ELENA SOINS: 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.
ELENA SOINS
Largest movements
- Cash +€93,301
up €93,301 (+65.2%), from €143,180 to €236,481
mainly Other debts (+€277,950) and Net result for the year (+€127,962)
- Receivables within one year +€32,931
up €32,931 (+46.3%), from €71,090 to €104,020
of which Other amounts receivable: +€32,931
- Deferred charges and accrued income -€7,957
down €7,957 (-31.1%), from €25,580 to €17,623
- Other debts +€277,950
new in 2025: €277,950
- Reserves -€199,038
down €199,038 (-87.5%), from €227,520 to €28,482
- Tax, wage and social debts +€40,288
up €40,288 (+460%), from €8,762 to €49,050
- Gross operating margin +€33,832
up €33,832 (+26.1%), from €129,474 to €163,306
- Taxes +€9,211
up €9,211 (+32.0%), from €28,762 to €37,973
- Financial income +€2,148
up €2,148 (+89.2%), from €2,407 to €4,554
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 | €240,114 | €361,009 | +€120,895 | +50.3% |
| Fixed assets | 21/28 | €266 | €2,885 | +€2,619 | +986% |
| Tangible fixed assets | 22/27 | €266 | €2,885 | +€2,619 | +986% |
| Plant, machinery and equipment | 23 | €266 | €2,885 | +€2,619 | +986% |
| Current assets | 29/58 | €239,849 | €358,124 | +€118,275 | +49.3% |
| Amounts receivable within one year | 40/41 | €71,090 | €104,020 | +€32,931 | +46.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €71,090 | €104,020 | +€32,931 | +46.3% |
| Cash at bank and in hand | 54/58 | €143,180 | €236,481 | +€93,301 | +65.2% |
| Deferred charges and accrued income | 490/1 | €25,580 | €17,623 | -€7,957 | -31.1% |
| Total equity and liabilities | 10/49 | €240,114 | €361,009 | +€120,895 | +50.3% |
| Equity | 10/15 | €230,520 | €31,482 | -€199,038 | -86.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €227,520 | €28,482 | -€199,038 | -87.5% |
| Distributable reserves | 133 | €227,520 | €28,482 | -€199,038 | -87.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,594 | €329,527 | +€319,933 | +3,335% |
| Amounts payable within one year | 42/48 | €9,594 | €329,527 | +€319,933 | +3,335% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €832 | €2,527 | +€1,695 | +204% |
| Suppliers | 440/4 | €832 | €2,527 | +€1,695 | +204% |
| Taxes, remuneration and social security | 45 | €8,762 | €49,050 | +€40,288 | +460% |
| Taxes | 450/3 | €8,762 | €49,050 | +€40,288 | +460% |
| Other amounts payable | 47/48 | - | €277,950 | +€277,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €311 | -€599 | -65.8% |
| Other operating charges | 640/8 | €1,071 | €1,444 | +€373 | +34.9% |
| Gross operating margin | 9900 | €129,474 | €163,306 | +€33,832 | +26.1% |
| Operating profit (loss) | 9901 | €127,493 | €161,551 | +€34,057 | +26.7% |
| Financial income | 75/76B | €2,407 | €4,554 | +€2,148 | +89.2% |
| Recurring financial income | 75 | €2,407 | €4,554 | +€2,148 | +89.2% |
| Financial charges | 65/66B | €366 | €170 | -€196 | -53.5% |
| Recurring financial charges | 65 | €366 | €170 | -€196 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €129,534 | €165,935 | +€36,401 | +28.1% |
| Income taxes | 67/77 | €28,762 | €37,973 | +€9,211 | +32.0% |
| Profit (loss) for the period | 9904 | €100,772 | €127,962 | +€27,190 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,772 | €127,962 | +€27,190 | +27.0% |
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 20 October 2026 via checked.be.