ELega: 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.
ELega
Largest movements
- Current investments +€13,250
up €13,250 (+44.2%), from €30,000 to €43,250
- Receivables within one year -€4,476
down €4,476 (-99.6%), from €4,495 to €19
of which Other amounts receivable: -€2,255
- Cash +€954
up €954 (+3.7%), from €26,077 to €27,031
mainly Net result for the year (+€27,352) and Receivables within one year (+€4,476)
- Reserves +€27,352
new in 2025: €27,352
- Other debts -€21,566
down €21,566 (-100.0%), from €21,574 to €9
- Trade debts +€3,225
up €3,225 (+267.9%), from €1,204 to €4,429
- Tax, wage and social debts +€1,187
up €1,187 (+22.2%), from €5,340 to €6,527
- Taxes +€3,607
up €3,607 (+46.7%), from €7,726 to €11,333
- Gross operating margin +€2,259
up €2,259 (+6.1%), from €37,181 to €39,440
- Financial income +€633
up €633 (+253312.0%), from €0 to €634
- Financial charges +€446
up €446 (+1123.6%), from €40 to €485
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 | €63,470 | €73,935 | +€10,466 | +16.5% |
| Fixed assets | 21/28 | €2,898 | €3,636 | +€738 | +25.5% |
| Tangible fixed assets | 22/27 | €2,898 | €3,636 | +€738 | +25.5% |
| Plant, machinery and equipment | 23 | - | €1,462 | +€1,462 | |
| Furniture and vehicles | 24 | €2,898 | €2,173 | -€724 | -25.0% |
| Current assets | 29/58 | €60,572 | €70,300 | +€9,728 | +16.1% |
| Amounts receivable within one year | 40/41 | €4,495 | €19 | -€4,476 | -99.6% |
| Trade receivables | 40 | €2,221 | - | -€2,221 | |
| Other amounts receivable | 41 | €2,274 | €19 | -€2,255 | -99.2% |
| Current investments | 50/53 | €30,000 | €43,250 | +€13,250 | +44.2% |
| Cash at bank and in hand | 54/58 | €26,077 | €27,031 | +€954 | +3.7% |
| Total equity and liabilities | 10/49 | €63,470 | €73,935 | +€10,466 | +16.5% |
| Equity | 10/15 | €35,351 | €62,703 | +€27,352 | +77.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €27,352 | +€27,352 | |
| Distributable reserves | 133 | - | €27,352 | +€27,352 | |
| Profit (loss) carried forward | 14 | €33,351 | €33,351 | = | 0.0% |
| Amounts payable | 17/49 | €28,118 | €11,232 | -€16,886 | -60.1% |
| Amounts payable within one year | 42/48 | €28,118 | €10,964 | -€17,154 | -61.0% |
| Trade debts | 44 | €1,204 | €4,429 | +€3,225 | +267.9% |
| Suppliers | 440/4 | €1,204 | €4,429 | +€3,225 | +267.9% |
| Taxes, remuneration and social security | 45 | €5,340 | €6,527 | +€1,187 | +22.2% |
| Taxes | 450/3 | €5,340 | €6,527 | +€1,187 | +22.2% |
| Other amounts payable | 47/48 | €21,574 | €9 | -€21,566 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €766 | +€42 | +5.8% |
| Other operating charges | 640/8 | €181 | €136 | -€45 | -24.8% |
| Gross operating margin | 9900 | €37,181 | €39,440 | +€2,259 | +6.1% |
| Operating profit (loss) | 9901 | €36,275 | €38,537 | +€2,262 | +6.2% |
| Financial income | 75/76B | €0 | €634 | +€633 | +253312.0% |
| Recurring financial income | 75 | €0 | €634 | +€633 | +253312.0% |
| Financial charges | 65/66B | €40 | €485 | +€446 | +1123.6% |
| Recurring financial charges | 65 | €40 | €485 | +€446 | +1123.6% |
| Profit (loss) for the period before taxes | 9903 | €36,235 | €38,685 | +€2,450 | +6.8% |
| Income taxes | 67/77 | €7,726 | €11,333 | +€3,607 | +46.7% |
| Profit (loss) for the period | 9904 | €28,509 | €27,352 | -€1,157 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,509 | €27,352 | -€1,157 | -4.1% |
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 2 October 2026 via checked.be.