ELEGA CONSULT: 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.
ELEGA CONSULT
Largest movements
- Cash -€18,624
down €18,624 (-21.2%), from €87,898 to €69,274
mainly Contributions, distributions and other (-€168,000) and Other debts (-€14,210)
- Tangible fixed assets -€8,190
down €8,190 (-29.1%), from €28,187 to €19,996
of which Other tangible fixed assets: -€4,955
- Receivables within one year +€3,543
up €3,543 (+98.3%), from €3,606 to €7,150
of which Trade receivables: +€5,052
- Deferred charges and accrued income +€1,573
up €1,573 (+344.4%), from €457 to €2,029
- Other debts -€14,210
down €14,210 (-15.3%), from €93,141 to €78,932
- Tax, wage and social debts -€3,557
down €3,557 (-18.9%), from €18,843 to €15,285
of which Remuneration and social security: -€3,016
- Trade debts -€3,130
down €3,130 (-64.9%), from €4,822 to €1,692
- Gross operating margin +€36,196
up €36,196 (+18.9%), from €191,863 to €228,059
- Taxes +€9,472
up €9,472 (+22.9%), from €41,412 to €50,885
- Depreciation -€2,782
down €2,782 (-25.4%), from €10,972 to €8,190
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,148 | €98,449 | -€21,698 | -18.1% |
| Fixed assets | 21/28 | €28,187 | €19,996 | -€8,190 | -29.1% |
| Tangible fixed assets | 22/27 | €28,187 | €19,996 | -€8,190 | -29.1% |
| Plant, machinery and equipment | 23 | €2,139 | - | -€2,139 | |
| Furniture and vehicles | 24 | €4,451 | €3,355 | -€1,097 | -24.6% |
| Other tangible fixed assets | 26 | €21,596 | €16,642 | -€4,955 | -22.9% |
| Current assets | 29/58 | €91,961 | €78,453 | -€13,508 | -14.7% |
| Amounts receivable within one year | 40/41 | €3,606 | €7,150 | +€3,543 | +98.3% |
| Trade receivables | 40 | €455 | €5,507 | +€5,052 | +1109.9% |
| Other amounts receivable | 41 | €3,151 | €1,642 | -€1,509 | -47.9% |
| Cash at bank and in hand | 54/58 | €87,898 | €69,274 | -€18,624 | -21.2% |
| Deferred charges and accrued income | 490/1 | €457 | €2,029 | +€1,573 | +344.4% |
| Total equity and liabilities | 10/49 | €120,148 | €98,449 | -€21,698 | -18.1% |
| Equity | 10/15 | €2,814 | €2,540 | -€273 | -9.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €814 | €540 | -€273 | -33.6% |
| Amounts payable | 17/49 | €117,334 | €95,909 | -€21,425 | -18.3% |
| Amounts payable within one year | 42/48 | €116,806 | €95,909 | -€20,897 | -17.9% |
| Trade debts | 44 | €4,822 | €1,692 | -€3,130 | -64.9% |
| Suppliers | 440/4 | €4,822 | €1,692 | -€3,130 | -64.9% |
| Taxes, remuneration and social security | 45 | €18,843 | €15,285 | -€3,557 | -18.9% |
| Taxes | 450/3 | €15,827 | €15,285 | -€542 | -3.4% |
| Remuneration and social security | 454/9 | €3,016 | - | -€3,016 | |
| Other amounts payable | 47/48 | €93,141 | €78,932 | -€14,210 | -15.3% |
| Accrued charges and deferred income | 492/3 | €528 | - | -€528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,972 | €8,190 | -€2,782 | -25.4% |
| Other operating charges | 640/8 | €42 | €1,059 | +€1,016 | +2413.9% |
| Gross operating margin | 9900 | €191,863 | €228,059 | +€36,196 | +18.9% |
| Operating profit (loss) | 9901 | €180,848 | €218,810 | +€37,961 | +21.0% |
| Financial charges | 65/66B | €156 | €198 | +€42 | +27.0% |
| Recurring financial charges | 65 | €156 | €198 | +€42 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €180,693 | €218,612 | +€37,919 | +21.0% |
| Income taxes | 67/77 | €41,412 | €50,885 | +€9,472 | +22.9% |
| Profit (loss) for the period | 9904 | €139,280 | €167,727 | +€28,447 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €139,280 | €167,727 | +€28,447 | +20.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.