Elenna: 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.
Elenna
Largest movements
- Cash -€743
down €743 (-30.1%), from €2,470 to €1,727
mainly Net result for the year (-€7,397) and Tax, wage and social debts (-€79)
- Receivables within one year -€249
down €249 (-79.8%), from €313 to €63
of which Other amounts receivable: -€249
- Profit (loss) carried forward -€7,397
down €7,397 (-23.9%), from -€30,955 to -€38,352
- Debts after one year +€6,500
up €6,500 (+20.7%), from €31,400 to €37,900
- Tax, wage and social debts -€79
down €79 (-100.0%), from €79 to €0
- Other debts -€76
down €76 (-5.5%), from €1,373 to €1,297
- Trade debts +€69
up €69 (+10.5%), from €659 to €728
- Other operating charges +€416
up €416 (+68.7%), from €606 to €1,022
- Gross operating margin -€398
down €398 (-6.7%), from -€5,908 to -€6,305
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 | €5,056 | €4,073 | -€983 | -19.4% |
| Current assets | 29/58 | €5,056 | €4,073 | -€983 | -19.4% |
| Amounts receivable within one year | 40/41 | €313 | €63 | -€249 | -79.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €313 | €63 | -€249 | -79.8% |
| Cash at bank and in hand | 54/58 | €2,470 | €1,727 | -€743 | -30.1% |
| Deferred charges and accrued income | 490/1 | €2,273 | €2,283 | +€9 | +0.4% |
| Total equity and liabilities | 10/49 | €5,056 | €4,073 | -€983 | -19.4% |
| Equity | 10/15 | -€28,455 | -€35,852 | -€7,397 | -26.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,955 | -€38,352 | -€7,397 | -23.9% |
| Amounts payable | 17/49 | €33,511 | €39,925 | +€6,414 | +19.1% |
| Amounts payable after more than one year | 17 | €31,400 | €37,900 | +€6,500 | +20.7% |
| Financial debts | 170/4 | €31,400 | €37,900 | +€6,500 | +20.7% |
| Amounts payable within one year | 42/48 | €2,111 | €2,025 | -€86 | -4.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €659 | €728 | +€69 | +10.5% |
| Suppliers | 440/4 | €659 | €728 | +€69 | +10.5% |
| Taxes, remuneration and social security | 45 | €79 | €0 | -€79 | -100.0% |
| Taxes | 450/3 | €79 | €0 | -€79 | -100.0% |
| Other amounts payable | 47/48 | €1,373 | €1,297 | -€76 | -5.5% |
| Other operating charges | 640/8 | €606 | €1,022 | +€416 | +68.7% |
| Gross operating margin | 9900 | -€5,908 | -€6,305 | -€398 | -6.7% |
| Operating profit (loss) | 9901 | -€6,513 | -€7,327 | -€814 | -12.5% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,583 | -€7,397 | -€815 | -12.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,583 | -€7,397 | -€815 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,583 | -€7,397 | -€815 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.