Elegent: 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.
Elegent
Largest movements
- Deferred charges and accrued income +€38,848
up €38,848 (+1,422%), from €2,731 to €41,579
- Receivables within one year +€38,474
up €38,474 (+2,045%), from €1,881 to €40,355
of which Trade receivables: +€39,377
- Cash -€35,073
down €35,073 (-91.1%), from €38,486 to €3,413
mainly Deferred charges and accrued income (-€38,848) and Receivables within one year (-€38,474)
- Tax, wage and social debts +€17,882
up €17,882 (+260%), from €6,866 to €24,748
of which Remuneration and social security: +€12,885
- Debts after one year +€16,000
new in 2025: €16,000
- Reserves +€8,000
up €8,000 (+33.3%), from €24,000 to €32,000
of which Distributable reserves: +€8,000
- Gross operating margin +€96,992
up €96,992 (+6,440%), from €1,506 to €98,498
- Staff costs +€85,285
up €85,285 (+1,856%), from €4,594 to €89,879
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 | €43,098 | €85,822 | +€42,724 | +99.1% |
| Fixed assets | 21/28 | - | €475 | +€475 | |
| Financial fixed assets | 28 | - | €475 | +€475 | |
| Current assets | 29/58 | €43,098 | €85,347 | +€42,249 | +98.0% |
| Amounts receivable within one year | 40/41 | €1,881 | €40,355 | +€38,474 | +2,045% |
| Trade receivables | 40 | €977 | €40,354 | +€39,377 | +4,030% |
| Other amounts receivable | 41 | €904 | €1 | -€903 | -99.9% |
| Cash at bank and in hand | 54/58 | €38,486 | €3,413 | -€35,073 | -91.1% |
| Deferred charges and accrued income | 490/1 | €2,731 | €41,579 | +€38,848 | +1,422% |
| Total equity and liabilities | 10/49 | €43,098 | €85,822 | +€42,724 | +99.1% |
| Equity | 10/15 | €34,149 | €42,203 | +€8,054 | +23.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €32,000 | +€8,000 | +33.3% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €31,000 | +€8,000 | +34.8% |
| Profit (loss) carried forward | 14 | €149 | €203 | +€54 | +36.2% |
| Amounts payable | 17/49 | €8,949 | €43,619 | +€34,670 | +387% |
| Amounts payable after more than one year | 17 | - | €16,000 | +€16,000 | |
| Other amounts payable | 178/9 | - | €16,000 | +€16,000 | |
| Amounts payable within one year | 42/48 | €8,949 | €27,619 | +€18,670 | +209% |
| Trade debts | 44 | €1,488 | €1,699 | +€211 | +14.2% |
| Suppliers | 440/4 | €1,488 | €1,699 | +€211 | +14.2% |
| Taxes, remuneration and social security | 45 | €6,866 | €24,748 | +€17,882 | +260% |
| Taxes | 450/3 | €1,256 | €6,253 | +€4,997 | +398% |
| Remuneration and social security | 454/9 | €5,610 | €18,495 | +€12,885 | +230% |
| Other amounts payable | 47/48 | €595 | €1,172 | +€577 | +97.0% |
| Remuneration, social security and pensions | 62 | €4,594 | €89,879 | +€85,285 | +1,856% |
| Other operating charges | 640/8 | €525 | €531 | +€6 | +1.1% |
| Gross operating margin | 9900 | €1,506 | €98,498 | +€96,992 | +6,440% |
| Operating profit (loss) | 9901 | -€3,613 | €8,088 | +€11,701 | |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €30 | €70 | +€40 | +133% |
| Recurring financial charges | 65 | €30 | €70 | +€40 | +133% |
| Profit (loss) for the period before taxes | 9903 | -€3,643 | €8,054 | +€11,697 | |
| Profit (loss) for the period | 9904 | -€3,643 | €8,054 | +€11,697 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,643 | €8,054 | +€11,697 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.