Elevarit Consulting: 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.
Elevarit Consulting
Largest movements
- Tangible fixed assets -€9,904
down €9,904 (-23.0%), from €43,005 to €33,100
- Current investments +€3,975
up €3,975 (+3.2%), from €125,257 to €129,232
- Cash -€2,529
down €2,529 (-7.1%), from €35,814 to €33,285
mainly Contributions, distributions and other (-€176,471) and Other debts (-€5,415)
- Debts after one year +€150,000
new in 2025: €150,000
- Reserves -€149,016
down €149,016 (-79.8%), from €186,749 to €37,733
- Other debts -€5,415
down €5,415 (-42.3%), from €12,802 to €7,387
- Tax, wage and social debts -€3,001
down €3,001 (-45.2%), from €6,635 to €3,635
of which Remuneration and social security: -€2,500
- Gross operating margin +€6,543
up €6,543 (+14.7%), from €44,370 to €50,913
- Taxes +€4,133
up €4,133 (+60.0%), from €6,891 to €11,025
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.
Derived cash bridge
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 | €225,214 | €218,336 | -€6,878 | -3.1% |
| Fixed assets | 21/28 | €43,005 | €33,100 | -€9,904 | -23.0% |
| Tangible fixed assets | 22/27 | €43,005 | €33,100 | -€9,904 | -23.0% |
| Furniture and vehicles | 24 | €43,005 | €33,100 | -€9,904 | -23.0% |
| Current assets | 29/58 | €182,210 | €185,236 | +€3,026 | +1.7% |
| Amounts receivable within one year | 40/41 | €17,922 | €18,901 | +€979 | +5.5% |
| Trade receivables | 40 | €12,705 | €12,705 | = | 0.0% |
| Other amounts receivable | 41 | €5,217 | €6,196 | +€979 | +18.8% |
| Current investments | 50/53 | €125,257 | €129,232 | +€3,975 | +3.2% |
| Cash at bank and in hand | 54/58 | €35,814 | €33,285 | -€2,529 | -7.1% |
| Deferred charges and accrued income | 490/1 | €3,217 | €3,818 | +€601 | +18.7% |
| Total equity and liabilities | 10/49 | €225,214 | €218,336 | -€6,878 | -3.1% |
| Equity | 10/15 | €205,349 | €56,333 | -€149,016 | -72.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €186,749 | €37,733 | -€149,016 | -79.8% |
| Distributable reserves | 133 | €186,749 | €37,733 | -€149,016 | -79.8% |
| Amounts payable | 17/49 | €19,865 | €162,003 | +€142,138 | +716% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Other amounts payable | 178/9 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €19,865 | €12,003 | -€7,862 | -39.6% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €428 | €972 | +€543 | +127% |
| Suppliers | 440/4 | €428 | €972 | +€543 | +127% |
| Taxes, remuneration and social security | 45 | €6,635 | €3,635 | -€3,001 | -45.2% |
| Taxes | 450/3 | €4,135 | €3,635 | -€501 | -12.1% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €12,802 | €7,387 | -€5,415 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,105 | €11,130 | +€25 | +0.2% |
| Other operating charges | 640/8 | €688 | €669 | -€19 | -2.7% |
| Non-recurring operating charges | 66A | - | €501 | +€501 | |
| Gross operating margin | 9900 | €44,370 | €50,913 | +€6,543 | +14.7% |
| Operating profit (loss) | 9901 | €32,578 | €38,613 | +€6,035 | +18.5% |
| Financial income | 75/76B | €361 | €531 | +€170 | +47.2% |
| Recurring financial income | 75 | €361 | €531 | +€170 | +47.2% |
| Financial charges | 65/66B | €611 | €664 | +€53 | +8.7% |
| Recurring financial charges | 65 | €611 | €664 | +€53 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €32,328 | €38,480 | +€6,152 | +19.0% |
| Income taxes | 67/77 | €6,891 | €11,025 | +€4,133 | +60.0% |
| Profit (loss) for the period | 9904 | €25,436 | €27,455 | +€2,018 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,436 | €27,455 | +€2,018 | +7.9% |
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 17 October 2026 via checked.be.