ELEA conseil & formation: 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.
ELEA conseil & formation
Largest movements
- Cash +€54,261
up €54,261 (+459%), from €11,813 to €66,073
mainly Depreciation (+€131,126) and Net result for the year (+€103,549)
- Tangible fixed assets -€41,115
down €41,115 (-10.7%), from €385,457 to €344,343
of which Furniture and vehicles: -€24,375
- Receivables within one year +€20,054
up €20,054 (+34.4%), from €58,212 to €78,266
of which Trade receivables: +€18,326
- Reserves +€52,100
up €52,100 (+21.4%), from €243,160 to €295,260
of which Distributable reserves: +€52,100
- Debts after one year -€32,058
down €32,058 (-14.4%), from €223,096 to €191,038
- Trade debts +€13,509
up €13,509 (+44.8%), from €30,176 to €43,685
- Tax, wage and social debts +€11,852
up €11,852 (+84.6%), from €14,007 to €25,858
of which Taxes: +€13,727
- Current portion of long-term debt -€9,459
down €9,459 (-22.8%), from €41,517 to €32,058
- Gross operating margin +€93,614
up €93,614 (+54.5%), from €171,794 to €265,408
- Turnover +€62,758
up €62,758 (+18.2%), from €343,946 to €406,704
- Purchases and services -€26,402
down €26,402 (-13.9%), from €189,498 to €163,096
- Taxes +€25,848
up €25,848, from -€1,816 to €24,032
- Depreciation -€5,425
down €5,425 (-4.0%), from €136,551 to €131,126
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 | €628,515 | €662,222 | +€33,707 | +5.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €556,448 | €514,486 | -€41,962 | -7.5% |
| Intangible fixed assets | 21 | €170,991 | €170,143 | -€848 | -0.5% |
| Tangible fixed assets | 22/27 | €385,457 | €344,343 | -€41,115 | -10.7% |
| Land and buildings | 22 | €351,591 | €335,314 | -€16,277 | -4.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €33,403 | €9,028 | -€24,375 | -73.0% |
| Other tangible fixed assets | 26 | €463 | €0 | -€463 | -100% |
| Current assets | 29/58 | €72,066 | €147,736 | +€75,670 | +105% |
| Amounts receivable within one year | 40/41 | €58,212 | €78,266 | +€20,054 | +34.4% |
| Trade receivables | 40 | €57,845 | €76,171 | +€18,326 | +31.7% |
| Other amounts receivable | 41 | €367 | €2,095 | +€1,728 | +471% |
| Cash at bank and in hand | 54/58 | €11,813 | €66,073 | +€54,261 | +459% |
| Deferred charges and accrued income | 490/1 | €2,042 | €3,397 | +€1,355 | +66.4% |
| Total equity and liabilities | 10/49 | €628,515 | €662,222 | +€33,707 | +5.4% |
| Equity | 10/15 | €264,877 | €320,526 | +€55,649 | +21.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €243,160 | €295,260 | +€52,100 | +21.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €241,300 | €293,400 | +€52,100 | +21.6% |
| Profit (loss) carried forward | 14 | €9,317 | €12,866 | +€3,549 | +38.1% |
| Amounts payable | 17/49 | €363,638 | €341,696 | -€21,942 | -6.0% |
| Amounts payable after more than one year | 17 | €223,096 | €191,038 | -€32,058 | -14.4% |
| Financial debts | 170/4 | €223,096 | €191,038 | -€32,058 | -14.4% |
| Amounts payable within one year | 42/48 | €140,255 | €150,372 | +€10,117 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €41,517 | €32,058 | -€9,459 | -22.8% |
| Financial debts | 43 | €1,267 | €870 | -€397 | -31.3% |
| Credit institutions | 430/8 | €1,267 | €870 | -€397 | -31.3% |
| Trade debts | 44 | €30,176 | €43,685 | +€13,509 | +44.8% |
| Suppliers | 440/4 | €30,176 | €43,685 | +€13,509 | +44.8% |
| Taxes, remuneration and social security | 45 | €14,007 | €25,858 | +€11,852 | +84.6% |
| Taxes | 450/3 | €12,132 | €25,858 | +€13,727 | +113% |
| Remuneration and social security | 454/9 | €1,875 | €0 | -€1,875 | -100% |
| Other amounts payable | 47/48 | €53,288 | €47,900 | -€5,388 | -10.1% |
| Accrued charges and deferred income | 492/3 | €287 | €286 | -€1 | -0.4% |
| Turnover | 70 | €343,946 | €406,704 | +€62,758 | +18.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €189,498 | €163,096 | -€26,402 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,551 | €131,126 | -€5,425 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,700 | -€2,700 | -€5,400 | |
| Other operating charges | 640/8 | €4,213 | €4,375 | +€161 | +3.8% |
| Gross operating margin | 9900 | €171,794 | €265,408 | +€93,614 | +54.5% |
| Operating profit (loss) | 9901 | €28,330 | €132,608 | +€104,278 | +368% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €5,793 | €5,026 | -€767 | -13.2% |
| Recurring financial charges | 65 | €5,793 | €5,026 | -€767 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €22,538 | €127,581 | +€105,043 | +466% |
| Income taxes | 67/77 | -€1,816 | €24,032 | +€25,848 | |
| Profit (loss) for the period | 9904 | €24,354 | €103,549 | +€79,195 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €24,354 | €103,549 | +€79,195 | +325% |
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 25 October 2026 via checked.be.