,975 | -42.6% |
| Suppliers | 440/4 | €28,097 | €16,122 | -€11,975 | -42.6% |
| Taxes, remuneration and social security | 45 | €21,172 | €10,454 | -€10,719 | -50.6% |
| Taxes | 450/3 | €12,372 | €10,454 | -€1,918 | -15.5% |
| Remuneration and social security | 454/9 | €8,801 | - | -€8,801 | |
| Other amounts payable | 47/48 | €6,185 | €6,091 | -€94 | -1.5% |
| Accrued charges and deferred income | 492/3 | €1,082 | €751 | -€331 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €778 | -€145 | -15.7% |
| Other operating charges | 640/8 | €777 | €932 | +€155 | +19.9% |
| Gross operating margin | 9900 | €32,551 | €5,989 | -€26,562 | -81.6% |
| Operating profit (loss) | 9901 | €30,851 | €4,279 | -€26,572 | -86.1% |
| Financial income | 75/76B | €3 | €367 | +€364 | +10506.1% |
| Recurring financial income | 75 | €3 | €367 | +€364 | +10506.1% |
| Financial charges | 65/66B | €1,301 | €1,341 | +€40 | +3.0% |
| Recurring financial charges | 65 | €1,301 | €1,341 | +€40 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €29,553 | €3,305 | -€26,248 | -88.8% |
| Income taxes | 67/77 | €10,314 | €1,909 | -€8,405 | -81.5% |
| Profit (loss) for the period | 9904 | €19,239 | €1,396 | -€17,842 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,239 | €1,396 | -€17,842 | -92.7% |
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 11 October 2026 via checked.be.