Elentra: 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.
Elentra
Largest movements
- Financial fixed assets +€2.6m
up €2.6m (+49.2%), from €5.3m to €7.9m
- Cash -€638,811
down €638,811 (-98.1%), from €651,254 to €12,444
mainly Investment in fixed assets (net) (-€2.6m) and Net result for the year (-€605,108)
- Receivables within one year -€320,092
down €320,092 (-55.0%), from €581,500 to €261,408
of which Trade receivables: -€318,500
- Debts after one year +€1.3m
up €1.3m (+33.1%), from €3.9m to €5.2m
- Profit (loss) carried forward -€605,108
down €605,108 (-51.5%), from -€1.2m to -€1.8m
- Other debts +€575,000
up €575,000 (+82.1%), from €700,000 to €1.3m
- Current portion of long-term debt +€227,861
up €227,861 (+39.4%), from €578,896 to €806,757
- Contributions +€100,367
up €100,367 (+4.4%), from €2.3m to €2.4m
- Financial charges -€1.2m
down €1.2m (-82.4%), from €1.4m to €249,212
of which Non-recurring financial charges: -€1.2m
- Write-downs +€500,000
new in 2025: €500,000
- Gross operating margin -€298,090
down €298,090 (-67.3%), from €443,038 to €144,948
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 | €6,534,605 | €8,173,953 | +€1.6m | +25.1% |
| Fixed assets | 21/28 | €5,283,151 | €7,880,312 | +€2.6m | +49.2% |
| Financial fixed assets | 28 | €5,283,151 | €7,880,312 | +€2.6m | +49.2% |
| Current assets | 29/58 | €1,251,454 | €293,641 | -€957,814 | -76.5% |
| Amounts receivable within one year | 40/41 | €581,500 | €261,408 | -€320,092 | -55.0% |
| Trade receivables | 40 | €544,500 | €226,000 | -€318,500 | -58.5% |
| Other amounts receivable | 41 | €37,000 | €35,408 | -€1,592 | -4.3% |
| Cash at bank and in hand | 54/58 | €651,254 | €12,444 | -€638,811 | -98.1% |
| Deferred charges and accrued income | 490/1 | €18,700 | €19,789 | +€1,089 | +5.8% |
| Total equity and liabilities | 10/49 | €6,534,605 | €8,173,953 | +€1.6m | +25.1% |
| Equity | 10/15 | €1,114,736 | €609,995 | -€504,741 | -45.3% |
| Contributions | 10/11 | €2,288,573 | €2,388,940 | +€100,367 | +4.4% |
| Profit (loss) carried forward | 14 | -€1,173,837 | -€1,778,945 | -€605,108 | -51.5% |
| Amounts payable | 17/49 | €5,419,869 | €7,563,958 | +€2.1m | +39.6% |
| Amounts payable after more than one year | 17 | €3,926,403 | €5,224,646 | +€1.3m | +33.1% |
| Financial debts | 170/4 | €3,926,403 | €5,224,646 | +€1.3m | +33.1% |
| Amounts payable within one year | 42/48 | €1,419,231 | €2,217,910 | +€798,679 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €578,896 | €806,757 | +€227,861 | +39.4% |
| Trade debts | 44 | €114,789 | €136,153 | +€21,364 | +18.6% |
| Suppliers | 440/4 | €114,789 | €136,153 | +€21,364 | +18.6% |
| Taxes, remuneration and social security | 45 | €25,546 | €0 | -€25,546 | -100% |
| Taxes | 450/3 | €25,546 | €0 | -€25,546 | -100% |
| Other amounts payable | 47/48 | €700,000 | €1,275,000 | +€575,000 | +82.1% |
| Accrued charges and deferred income | 492/3 | €74,235 | €121,402 | +€47,166 | +63.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €500,000 | +€500,000 | |
| Other operating charges | 640/8 | €1,616 | €1,193 | -€422 | -26.1% |
| Gross operating margin | 9900 | €443,038 | €144,948 | -€298,090 | -67.3% |
| Operating profit (loss) | 9901 | €441,422 | -€356,246 | -€797,668 | |
| Financial income | 75/76B | €0 | €350 | +€350 | +3,495,700% |
| Recurring financial income | 75 | €0 | €350 | +€350 | +3,495,700% |
| Financial charges | 65/66B | €1,412,394 | €249,212 | -€1.2m | -82.4% |
| Recurring financial charges | 65 | €230,017 | €249,212 | +€19,195 | +8.3% |
| Non-recurring financial charges | 66B | €1,182,377 | €0 | -€1.2m | -100% |
| Profit (loss) for the period before taxes | 9903 | -€970,972 | -€605,108 | +€365,863 | +37.7% |
| Profit (loss) for the period | 9904 | -€970,972 | -€605,108 | +€365,863 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€970,972 | -€605,108 | +€365,863 | +37.7% |
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 22 October 2026 via checked.be.