ELEAN HOLDING: what changed
What changed
ELEAN HOLDING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€886,299
2024 · €815,347+€70,952
Equity
€4.4m
2024 · €3.6m+€814,922
Cash
€276,463
2024 · €824,535-€548,072
Balance sheet total
€6.8m
2024 · €4.6m+€2.1m
Largest movements
Assets
- Tangible fixed assets +€2.0m
up €2.0m (+151%), from €1.3m to €3.3m
of which Land and buildings: +€2.0m
- Receivables within one year +€692,814
up €692,814 (+65.5%), from €1.1m to €1.8m
of which Other amounts receivable: +€678,715
- Cash -€548,072
down €548,072 (-66.5%), from €824,535 to €276,463
mainly Investment in fixed assets (net) (-€2.3m) and Receivables within one year (-€692,814)
Equity and liabilities
- Short-term financial debts +€900,000
new in 2025: €900,000
- Reserves +€814,922
up €814,922 (+23.0%), from €3.5m to €4.4m
of which Distributable reserves: +€814,922
- Debts after one year +€472,780
up €472,780 (+91.0%), from €519,470 to €992,250
- Current portion of long-term debt -€95,995
down €95,995 (-42.5%), from €225,761 to €129,765
Income statement
- Financial income +€381,064
up €381,064 (+52.6%), from €724,492 to €1.1m
- Depreciation +€252,388
up €252,388 (+568%), from €44,418 to €296,806
- Gross operating margin -€246,265
down €246,265 (-48.7%), from €506,125 to €259,860
- Provisions -€226,000
down €226,000 (-100%), from €226,000 to €0
- Other operating charges +€43,046
up €43,046 (+621%), from €6,931 to €49,978
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€815,347
Gross operating margin
-€246,265
Staff costs
-€379
Depreciation
-€252,388
Provisions
+€226,000
Other operating charges
-€43,046
Financial income
+€381,064
Financial charges
-€12,570
Taxes
+€18,537
Result 2025
€886,299
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€509,396
Investment
-€2.3m
Financing
+€1.2m
Cash 2024
€824,535
From operations (derived)
+€509,396
Net result for the year
+€886,299
Depreciation
+€296,806
Receivables within one year
-€692,814
Deferred charges and accrued income
-€26,797
Trade debts
-€20,600
Tax, wage and social debts
+€56,503
Other debts
+€10,000
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
+€1.2m
Debts after one year
+€472,780
Current portion of long-term debt
-€95,995
Short-term financial debts
+€900,000
Contributions, distributions and other
-€71,377
Cash 2025
€276,463
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,649,597 | €6,787,206 | +€2.1m | +46.0% |
| Fixed assets | 21/28 | €1,765,454 | €3,731,523 | +€2.0m | +111% |
| Tangible fixed assets | 22/27 | €1,300,454 | €3,266,523 | +€2.0m | +151% |
| Land and buildings | 22 | €1,291,084 | €3,248,299 | +€2.0m | +152% |
| Plant, machinery and equipment | 23 | €2,149 | €4,019 | +€1,870 | +87.1% |
| Furniture and vehicles | 24 | €7,222 | €14,206 | +€6,984 | +96.7% |
| Financial fixed assets | 28 | €465,000 | €465,000 | = | 0.0% |
| Current assets | 29/58 | €2,884,143 | €3,055,682 | +€171,540 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,058,461 | €1,751,276 | +€692,814 | +65.5% |
| Trade receivables | 40 | €44,224 | €58,323 | +€14,099 | +31.9% |
| Other amounts receivable | 41 | €1,014,238 | €1,692,953 | +€678,715 | +66.9% |
| Current investments | 50/53 | €1,000,000 | €1,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €824,535 | €276,463 | -€548,072 | -66.5% |
| Deferred charges and accrued income | 490/1 | €1,146 | €27,943 | +€26,797 | +2,338% |
| Total equity and liabilities | 10/49 | €4,649,597 | €6,787,206 | +€2.1m | +46.0% |
| Equity | 10/15 | €3,568,718 | €4,383,640 | +€814,922 | +22.8% |
| Contributions | 10/11 | €24,467 | €24,467 | = | 0.0% |
| Reserves | 13 | €3,544,251 | €4,359,172 | +€814,922 | +23.0% |
| Non-distributable reserves | 130/1 | €3,340 | €3,340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,340 | €3,340 | = | 0.0% |
| Distributable reserves | 133 | €3,540,910 | €4,355,832 | +€814,922 | +23.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €226,000 | €226,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €226,000 | €226,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €226,000 | €226,000 | = | 0.0% |
| Amounts payable | 17/49 | €854,879 | €2,177,566 | +€1.3m | +155% |
| Amounts payable after more than one year | 17 | €519,470 | €992,250 | +€472,780 | +91.0% |
| Financial debts | 170/4 | €519,470 | €992,250 | +€472,780 | +91.0% |
| Amounts payable within one year | 42/48 | €335,409 | €1,185,316 | +€849,907 | +253% |
| Current portion of amounts payable after more than one year | 42 | €225,761 | €129,765 | -€95,995 | -42.5% |
| Financial debts | 43 | - | €900,000 | +€900,000 | |
| Credit institutions | 430/8 | - | €900,000 | +€900,000 | |
| Trade debts | 44 | €68,977 | €48,377 | -€20,600 | -29.9% |
| Suppliers | 440/4 | €68,977 | €48,377 | -€20,600 | -29.9% |
| Taxes, remuneration and social security | 45 | €40,672 | €97,174 | +€56,503 | +139% |
| Taxes | 450/3 | €39,901 | €97,079 | +€57,179 | +143% |
| Remuneration and social security | 454/9 | €771 | €95 | -€676 | -87.7% |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Non-recurring operating income | 76A | €84,630 | €0 | -€84,630 | -100% |
| Remuneration, social security and pensions | 62 | €4,535 | €4,914 | +€379 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,418 | €296,806 | +€252,388 | +568% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €226,000 | €0 | -€226,000 | -100% |
| Other operating charges | 640/8 | €6,931 | €49,978 | +€43,046 | +621% |
| Gross operating margin | 9900 | €506,125 | €259,860 | -€246,265 | -48.7% |
| Operating profit (loss) | 9901 | €224,240 | -€91,839 | -€316,079 | |
| Financial income | 75/76B | €724,492 | €1,105,556 | +€381,064 | +52.6% |
| Recurring financial income | 75 | €724,492 | €1,105,556 | +€381,064 | +52.6% |
| Financial charges | 65/66B | €30,232 | €42,802 | +€12,570 | +41.6% |
| Recurring financial charges | 65 | €30,232 | €42,802 | +€12,570 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €918,500 | €970,915 | +€52,415 | +5.7% |
| Income taxes | 67/77 | €103,153 | €84,616 | -€18,537 | -18.0% |
| Profit (loss) for the period | 9904 | €815,347 | €886,299 | +€70,952 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €815,347 | €886,299 | +€70,952 | +8.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.