ELEM CONSULTING: 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.
ELEM CONSULTING
Largest movements
- Receivables within one year -€20,958
down €20,958 (-77.7%), from €26,963 to €6,005
of which Trade receivables: -€26,692
- Cash -€2,766
down €2,766 (-16.9%), from €16,348 to €13,582
mainly Other debts (-€28,645) and Tax, wage and social debts (-€2,562)
- Tangible fixed assets +€1,009
up €1,009 (+93.5%), from €1,079 to €2,088
- Other debts -€28,645
down €28,645 (-95.5%), from €30,000 to €1,355
- Profit (loss) carried forward +€8,571
up €8,571 (+261.4%), from €3,279 to €11,850
- Tax, wage and social debts -€2,562
down €2,562 (-33.4%), from €7,661 to €5,099
- Gross operating margin +€10,450
up €10,450 (+215.3%), from €4,853 to €15,303
- Taxes +€4,420
up €4,420 (+328.6%), from €1,345 to €5,765
- Depreciation +€370
up €370 (+521.6%), from €71 to €441
- Financial charges +€185
up €185 (+1719.3%), from €11 to €195
- Other operating charges +€185
up €185 (+125.5%), from €147 to €332
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 | €45,864 | €23,149 | -€22,715 | -49.5% |
| Fixed assets | 21/28 | €1,079 | €2,088 | +€1,009 | +93.5% |
| Tangible fixed assets | 22/27 | €1,079 | €2,088 | +€1,009 | +93.5% |
| Furniture and vehicles | 24 | €1,079 | €2,088 | +€1,009 | +93.5% |
| Current assets | 29/58 | €44,785 | €21,061 | -€23,724 | -53.0% |
| Amounts receivable within one year | 40/41 | €26,963 | €6,005 | -€20,958 | -77.7% |
| Trade receivables | 40 | €26,962 | €270 | -€26,692 | -99.0% |
| Other amounts receivable | 41 | €1 | €5,735 | +€5,734 | +455045.2% |
| Cash at bank and in hand | 54/58 | €16,348 | €13,582 | -€2,766 | -16.9% |
| Deferred charges and accrued income | 490/1 | €1,475 | €1,475 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €45,864 | €23,149 | -€22,715 | -49.5% |
| Equity | 10/15 | €6,279 | €14,850 | +€8,571 | +136.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,279 | €11,850 | +€8,571 | +261.4% |
| Amounts payable | 17/49 | €39,585 | €8,299 | -€31,286 | -79.0% |
| Amounts payable within one year | 42/48 | €39,585 | €8,299 | -€31,286 | -79.0% |
| Trade debts | 44 | €1,924 | €1,846 | -€78 | -4.1% |
| Suppliers | 440/4 | €1,924 | €1,846 | -€78 | -4.1% |
| Taxes, remuneration and social security | 45 | €7,661 | €5,099 | -€2,562 | -33.4% |
| Taxes | 450/3 | €7,661 | €5,099 | -€2,562 | -33.4% |
| Other amounts payable | 47/48 | €30,000 | €1,355 | -€28,645 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €441 | +€370 | +521.6% |
| Other operating charges | 640/8 | €147 | €332 | +€185 | +125.5% |
| Gross operating margin | 9900 | €4,853 | €15,303 | +€10,450 | +215.3% |
| Operating profit (loss) | 9901 | €4,635 | €14,530 | +€9,895 | +213.5% |
| Financial income | 75/76B | €0 | €2 | +€2 | +10050.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +10050.0% |
| Financial charges | 65/66B | €11 | €195 | +€185 | +1719.3% |
| Recurring financial charges | 65 | €11 | €195 | +€185 | +1719.3% |
| Profit (loss) for the period before taxes | 9903 | €4,624 | €14,336 | +€9,712 | +210.0% |
| Income taxes | 67/77 | €1,345 | €5,765 | +€4,420 | +328.6% |
| Profit (loss) for the period | 9904 | €3,279 | €8,571 | +€5,292 | +161.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,279 | €8,571 | +€5,292 | +161.4% |
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 11 October 2026 via checked.be.