ELENA DI BIASE: what changed
ELENA DI BIASE
Largest movements
- Cash -€12,628
down €12,628 (-73.8%), from €17,108 to €4,480
mainly Net result for the year (-€14,584) and Investment in fixed assets (net) (-€736)
- Tangible fixed assets +€425
up €425 (+104%), from €408 to €832
- Profit (loss) carried forward -€14,584
down €14,584, from €1,367 to -€13,217
- Other debts +€1,596
up €1,596 (+21.4%), from €7,464 to €9,059
- Tax, wage and social debts +€1,447
up €1,447 (+46.1%), from €3,142 to €4,589
of which Taxes: +€1,447
- Trade debts -€656
no longer reported in 2024 (was €656)
- Gross operating margin -€21,568
down €21,568, from €8,273 to -€13,295
- Financial income +€151
up €151 (+30,290%), from €1 to €152
- Depreciation +€137
up €137 (+79.0%), from €174 to €311
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,628 | €5,431 | -€12,197 | -69.2% |
| Fixed assets | 21/28 | €408 | €832 | +€425 | +104% |
| Tangible fixed assets | 22/27 | €408 | €832 | +€425 | +104% |
| Furniture and vehicles | 24 | €408 | €832 | +€425 | +104% |
| Current assets | 29/58 | €17,221 | €4,599 | -€12,622 | -73.3% |
| Cash at bank and in hand | 54/58 | €17,108 | €4,480 | -€12,628 | -73.8% |
| Deferred charges and accrued income | 490/1 | €113 | €119 | +€6 | +5.2% |
| Total equity and liabilities | 10/49 | €17,628 | €5,431 | -€12,197 | -69.2% |
| Equity | 10/15 | €6,367 | -€8,217 | -€14,584 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,367 | -€13,217 | -€14,584 | |
| Amounts payable | 17/49 | €11,261 | €13,648 | +€2,387 | +21.2% |
| Amounts payable within one year | 42/48 | €11,261 | €13,648 | +€2,387 | +21.2% |
| Trade debts | 44 | €656 | - | -€656 | |
| Suppliers | 440/4 | €656 | - | -€656 | |
| Taxes, remuneration and social security | 45 | €3,142 | €4,589 | +€1,447 | +46.1% |
| Taxes | 450/3 | €942 | €2,390 | +€1,447 | +154% |
| Remuneration and social security | 454/9 | €2,199 | €2,199 | = | 0.0% |
| Other amounts payable | 47/48 | €7,464 | €9,059 | +€1,596 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | €311 | +€137 | +79.0% |
| Other operating charges | 640/8 | €853 | €859 | +€6 | +0.7% |
| Gross operating margin | 9900 | €8,273 | -€13,295 | -€21,568 | |
| Operating profit (loss) | 9901 | €7,246 | -€14,465 | -€21,712 | |
| Financial income | 75/76B | €1 | €152 | +€151 | +30,290% |
| Recurring financial income | 75 | €1 | €152 | +€151 | +30,290% |
| Financial charges | 65/66B | €125 | €131 | +€7 | +5.2% |
| Recurring financial charges | 65 | €125 | €131 | +€7 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €7,122 | -€14,445 | -€21,567 | |
| Income taxes | 67/77 | €120 | €140 | +€20 | +16.6% |
| Profit (loss) for the period | 9904 | €7,003 | -€14,584 | -€21,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,003 | -€14,584 | -€21,587 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.