ELEA Law: 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 Law
Largest movements
- Cash +€8,984
up €8,984 (+15.8%), from €57,039 to €66,023
mainly Other debts (+€51,000) and Tax, wage and social debts (+€9,533)
- Profit (loss) carried forward -€51,518
down €51,518 (-94.7%), from €54,402 to €2,884
- Other debts +€51,000
up €51,000 (+15,011%), from €340 to €51,340
- Tax, wage and social debts +€9,533
up €9,533 (+718%), from €1,328 to €10,861
- Gross operating margin +€546
up €546 (+5.1%), from €10,788 to €11,334
- Other operating charges +€336
up €336 (+205%), from €164 to €500
- Taxes +€166
up €166 (+7.6%), from €2,186 to €2,352
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 | €59,278 | €68,262 | +€8,984 | +15.2% |
| Current assets | 29/58 | €59,278 | €68,262 | +€8,984 | +15.2% |
| Amounts receivable within one year | 40/41 | €2,239 | €2,239 | = | 0.0% |
| Trade receivables | 40 | €2,239 | €2,239 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,039 | €66,023 | +€8,984 | +15.8% |
| Total equity and liabilities | 10/49 | €59,278 | €68,262 | +€8,984 | +15.2% |
| Equity | 10/15 | €57,402 | €5,884 | -€51,518 | -89.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,402 | €2,884 | -€51,518 | -94.7% |
| Amounts payable | 17/49 | €1,877 | €62,378 | +€60,502 | +3,224% |
| Amounts payable within one year | 42/48 | €1,877 | €62,378 | +€60,502 | +3,224% |
| Trade debts | 44 | €209 | €178 | -€31 | -14.8% |
| Suppliers | 440/4 | €209 | €178 | -€31 | -14.8% |
| Taxes, remuneration and social security | 45 | €1,328 | €10,861 | +€9,533 | +718% |
| Taxes | 450/3 | €1,328 | €10,861 | +€9,533 | +718% |
| Other amounts payable | 47/48 | €340 | €51,340 | +€51,000 | +15,011% |
| Other operating charges | 640/8 | €164 | €500 | +€336 | +205% |
| Gross operating margin | 9900 | €10,788 | €11,334 | +€546 | +5.1% |
| Operating profit (loss) | 9901 | €10,624 | €10,834 | +€210 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,624 | €10,834 | +€210 | +2.0% |
| Income taxes | 67/77 | €2,186 | €2,352 | +€166 | +7.6% |
| Profit (loss) for the period | 9904 | €8,438 | €8,482 | +€44 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,438 | €8,482 | +€44 | +0.5% |
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 31 October 2026 via checked.be.