ELE Consult: what changed
Two fiscal 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.
ELE Consult
Largest movements
- Cash +€51,778
up €51,778 (+107.7%), from €48,081 to €99,859
mainly Net result for the year (+€22,525) and Trade debts (+€18,332)
- Receivables within one year -€8,758
down €8,758 (-46.5%), from €18,816 to €10,058
of which Trade receivables: -€8,572
- Profit (loss) carried forward +€22,525
up €22,525 (+45.3%), from €49,736 to €72,260
- Trade debts +€18,332
up €18,332 (+9661.0%), from €190 to €18,522
of which Bills of exchange payable: +€16,975
- Tax, wage and social debts +€1,279
up €1,279 (+9.5%), from €13,490 to €14,769
of which Remuneration and social security: +€2,264
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €68,415 | €111,375 | +€42,960 | +62.8% |
| Fixed assets | 21/28 | €1,519 | €1,459 | -€60 | -4.0% |
| Tangible fixed assets | 22/27 | €1,519 | €1,459 | -€60 | -4.0% |
| Furniture and vehicles | 24 | €1,519 | €1,459 | -€60 | -4.0% |
| Current assets | 29/58 | €66,897 | €109,917 | +€43,020 | +64.3% |
| Amounts receivable within one year | 40/41 | €18,816 | €10,058 | -€8,758 | -46.5% |
| Trade receivables | 40 | €15,204 | €6,632 | -€8,572 | -56.4% |
| Other amounts receivable | 41 | €3,612 | €3,426 | -€186 | -5.1% |
| Cash at bank and in hand | 54/58 | €48,081 | €99,859 | +€51,778 | +107.7% |
| Total equity and liabilities | 10/49 | €68,415 | €111,375 | +€42,960 | +62.8% |
| Equity | 10/15 | €54,736 | €77,260 | +€22,525 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,736 | €72,260 | +€22,525 | +45.3% |
| Amounts payable | 17/49 | €13,680 | €34,115 | +€20,435 | +149.4% |
| Amounts payable within one year | 42/48 | €13,680 | €33,290 | +€19,611 | +143.4% |
| Trade debts | 44 | €190 | €18,522 | +€18,332 | +9661.0% |
| Suppliers | 440/4 | - | €1,357 | +€1,357 | |
| Bills of exchange payable | 441 | €190 | €17,165 | +€16,975 | +8946.1% |
| Taxes, remuneration and social security | 45 | €13,490 | €14,769 | +€1,279 | +9.5% |
| Taxes | 450/3 | €13,490 | €12,505 | -€985 | -7.3% |
| Remuneration and social security | 454/9 | - | €2,264 | +€2,264 | |
| Accrued charges and deferred income | 492/3 | - | €825 | +€825 | |
| Remuneration, social security and pensions | 62 | €42,835 | €42,183 | -€651 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €555 | +€69 | +14.2% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €71,562 | €71,934 | +€372 | +0.5% |
| Operating profit (loss) | 9901 | €28,241 | €29,095 | +€854 | +3.0% |
| Financial income | 75/76B | €10 | €11 | +€0 | +2.3% |
| Recurring financial income | 75 | €10 | €11 | +€0 | +2.3% |
| Financial charges | 65/66B | €121 | €140 | +€19 | +15.5% |
| Recurring financial charges | 65 | €121 | €140 | +€19 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €28,130 | €28,966 | +€836 | +3.0% |
| Income taxes | 67/77 | €6,013 | €6,441 | +€429 | +7.1% |
| Profit (loss) for the period | 9904 | €22,118 | €22,525 | +€407 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,118 | €22,525 | +€407 | +1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.