ELESTETIC: 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.
ELESTETIC
Largest movements
- Tangible fixed assets -€5,018
down €5,018 (-29.2%), from €17,166 to €12,148
of which Leasing and similar rights: -€3,780
- Other debts -€4,371
down €4,371 (-78.6%), from €5,562 to €1,191
- Debts after one year -€3,249
down €3,249 (-44.2%), from €7,344 to €4,095
- Profit (loss) carried forward +€2,477
up €2,477 (+65.4%), from -€3,789 to -€1,312
- Turnover -€5,010
down €5,010 (-32.1%), from €15,620 to €10,610
- Gross operating margin +€3,479
up €3,479 (+70.4%), from €4,943 to €8,422
- Financial income +€1,109
up €1,109 (+1108640.0%), from €0 to €1,109
of which Financial income: +€1,109
- Other operating charges +€387
new in 2024: €387
- Depreciation +€223
up €223 (+4.7%), from €4,794 to €5,018
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,369 | €12,223 | -€5,146 | -29.6% |
| Fixed assets | 21/28 | €17,166 | €12,148 | -€5,018 | -29.2% |
| Tangible fixed assets | 22/27 | €17,166 | €12,148 | -€5,018 | -29.2% |
| Plant, machinery and equipment | 23 | €3,936 | €2,698 | -€1,238 | -31.4% |
| Leasing and similar rights | 25 | €13,230 | €9,450 | -€3,780 | -28.6% |
| Current assets | 29/58 | €203 | €75 | -€128 | -63.2% |
| Amounts receivable within one year | 40/41 | €155 | - | -€155 | |
| Trade receivables | 40 | €155 | - | -€155 | |
| Cash at bank and in hand | 54/58 | €48 | €75 | +€27 | +55.1% |
| Total equity and liabilities | 10/49 | €17,369 | €12,223 | -€5,146 | -29.6% |
| Equity | 10/15 | €1,211 | €3,688 | +€2,477 | +204.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,789 | -€1,312 | +€2,477 | +65.4% |
| Amounts payable | 17/49 | €16,158 | €8,535 | -€7,623 | -47.2% |
| Amounts payable after more than one year | 17 | €7,344 | €4,095 | -€3,249 | -44.2% |
| Financial debts | 170/4 | €7,344 | €4,095 | -€3,249 | -44.2% |
| Amounts payable within one year | 42/48 | €8,814 | €4,439 | -€4,375 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €3,252 | €3,249 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €5,562 | €1,191 | -€4,371 | -78.6% |
| Turnover | 70 | €15,620 | €10,610 | -€5,010 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,794 | €5,018 | +€223 | +4.7% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €4,943 | €8,422 | +€3,479 | +70.4% |
| Operating profit (loss) | 9901 | €149 | €3,017 | +€2,868 | +1925.2% |
| Financial income | 75/76B | €0 | €1,109 | +€1,109 | +1108640.0% |
| Recurring financial income | 75 | €0 | €1,109 | +€1,109 | +1108640.0% |
| Non-recurring financial income | 76B | €0 | €1,109 | +€1,109 | +1108640.0% |
| Financial charges | 65/66B | €1,495 | €1,648 | +€153 | +10.3% |
| Recurring financial charges | 65 | €1,495 | €1,648 | +€153 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,346 | €2,477 | +€3,823 | |
| Profit (loss) for the period | 9904 | -€1,346 | €2,477 | +€3,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,346 | €2,477 | +€3,823 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.