ELEANTIS: what changed
Two fiscal 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.
ELEANTIS
Largest movements
- Receivables within one year -€134,855
down €134,855 (-19.1%), from €705,226 to €570,371
of which Trade receivables: -€121,586
- Cash +€20,021
up €20,021 (+17.5%), from €114,600 to €134,621
mainly Net result for the year (+€147,161) and Receivables within one year (+€134,855)
- Tangible fixed assets +€15,999
up €15,999 (+29.1%), from €54,940 to €70,939
of which Furniture and vehicles: +€12,309
- Other debts -€100,000
down €100,000 (-43.5%), from €230,000 to €130,000
- Advances received -€36,607
down €36,607 (-27.1%), from €135,137 to €98,530
- Tax, wage and social debts +€29,444
up €29,444 (+28.4%), from €103,638 to €133,082
of which Remuneration and social security: +€45,406
- Profit (loss) carried forward +€17,161
up €17,161 (+26.6%), from €64,605 to €81,766
- Staff costs +€157,623
up €157,623 (+26.4%), from €597,276 to €754,899
- Taxes -€35,952
down €35,952 (-40.9%), from €87,952 to €52,000
- Gross operating margin +€18,289
up €18,289 (+1.9%), from €957,837 to €976,126
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.
Cash bridge derived
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 | €980,973 | €896,692 | -€84,281 | -8.6% |
| Fixed assets | 21/28 | €54,940 | €78,047 | +€23,107 | +42.1% |
| Intangible fixed assets | 21 | - | €7,108 | +€7,108 | |
| Tangible fixed assets | 22/27 | €54,940 | €70,939 | +€15,999 | +29.1% |
| Land and buildings | 22 | €30,312 | €26,939 | -€3,373 | -11.1% |
| Plant, machinery and equipment | 23 | €13,220 | €20,284 | +€7,063 | +53.4% |
| Furniture and vehicles | 24 | €11,407 | €23,717 | +€12,309 | +107.9% |
| Current assets | 29/58 | €926,033 | €818,645 | -€107,388 | -11.6% |
| Stocks and contracts in progress | 3 | €106,208 | €108,858 | +€2,650 | +2.5% |
| Stocks | 30/36 | €106,208 | €108,858 | +€2,650 | +2.5% |
| Amounts receivable within one year | 40/41 | €705,226 | €570,371 | -€134,855 | -19.1% |
| Trade receivables | 40 | €580,957 | €459,371 | -€121,586 | -20.9% |
| Other amounts receivable | 41 | €124,269 | €111,000 | -€13,269 | -10.7% |
| Cash at bank and in hand | 54/58 | €114,600 | €134,621 | +€20,021 | +17.5% |
| Deferred charges and accrued income | 490/1 | - | €4,795 | +€4,795 | |
| Total equity and liabilities | 10/49 | €980,973 | €896,692 | -€84,281 | -8.6% |
| Equity | 10/15 | €231,858 | €249,020 | +€17,161 | +7.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €42,253 | €42,253 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,753 | €29,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,605 | €81,766 | +€17,161 | +26.6% |
| Amounts payable | 17/49 | €749,115 | €647,672 | -€101,443 | -13.5% |
| Amounts payable within one year | 42/48 | €734,606 | €627,971 | -€106,635 | -14.5% |
| Trade debts | 44 | €265,831 | €266,359 | +€527 | +0.2% |
| Suppliers | 440/4 | €265,831 | €266,359 | +€527 | +0.2% |
| Advances received on contracts in progress | 46 | €135,137 | €98,530 | -€36,607 | -27.1% |
| Taxes, remuneration and social security | 45 | €103,638 | €133,082 | +€29,444 | +28.4% |
| Taxes | 450/3 | €18,589 | €2,627 | -€15,962 | -85.9% |
| Remuneration and social security | 454/9 | €85,049 | €130,455 | +€45,406 | +53.4% |
| Other amounts payable | 47/48 | €230,000 | €130,000 | -€100,000 | -43.5% |
| Accrued charges and deferred income | 492/3 | €14,509 | €19,701 | +€5,192 | +35.8% |
| Remuneration, social security and pensions | 62 | €597,276 | €754,899 | +€157,623 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,307 | €20,322 | +€5,015 | +32.8% |
| Other operating charges | 640/8 | €7,264 | €7,576 | +€312 | +4.3% |
| Gross operating margin | 9900 | €957,837 | €976,126 | +€18,289 | +1.9% |
| Operating profit (loss) | 9901 | €337,989 | €193,329 | -€144,661 | -42.8% |
| Financial income | 75/76B | €4,791 | €9,350 | +€4,559 | +95.1% |
| Recurring financial income | 75 | €4,791 | €9,350 | +€4,559 | +95.1% |
| Financial charges | 65/66B | €1,436 | €3,518 | +€2,082 | +145.0% |
| Recurring financial charges | 65 | €1,436 | €3,518 | +€2,082 | +145.0% |
| Profit (loss) for the period before taxes | 9903 | €341,345 | €199,161 | -€142,183 | -41.7% |
| Income taxes | 67/77 | €87,952 | €52,000 | -€35,952 | -40.9% |
| Profit (loss) for the period | 9904 | €253,392 | €147,161 | -€106,231 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €253,392 | €147,161 | -€106,231 | -41.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.