ELEMENTICS: 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.
ELEMENTICS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,355
down €1,355 (-3.4%), from -€40,064 to -€41,418
- Other debts +€1,355
up €1,355 (+4.0%), from €33,864 to €35,218
- Other operating charges -€589
no longer reported in 2025 (was €589)
- Gross operating margin -€442
down €442 (-48.4%), from -€913 to -€1,355
- Financial charges -€46
no longer reported in 2025 (was €46)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€33,864 | -€35,218 | -€1,355 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,064 | -€41,418 | -€1,355 | -3.4% |
| Amounts payable | 17/49 | €33,864 | €35,218 | +€1,355 | +4.0% |
| Amounts payable within one year | 42/48 | €33,864 | €35,218 | +€1,355 | +4.0% |
| Other amounts payable | 47/48 | €33,864 | €35,218 | +€1,355 | +4.0% |
| Other operating charges | 640/8 | €589 | - | -€589 | |
| Gross operating margin | 9900 | -€913 | -€1,355 | -€442 | -48.4% |
| Operating profit (loss) | 9901 | -€1,502 | -€1,355 | +€147 | +9.8% |
| Financial charges | 65/66B | €46 | - | -€46 | |
| Recurring financial charges | 65 | €46 | - | -€46 | |
| Profit (loss) for the period before taxes | 9903 | -€1,547 | -€1,355 | +€193 | +12.4% |
| Profit (loss) for the period | 9904 | -€1,547 | -€1,355 | +€193 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,547 | -€1,355 | +€193 | +12.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.