ELEGANT NAILS: 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.
ELEGANT NAILS
Largest movements
- Tangible fixed assets -€8,705
down €8,705 (-19.3%), from €45,179 to €36,474
of which Plant, machinery and equipment: -€5,178
- Stocks and contracts -€4,292
down €4,292 (-27.3%), from €15,694 to €11,402
- Other debts -€11,084
down €11,084 (-9.3%), from €118,984 to €107,900
- Profit (loss) carried forward -€3,459
down €3,459 (-3.2%), from -€106,855 to -€110,314
- Tax, wage and social debts +€1,543
up €1,543 (+26.5%), from €5,813 to €7,355
of which Taxes: +€1,543
- Trade debts -€872
down €872 (-23.9%), from €3,650 to €2,778
- Gross operating margin +€13,345
up €13,345, from -€2,213 to €11,132
- Other operating charges +€2,171
up €2,171 (+78.7%), from €2,759 to €4,930
- Depreciation -€1,767
down €1,767 (-16.9%), from €10,472 to €8,705
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 | €63,051 | €49,179 | -€13,873 | -22.0% |
| Fixed assets | 21/28 | €45,179 | €36,474 | -€8,705 | -19.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €45,179 | €36,474 | -€8,705 | -19.3% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €40,539 | €35,362 | -€5,178 | -12.8% |
| Furniture and vehicles | 24 | €4,640 | €1,112 | -€3,527 | -76.0% |
| Current assets | 29/58 | €17,872 | €12,705 | -€5,168 | -28.9% |
| Stocks and contracts in progress | 3 | €15,694 | €11,402 | -€4,292 | -27.3% |
| Stocks | 30/36 | €15,694 | €11,402 | -€4,292 | -27.3% |
| Amounts receivable within one year | 40/41 | €17 | €61 | +€44 | +255% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €17 | €61 | +€44 | +255% |
| Cash at bank and in hand | 54/58 | €1,532 | €1,076 | -€456 | -29.8% |
| Deferred charges and accrued income | 490/1 | €629 | €165 | -€464 | -73.7% |
| Total equity and liabilities | 10/49 | €63,051 | €49,179 | -€13,873 | -22.0% |
| Equity | 10/15 | -€65,395 | -€68,854 | -€3,459 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,860 | €22,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,855 | -€110,314 | -€3,459 | -3.2% |
| Amounts payable | 17/49 | €128,446 | €118,033 | -€10,413 | -8.1% |
| Amounts payable within one year | 42/48 | €128,446 | €118,033 | -€10,413 | -8.1% |
| Trade debts | 44 | €3,650 | €2,778 | -€872 | -23.9% |
| Suppliers | 440/4 | €3,650 | €2,778 | -€872 | -23.9% |
| Taxes, remuneration and social security | 45 | €5,813 | €7,355 | +€1,543 | +26.5% |
| Taxes | 450/3 | €5,813 | €7,355 | +€1,543 | +26.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €118,984 | €107,900 | -€11,084 | -9.3% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,472 | €8,705 | -€1,767 | -16.9% |
| Other operating charges | 640/8 | €2,759 | €4,930 | +€2,171 | +78.7% |
| Gross operating margin | 9900 | -€2,213 | €11,132 | +€13,345 | |
| Operating profit (loss) | 9901 | -€15,444 | -€2,502 | +€12,942 | +83.8% |
| Financial income | 75/76B | €0 | €12 | +€12 | +39,933% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +39,933% |
| Financial charges | 65/66B | €824 | €799 | -€25 | -3.0% |
| Recurring financial charges | 65 | €824 | €799 | -€25 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,268 | -€3,289 | +€12,979 | +79.8% |
| Income taxes | 67/77 | €134 | €170 | +€36 | +26.6% |
| Profit (loss) for the period | 9904 | -€16,402 | -€3,459 | +€12,943 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,402 | -€3,459 | +€12,943 | +78.9% |
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 29 October 2026 via checked.be.