ELENASS CONSULT: 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.
ELENASS CONSULT
Largest movements
- Tangible fixed assets +€30,149
up €30,149 (+2,226%), from €1,354 to €31,503
of which Leasing and similar rights: +€30,448
- Receivables within one year +€15,292
up €15,292 (+50.4%), from €30,363 to €45,654
of which Trade receivables: +€24,854
- Cash -€2,013
down €2,013 (-98.6%), from €2,042 to €29
mainly Investment in fixed assets (net) (-€34,090) and Receivables within one year (-€15,292)
- Deferred charges and accrued income +€794
new in 2025: €794
- Debts after one year +€23,246
new in 2025: €23,246
- Other debts +€20,223
up €20,223 (+355%), from €5,700 to €25,923
- Profit (loss) carried forward -€12,790
down €12,790 (-69.5%), from €18,412 to €5,623
- Current portion of long-term debt +€7,577
new in 2025: €7,577
- Tax, wage and social debts +€4,515
up €4,515 (+70.1%), from €6,438 to €10,953
- Gross operating margin -€30,284
down €30,284, from €23,511 to -€6,773
- Taxes -€4,879
down €4,879 (-100%), from €4,879 to €0
- Depreciation +€3,801
up €3,801 (+2,701%), from €141 to €3,942
- Other operating charges +€1,225
up €1,225 (+2,449%), from €50 to €1,275
- Financial charges +€772
up €772 (+2,734%), from €28 to €800
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 | €33,758 | €77,980 | +€44,221 | +131% |
| Fixed assets | 21/28 | €1,354 | €31,503 | +€30,149 | +2,226% |
| Tangible fixed assets | 22/27 | €1,354 | €31,503 | +€30,149 | +2,226% |
| Furniture and vehicles | 24 | €1,354 | €1,055 | -€299 | -22.1% |
| Leasing and similar rights | 25 | - | €30,448 | +€30,448 | |
| Current assets | 29/58 | €32,404 | €46,477 | +€14,073 | +43.4% |
| Amounts receivable within one year | 40/41 | €30,363 | €45,654 | +€15,292 | +50.4% |
| Trade receivables | 40 | - | €24,854 | +€24,854 | |
| Other amounts receivable | 41 | €30,363 | €20,800 | -€9,563 | -31.5% |
| Cash at bank and in hand | 54/58 | €2,042 | €29 | -€2,013 | -98.6% |
| Deferred charges and accrued income | 490/1 | - | €794 | +€794 | |
| Total equity and liabilities | 10/49 | €33,758 | €77,980 | +€44,221 | +131% |
| Equity | 10/15 | €21,412 | €8,623 | -€12,790 | -59.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,412 | €5,623 | -€12,790 | -69.5% |
| Amounts payable | 17/49 | €12,346 | €69,357 | +€57,011 | +462% |
| Amounts payable after more than one year | 17 | - | €23,246 | +€23,246 | |
| Financial debts | 170/4 | - | €23,246 | +€23,246 | |
| Amounts payable within one year | 42/48 | €12,346 | €45,611 | +€33,265 | +269% |
| Current portion of amounts payable after more than one year | 42 | - | €7,577 | +€7,577 | |
| Trade debts | 44 | €208 | €1,158 | +€950 | +457% |
| Suppliers | 440/4 | €208 | €1,158 | +€950 | +457% |
| Taxes, remuneration and social security | 45 | €6,438 | €10,953 | +€4,515 | +70.1% |
| Taxes | 450/3 | €6,438 | €10,953 | +€4,515 | +70.1% |
| Other amounts payable | 47/48 | €5,700 | €25,923 | +€20,223 | +355% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €3,942 | +€3,801 | +2,701% |
| Other operating charges | 640/8 | €50 | €1,275 | +€1,225 | +2,449% |
| Gross operating margin | 9900 | €23,511 | -€6,773 | -€30,284 | |
| Operating profit (loss) | 9901 | €23,320 | -€11,990 | -€35,310 | |
| Financial charges | 65/66B | €28 | €800 | +€772 | +2,734% |
| Recurring financial charges | 65 | €28 | €800 | +€772 | +2,734% |
| Profit (loss) for the period before taxes | 9903 | €23,292 | -€12,790 | -€36,081 | |
| Income taxes | 67/77 | €4,879 | €0 | -€4,879 | -100% |
| Profit (loss) for the period | 9904 | €18,412 | -€12,790 | -€31,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,412 | -€12,790 | -€31,202 |
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 24 October 2026 via checked.be.