ELEONAS: 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.
What changed
ELEONAS
NACE 46.332, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,566
2024 · €23,402-€7,836
Equity
€118,396
2024 · €102,829+€15,566
Cash
€4,613
2024 · €12,406-€7,793
Balance sheet total
€796,011
2024 · €789,165+€6,846
Largest movements
Assets
- Tangible fixed assets +€10,780
up €10,780 (+2.9%), from €368,455 to €379,235
of which Furniture and vehicles: +€26,698
Equity and liabilities
- Other debts +€19,936
new in 2025: €19,936
- Reserves +€15,566
up €15,566 (+836.9%), from €1,860 to €17,426
of which Distributable reserves: +€15,566
- Accrued charges and deferred income -€15,344
down €15,344 (-97.1%), from €15,807 to €463
- Debts after one year -€14,700
down €14,700 (-5.1%), from €287,852 to €273,152
- Trade debts -€14,492
down €14,492 (-7.4%), from €194,851 to €180,359
Income statement
- Financial charges +€3,363
up €3,363 (+15.4%), from €21,803 to €25,167
of which Non-recurring financial charges: +€5,955
- Taxes +€1,669
up €1,669 (+21.0%), from €7,957 to €9,626
- Staff costs +€1,225
up €1,225 (+3.2%), from €38,783 to €40,008
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.
Result 2024
€23,402
Gross operating margin
-€1,138
Staff costs
-€1,225
Depreciation
+€371
Other operating charges
-€812
Financial income
-€0
Financial charges
-€3,363
Taxes
-€1,669
Result 2025
€15,566
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.
From operations
+€32,444
Investment
-€34,072
Financing
-€6,165
Cash 2024
€12,406
From operations (derived)
+€32,444
Net result for the year
+€15,566
Depreciation
+€23,292
Stocks and contracts
-€4,749
Receivables within one year
+€267
Deferred charges and accrued income
+€624
Trade debts
-€14,492
Tax, wage and social debts
+€7,345
Other debts
+€19,936
Accrued charges and deferred income
-€15,344
Investment (derived)
-€34,072
Investment in fixed assets (net)
-€34,072
Financing
-€6,165
Debts after one year
-€14,700
Current portion of long-term debt
+€6,971
Short-term financial debts
+€1,564
Cash 2025
€4,613
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €789,165 | €796,011 | +€6,846 | +0.9% |
| Fixed assets | 21/28 | €374,142 | €384,922 | +€10,780 | +2.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €368,455 | €379,235 | +€10,780 | +2.9% |
| Land and buildings | 22 | €331,337 | €320,506 | -€10,831 | -3.3% |
| Plant, machinery and equipment | 23 | €30,152 | €25,480 | -€4,672 | -15.5% |
| Furniture and vehicles | 24 | €4,125 | €30,823 | +€26,698 | +647.2% |
| Other tangible fixed assets | 26 | €2,841 | €2,425 | -€416 | -14.6% |
| Financial fixed assets | 28 | €5,687 | €5,687 | = | 0.0% |
| Current assets | 29/58 | €415,024 | €411,089 | -€3,934 | -0.9% |
| Stocks and contracts in progress | 3 | €238,351 | €243,100 | +€4,749 | +2.0% |
| Stocks | 30/36 | €238,351 | €243,100 | +€4,749 | +2.0% |
| Amounts receivable within one year | 40/41 | €160,579 | €160,313 | -€267 | -0.2% |
| Trade receivables | 40 | €151,694 | €150,624 | -€1,070 | -0.7% |
| Other amounts receivable | 41 | €8,885 | €9,688 | +€803 | +9.0% |
| Cash at bank and in hand | 54/58 | €12,406 | €4,613 | -€7,793 | -62.8% |
| Deferred charges and accrued income | 490/1 | €3,688 | €3,064 | -€624 | -16.9% |
| Total equity and liabilities | 10/49 | €789,165 | €796,011 | +€6,846 | +0.9% |
| Equity | 10/15 | €102,829 | €118,396 | +€15,566 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €17,426 | +€15,566 | +836.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €15,566 | +€15,566 | |
| Profit (loss) carried forward | 14 | €82,369 | €82,369 | = | 0.0% |
| Amounts payable | 17/49 | €686,336 | €677,615 | -€8,721 | -1.3% |
| Amounts payable after more than one year | 17 | €287,852 | €273,152 | -€14,700 | -5.1% |
| Financial debts | 170/4 | €287,852 | €273,152 | -€14,700 | -5.1% |
| Amounts payable within one year | 42/48 | €382,677 | €404,001 | +€21,324 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €37,203 | €44,174 | +€6,971 | +18.7% |
| Financial debts | 43 | €108,585 | €110,150 | +€1,564 | +1.4% |
| Credit institutions | 430/8 | €108,585 | €110,150 | +€1,564 | +1.4% |
| Trade debts | 44 | €194,851 | €180,359 | -€14,492 | -7.4% |
| Suppliers | 440/4 | €194,851 | €180,359 | -€14,492 | -7.4% |
| Taxes, remuneration and social security | 45 | €42,037 | €49,382 | +€7,345 | +17.5% |
| Taxes | 450/3 | €33,564 | €30,737 | -€2,827 | -8.4% |
| Remuneration and social security | 454/9 | €8,474 | €18,646 | +€10,172 | +120.0% |
| Other amounts payable | 47/48 | - | €19,936 | +€19,936 | |
| Accrued charges and deferred income | 492/3 | €15,807 | €463 | -€15,344 | -97.1% |
| Remuneration, social security and pensions | 62 | €38,783 | €40,008 | +€1,225 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,663 | €23,292 | -€371 | -1.6% |
| Other operating charges | 640/8 | €1,663 | €2,475 | +€812 | +48.8% |
| Gross operating margin | 9900 | €117,272 | €116,133 | -€1,138 | -1.0% |
| Operating profit (loss) | 9901 | €53,163 | €50,359 | -€2,803 | -5.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €21,803 | €25,167 | +€3,363 | +15.4% |
| Recurring financial charges | 65 | €21,803 | €19,212 | -€2,592 | -11.9% |
| Non-recurring financial charges | 66B | - | €5,955 | +€5,955 | |
| Profit (loss) for the period before taxes | 9903 | €31,359 | €25,193 | -€6,167 | -19.7% |
| Income taxes | 67/77 | €7,957 | €9,626 | +€1,669 | +21.0% |
| Profit (loss) for the period | 9904 | €23,402 | €15,566 | -€7,836 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,402 | €15,566 | -€7,836 | -33.5% |
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 12 October 2026 via checked.be.