Eletto: 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.
Eletto
Largest movements
- Cash +€9,063
up €9,063 (+31.8%), from €28,480 to €37,543
mainly Depreciation (+€11,332) and Net result for the year (+€8,005)
- Profit (loss) carried forward +€8,005
up €8,005 (+12.3%), from €64,924 to €72,930
- Tax, wage and social debts +€4,671
up €4,671 (+113.4%), from €4,121 to €8,791
- Other debts -€2,059
down €2,059 (-4.0%), from €51,210 to €49,150
- Accrued charges and deferred income -€1,905
no longer reported in 2025 (was €1,905)
- Trade debts -€1,656
no longer reported in 2025 (was €1,656)
- Gross operating margin +€1,236
up €1,236 (+4.8%), from €25,980 to €27,216
- Taxes +€550
up €550 (+13.4%), from €4,121 to €4,671
- Other operating charges -€394
down €394 (-11.0%), from €3,583 to €3,190
- Depreciation +€293
up €293 (+2.7%), from €11,039 to €11,332
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 | €132,120 | €139,176 | +€7,056 | +5.3% |
| Fixed assets | 21/28 | €99,038 | €98,010 | -€1,028 | -1.0% |
| Tangible fixed assets | 22/27 | €99,026 | €97,998 | -€1,028 | -1.0% |
| Land and buildings | 22 | €99,026 | €97,998 | -€1,028 | -1.0% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €33,082 | €41,166 | +€8,084 | +24.4% |
| Amounts receivable within one year | 40/41 | €3,373 | €3,373 | = | 0.0% |
| Trade receivables | 40 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,373 | €1,373 | = | 0.0% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,480 | €37,543 | +€9,063 | +31.8% |
| Deferred charges and accrued income | 490/1 | €980 | - | -€980 | |
| Total equity and liabilities | 10/49 | €132,120 | €139,176 | +€7,056 | +5.3% |
| Equity | 10/15 | €73,229 | €81,234 | +€8,005 | +10.9% |
| Contributions | 10/11 | €6,445 | €6,445 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,924 | €72,930 | +€8,005 | +12.3% |
| Amounts payable | 17/49 | €58,891 | €57,942 | -€949 | -1.6% |
| Amounts payable within one year | 42/48 | €56,986 | €57,942 | +€956 | +1.7% |
| Trade debts | 44 | €1,656 | - | -€1,656 | |
| Suppliers | 440/4 | €1,656 | - | -€1,656 | |
| Taxes, remuneration and social security | 45 | €4,121 | €8,791 | +€4,671 | +113.4% |
| Taxes | 450/3 | €4,121 | €8,791 | +€4,671 | +113.4% |
| Other amounts payable | 47/48 | €51,210 | €49,150 | -€2,059 | -4.0% |
| Accrued charges and deferred income | 492/3 | €1,905 | - | -€1,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,039 | €11,332 | +€293 | +2.7% |
| Other operating charges | 640/8 | €3,583 | €3,190 | -€394 | -11.0% |
| Gross operating margin | 9900 | €25,980 | €27,216 | +€1,236 | +4.8% |
| Operating profit (loss) | 9901 | €11,357 | €12,694 | +€1,337 | +11.8% |
| Financial income | 75/76B | €18 | €21 | +€3 | +19.3% |
| Recurring financial income | 75 | €18 | €21 | +€3 | +19.3% |
| Financial charges | 65/66B | €96 | €39 | -€57 | -59.3% |
| Recurring financial charges | 65 | €96 | €39 | -€57 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €11,279 | €12,676 | +€1,397 | +12.4% |
| Income taxes | 67/77 | €4,121 | €4,671 | +€550 | +13.4% |
| Profit (loss) for the period | 9904 | €7,158 | €8,005 | +€847 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,158 | €8,005 | +€847 | +11.8% |
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.