ELEANIS: 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.
ELEANIS
Largest movements
- Cash +€27,074
up €27,074 (+51.6%), from €52,423 to €79,497
mainly Net result for the year (+€22,460) and Receivables within one year (+€6,630)
- Receivables within one year -€6,630
down €6,630 (-12.7%), from €52,392 to €45,762
of which Trade receivables: -€7,137
- Tangible fixed assets -€1,738
down €1,738 (-41.2%), from €4,223 to €2,485
of which Plant, machinery and equipment: -€997
- Reserves +€22,450
up €22,450 (+27.8%), from €80,650 to €103,100
- Trade debts -€4,599
down €4,599 (-58.5%), from €7,863 to €3,263
- Tax, wage and social debts +€1,736
up €1,736 (+8.9%), from €19,507 to €21,243
of which Remuneration and social security: +€3,218
- Gross operating margin +€568
up €568 (+1.6%), from €35,209 to €35,776
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 | €110,732 | €130,340 | +€19,608 | +17.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,223 | €2,485 | -€1,738 | -41.2% |
| Tangible fixed assets | 22/27 | €4,223 | €2,485 | -€1,738 | -41.2% |
| Plant, machinery and equipment | 23 | €1,924 | €928 | -€997 | -51.8% |
| Furniture and vehicles | 24 | €2,299 | €1,558 | -€741 | -32.2% |
| Current assets | 29/58 | €106,509 | €127,855 | +€21,346 | +20.0% |
| Amounts receivable within one year | 40/41 | €52,392 | €45,762 | -€6,630 | -12.7% |
| Trade receivables | 40 | €51,186 | €44,048 | -€7,137 | -13.9% |
| Other amounts receivable | 41 | €1,206 | €1,713 | +€507 | +42.0% |
| Cash at bank and in hand | 54/58 | €52,423 | €79,497 | +€27,074 | +51.6% |
| Deferred charges and accrued income | 490/1 | €1,694 | €2,597 | +€903 | +53.3% |
| Total equity and liabilities | 10/49 | €110,732 | €130,340 | +€19,608 | +17.7% |
| Equity | 10/15 | €83,335 | €105,795 | +€22,460 | +27.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,650 | €103,100 | +€22,450 | +27.8% |
| Distributable reserves | 133 | €80,650 | €103,100 | +€22,450 | +27.8% |
| Profit (loss) carried forward | 14 | €185 | €195 | +€10 | +5.4% |
| Amounts payable | 17/49 | €27,397 | €24,545 | -€2,852 | -10.4% |
| Amounts payable within one year | 42/48 | €27,369 | €24,506 | -€2,863 | -10.5% |
| Trade debts | 44 | €7,863 | €3,263 | -€4,599 | -58.5% |
| Suppliers | 440/4 | €7,863 | €3,263 | -€4,599 | -58.5% |
| Taxes, remuneration and social security | 45 | €19,507 | €21,243 | +€1,736 | +8.9% |
| Taxes | 450/3 | €19,507 | €18,025 | -€1,482 | -7.6% |
| Remuneration and social security | 454/9 | €0 | €3,218 | +€3,218 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €28 | €39 | +€11 | +41.1% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,738 | €1,738 | = | 0.0% |
| Other operating charges | 640/8 | €732 | €756 | +€25 | +3.3% |
| Gross operating margin | 9900 | €35,209 | €35,776 | +€568 | +1.6% |
| Operating profit (loss) | 9901 | €32,739 | €33,282 | +€543 | +1.7% |
| Financial income | 75/76B | €136 | €178 | +€42 | +31.2% |
| Recurring financial income | 75 | €136 | €178 | +€42 | +31.2% |
| Financial charges | 65/66B | €1,182 | €1,060 | -€122 | -10.3% |
| Recurring financial charges | 65 | €1,182 | €1,060 | -€122 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €31,693 | €32,400 | +€707 | +2.2% |
| Income taxes | 67/77 | €9,643 | €9,940 | +€297 | +3.1% |
| Profit (loss) for the period | 9904 | €22,050 | €22,460 | +€410 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,050 | €22,460 | +€410 | +1.9% |
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 16 October 2026 via checked.be.