ELEA HR: 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.
What changed
ELEA HR
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€95,155
2024 · €772,237-€677,082
Equity
€1.1m
2024 · €1.0m+€95,155
Cash
€61
2024 · €3,039-€2,978
Balance sheet total
€1.2m
2024 · €1.1m+€97,006
Largest movements
Assets
- Receivables within one year +€100,504
up €100,504 (+50.3%), from €199,877 to €300,381
Equity and liabilities
- Profit (loss) carried forward +€95,155
up €95,155 (+33.0%), from €288,222 to €383,378
- Tax, wage and social debts +€12,852
up €12,852 (+14.3%), from €89,605 to €102,456
Income statement
- Gross operating margin -€683,083
down €683,083 (-84.3%), from €809,943 to €126,860
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.
Result 2024
€772,237
Gross operating margin
-€683,083
Staff costs
-€560
Depreciation
-€481
Other operating charges
+€448
Financial income
+€4,522
Financial charges
+€238
Taxes
+€1,835
Result 2025
€95,155
raises the resultlowers the result
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.
From operations
+€4,708
Investment
-€7,686
Financing
€0
Cash 2024
€3,039
From operations (derived)
+€4,708
Net result for the year
+€95,155
Depreciation
+€8,206
Receivables within one year
-€100,504
Trade debts
-€11,001
Tax, wage and social debts
+€12,852
Investment (derived)
-€7,686
Current investments
-€7,686
Cash 2025
€61
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,105,105 | €1,202,111 | +€97,006 | +8.8% |
| Fixed assets | 21/28 | €731,916 | €723,710 | -€8,206 | -1.1% |
| Tangible fixed assets | 22/27 | €25,070 | €16,864 | -€8,206 | -32.7% |
| Plant, machinery and equipment | 23 | €11,127 | €6,672 | -€4,455 | -40.0% |
| Furniture and vehicles | 24 | €13,943 | €10,192 | -€3,751 | -26.9% |
| Financial fixed assets | 28 | €706,846 | €706,846 | = | 0.0% |
| Current assets | 29/58 | €373,189 | €478,400 | +€105,212 | +28.2% |
| Amounts receivable after more than one year | 29 | €145,000 | €145,000 | = | 0.0% |
| Other amounts receivable | 291 | €145,000 | €145,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €199,877 | €300,381 | +€100,504 | +50.3% |
| Other amounts receivable | 41 | €199,877 | €300,381 | +€100,504 | +50.3% |
| Current investments | 50/53 | €24,732 | €32,418 | +€7,686 | +31.1% |
| Cash at bank and in hand | 54/58 | €3,039 | €61 | -€2,978 | -98.0% |
| Deferred charges and accrued income | 490/1 | €540 | €540 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,105,105 | €1,202,111 | +€97,006 | +8.8% |
| Equity | 10/15 | €1,002,272 | €1,097,428 | +€95,155 | +9.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €689,050 | €689,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €678,550 | €678,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,222 | €383,378 | +€95,155 | +33.0% |
| Amounts payable | 17/49 | €102,833 | €104,683 | +€1,850 | +1.8% |
| Amounts payable within one year | 42/48 | €102,833 | €104,683 | +€1,850 | +1.8% |
| Trade debts | 44 | €13,228 | €2,227 | -€11,001 | -83.2% |
| Suppliers | 440/4 | €13,228 | €2,227 | -€11,001 | -83.2% |
| Taxes, remuneration and social security | 45 | €89,605 | €102,456 | +€12,852 | +14.3% |
| Taxes | 450/3 | €89,605 | €102,456 | +€12,852 | +14.3% |
| Non-recurring operating income | 76A | €674,846 | - | -€674,846 | |
| Remuneration, social security and pensions | 62 | €937 | €1,497 | +€560 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,725 | €8,206 | +€481 | +6.2% |
| Other operating charges | 640/8 | €848 | €400 | -€448 | -52.9% |
| Gross operating margin | 9900 | €809,943 | €126,860 | -€683,083 | -84.3% |
| Operating profit (loss) | 9901 | €800,433 | €116,757 | -€683,676 | -85.4% |
| Financial income | 75/76B | €12,432 | €16,954 | +€4,522 | +36.4% |
| Recurring financial income | 75 | €12,432 | €16,954 | +€4,522 | +36.4% |
| Financial charges | 65/66B | €447 | €209 | -€238 | -53.2% |
| Recurring financial charges | 65 | €447 | €209 | -€238 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €812,418 | €133,502 | -€678,917 | -83.6% |
| Income taxes | 67/77 | €40,181 | €38,346 | -€1,835 | -4.6% |
| Profit (loss) for the period | 9904 | €772,237 | €95,155 | -€677,082 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €772,237 | €95,155 | -€677,082 | -87.7% |
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 15 October 2026 via checked.be.