Elev8 Consulting: 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.
Elev8 Consulting
Largest movements
- Cash +€20,588
up €20,588 (+71.5%), from €28,798 to €49,386
mainly Net result for the year (+€28,478) and Other debts (+€2,446)
- Receivables within one year +€1,851
up €1,851 (+20.9%), from €8,868 to €10,719
of which Other amounts receivable: +€2,469
- Reserves +€27,645
up €27,645 (+117.0%), from €23,623 to €51,268
- Tax, wage and social debts -€5,297
down €5,297 (-51.0%), from €10,377 to €5,080
of which Taxes: -€3,697
- Advances received -€2,913
no longer reported in 2025 (was €2,913)
- Other debts +€2,446
up €2,446 (+300.8%), from €813 to €3,259
- Trade debts +€1,114
up €1,114 (+39.7%), from €2,804 to €3,918
- Gross operating margin +€12,612
up €12,612 (+46.6%), from €27,040 to €39,652
- Taxes +€984
up €984 (+14.4%), from €6,834 to €7,818
- Other operating charges -€638
down €638 (-61.5%), from €1,037 to €400
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 | €42,030 | €65,025 | +€22,995 | +54.7% |
| Fixed assets | 21/28 | €2,873 | €3,089 | +€216 | +7.5% |
| Tangible fixed assets | 22/27 | €2,873 | €3,089 | +€216 | +7.5% |
| Furniture and vehicles | 24 | €2,873 | €3,089 | +€216 | +7.5% |
| Current assets | 29/58 | €39,158 | €61,936 | +€22,778 | +58.2% |
| Amounts receivable within one year | 40/41 | €8,868 | €10,719 | +€1,851 | +20.9% |
| Trade receivables | 40 | €8,455 | €7,837 | -€618 | -7.3% |
| Other amounts receivable | 41 | €414 | €2,882 | +€2,469 | +596.8% |
| Cash at bank and in hand | 54/58 | €28,798 | €49,386 | +€20,588 | +71.5% |
| Deferred charges and accrued income | 490/1 | €1,492 | €1,831 | +€340 | +22.8% |
| Total equity and liabilities | 10/49 | €42,030 | €65,025 | +€22,995 | +54.7% |
| Equity | 10/15 | €25,123 | €52,768 | +€27,645 | +110.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €23,623 | €51,268 | +€27,645 | +117.0% |
| Distributable reserves | 133 | €23,623 | €51,268 | +€27,645 | +117.0% |
| Amounts payable | 17/49 | €16,907 | €12,257 | -€4,650 | -27.5% |
| Amounts payable within one year | 42/48 | €16,907 | €12,257 | -€4,650 | -27.5% |
| Trade debts | 44 | €2,804 | €3,918 | +€1,114 | +39.7% |
| Suppliers | 440/4 | €2,804 | €3,918 | +€1,114 | +39.7% |
| Advances received on contracts in progress | 46 | €2,913 | - | -€2,913 | |
| Taxes, remuneration and social security | 45 | €10,377 | €5,080 | -€5,297 | -51.0% |
| Taxes | 450/3 | €8,777 | €5,080 | -€3,697 | -42.1% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €813 | €3,259 | +€2,446 | +300.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,524 | €1,846 | +€322 | +21.1% |
| Other operating charges | 640/8 | €1,037 | €400 | -€638 | -61.5% |
| Gross operating margin | 9900 | €27,040 | €39,652 | +€12,612 | +46.6% |
| Operating profit (loss) | 9901 | €24,478 | €37,406 | +€12,927 | +52.8% |
| Financial charges | 65/66B | €1,047 | €1,110 | +€63 | +6.0% |
| Recurring financial charges | 65 | €1,047 | €1,110 | +€63 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €23,432 | €36,296 | +€12,864 | +54.9% |
| Income taxes | 67/77 | €6,834 | €7,818 | +€984 | +14.4% |
| Profit (loss) for the period | 9904 | €16,598 | €28,478 | +€11,881 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,598 | €28,478 | +€11,881 | +71.6% |
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 3 October 2026 via checked.be.