ELESOFT: 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.
ELESOFT
Largest movements
- Receivables within one year +€4,751
up €4,751 (+44.1%), from €10,766 to €15,517
of which Other amounts receivable: +€3,723
- Cash -€2,167
down €2,167 (-13.0%), from €16,726 to €14,559
mainly Receivables within one year (-€4,751) and Trade debts (-€113)
- Tangible fixed assets -€627
down €627 (-80.8%), from €776 to €149
- Profit (loss) carried forward +€1,957
up €1,957 (+16.0%), from -€12,207 to -€10,250
- Other operating charges -€1,876
down €1,876 (-66.9%), from €2,804 to €928
- Gross operating margin +€854
up €854 (+33.8%), from €2,529 to €3,383
- Taxes -€304
down €304 (-83.5%), from €364 to €60
- Financial income +€150
up €150 (+52.1%), from €288 to €438
- Depreciation -€81
down €81 (-11.4%), from €708 to €627
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 | €29,440 | €31,256 | +€1,816 | +6.2% |
| Fixed assets | 21/28 | €776 | €149 | -€627 | -80.8% |
| Tangible fixed assets | 22/27 | €776 | €149 | -€627 | -80.8% |
| Plant, machinery and equipment | 23 | €776 | €149 | -€627 | -80.8% |
| Current assets | 29/58 | €28,664 | €31,107 | +€2,443 | +8.5% |
| Amounts receivable within one year | 40/41 | €10,766 | €15,517 | +€4,751 | +44.1% |
| Trade receivables | 40 | €7,029 | €8,057 | +€1,028 | +14.6% |
| Other amounts receivable | 41 | €3,737 | €7,460 | +€3,723 | +99.6% |
| Cash at bank and in hand | 54/58 | €16,726 | €14,559 | -€2,167 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,031 | -€141 | -12.0% |
| Total equity and liabilities | 10/49 | €29,440 | €31,256 | +€1,816 | +6.2% |
| Equity | 10/15 | €20,793 | €22,750 | +€1,957 | +9.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,207 | -€10,250 | +€1,957 | +16.0% |
| Amounts payable | 17/49 | €8,647 | €8,506 | -€141 | -1.6% |
| Amounts payable within one year | 42/48 | €8,647 | €8,506 | -€141 | -1.6% |
| Trade debts | 44 | €5,154 | €5,041 | -€113 | -2.2% |
| Suppliers | 440/4 | €5,154 | €5,041 | -€113 | -2.2% |
| Taxes, remuneration and social security | 45 | €3,493 | €3,465 | -€28 | -0.8% |
| Taxes | 450/3 | €3,493 | €3,465 | -€28 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €627 | -€81 | -11.4% |
| Other operating charges | 640/8 | €2,804 | €928 | -€1,876 | -66.9% |
| Gross operating margin | 9900 | €2,529 | €3,383 | +€854 | +33.8% |
| Operating profit (loss) | 9901 | -€983 | €1,828 | +€2,811 | |
| Financial income | 75/76B | €288 | €438 | +€150 | +52.1% |
| Recurring financial income | 75 | €288 | €438 | +€150 | +52.1% |
| Financial charges | 65/66B | €173 | €249 | +€76 | +43.9% |
| Recurring financial charges | 65 | €173 | €249 | +€76 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | -€868 | €2,017 | +€2,885 | |
| Income taxes | 67/77 | €364 | €60 | -€304 | -83.5% |
| Profit (loss) for the period | 9904 | -€1,232 | €1,957 | +€3,189 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,232 | €1,957 | +€3,189 |
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 29 September 2026 via checked.be.