ELEANA: 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.
ELEANA
Largest movements
- Tangible fixed assets -€6,154
down €6,154 (-17.0%), from €36,227 to €30,073
of which Land and buildings: -€3,539
- Cash -€3,581
down €3,581 (-40.7%), from €8,791 to €5,210
mainly Net result for the year (-€15,290) and Receivables within one year (-€1,563)
- Receivables within one year +€1,563
up €1,563 (+18.8%), from €8,327 to €9,890
- Deferred charges and accrued income -€600
down €600 (-24.7%), from €2,429 to €1,829
- Profit (loss) carried forward -€15,290
down €15,290 (-27.0%), from -€56,725 to -€72,015
- Current portion of long-term debt +€3,146
new in 2025: €3,146
- Other debts +€2,255
up €2,255 (+3.6%), from €63,099 to €65,354
- Tax, wage and social debts +€1,455
up €1,455 (+10.0%), from €14,605 to €16,060
of which Remuneration and social security: +€896
- Gross operating margin -€8,533
down €8,533 (-14.7%), from €57,880 to €49,347
- Staff costs -€6,515
down €6,515 (-10.4%), from €62,710 to €56,195
- Financial charges +€880
up €880 (+138%), from €636 to €1,516
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 | €56,692 | €47,739 | -€8,953 | -15.8% |
| Fixed assets | 21/28 | €36,752 | €30,598 | -€6,154 | -16.7% |
| Tangible fixed assets | 22/27 | €36,227 | €30,073 | -€6,154 | -17.0% |
| Land and buildings | 22 | €33,326 | €29,787 | -€3,539 | -10.6% |
| Plant, machinery and equipment | 23 | €2,026 | €286 | -€1,740 | -85.9% |
| Furniture and vehicles | 24 | €875 | - | -€875 | |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €19,940 | €17,141 | -€2,799 | -14.0% |
| Stocks and contracts in progress | 3 | €393 | €212 | -€181 | -46.1% |
| Stocks | 30/36 | €393 | €212 | -€181 | -46.1% |
| Amounts receivable within one year | 40/41 | €8,327 | €9,890 | +€1,563 | +18.8% |
| Trade receivables | 40 | €8,327 | €9,890 | +€1,563 | +18.8% |
| Cash at bank and in hand | 54/58 | €8,791 | €5,210 | -€3,581 | -40.7% |
| Deferred charges and accrued income | 490/1 | €2,429 | €1,829 | -€600 | -24.7% |
| Total equity and liabilities | 10/49 | €56,692 | €47,739 | -€8,953 | -15.8% |
| Equity | 10/15 | -€31,725 | -€47,015 | -€15,290 | -48.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,725 | -€72,015 | -€15,290 | -27.0% |
| Amounts payable | 17/49 | €88,417 | €94,754 | +€6,337 | +7.2% |
| Amounts payable within one year | 42/48 | €88,417 | €94,754 | +€6,337 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,146 | +€3,146 | |
| Trade debts | 44 | €10,713 | €10,194 | -€519 | -4.8% |
| Suppliers | 440/4 | €10,713 | €10,194 | -€519 | -4.8% |
| Taxes, remuneration and social security | 45 | €14,605 | €16,060 | +€1,455 | +10.0% |
| Taxes | 450/3 | €3,222 | €3,781 | +€559 | +17.3% |
| Remuneration and social security | 454/9 | €11,383 | €12,279 | +€896 | +7.9% |
| Other amounts payable | 47/48 | €63,099 | €65,354 | +€2,255 | +3.6% |
| Remuneration, social security and pensions | 62 | €62,710 | €56,195 | -€6,515 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,384 | €6,154 | -€230 | -3.6% |
| Other operating charges | 640/8 | €768 | €781 | +€13 | +1.7% |
| Gross operating margin | 9900 | €57,880 | €49,347 | -€8,533 | -14.7% |
| Operating profit (loss) | 9901 | -€11,982 | -€13,783 | -€1,801 | -15.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €636 | €1,516 | +€880 | +138% |
| Recurring financial charges | 65 | €636 | €1,516 | +€880 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€12,618 | -€15,290 | -€2,672 | -21.2% |
| Profit (loss) for the period | 9904 | -€12,618 | -€15,290 | -€2,672 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,618 | -€15,290 | -€2,672 | -21.2% |
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 19 October 2026 via checked.be.