ELEVATION 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.
ELEVATION CONSULTING
Largest movements
- Cash +€281,376
up €281,376 (+286.4%), from €98,254 to €379,629
mainly Receivables within one year (+€238,481) and Net result for the year (+€95,262)
- Receivables within one year -€238,481
down €238,481 (-75.5%), from €315,692 to €77,212
of which Other amounts receivable: -€181,802
- Deferred charges and accrued income +€16,575
up €16,575 (+109.1%), from €15,194 to €31,769
- Reserves +€95,262
up €95,262 (+26.6%), from €358,187 to €453,449
- Other debts -€19,609
down €19,609 (-91.9%), from €21,343 to €1,734
- Debts after one year -€14,668
down €14,668 (-39.5%), from €37,172 to €22,504
- Gross operating margin -€48,497
down €48,497 (-26.0%), from €186,771 to €138,274
- Taxes -€27,461
down €27,461 (-42.2%), from €65,056 to €37,595
- Financial income -€22,263
down €22,263 (-93.1%), from €23,905 to €1,642
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 | €486,515 | €545,063 | +€58,548 | +12.0% |
| Fixed assets | 21/28 | €7,375 | €6,453 | -€923 | -12.5% |
| Tangible fixed assets | 22/27 | €7,375 | €6,453 | -€923 | -12.5% |
| Plant, machinery and equipment | 23 | €7,375 | €6,453 | -€923 | -12.5% |
| Current assets | 29/58 | €479,140 | €538,610 | +€59,470 | +12.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €315,692 | €77,212 | -€238,481 | -75.5% |
| Trade receivables | 40 | €122,323 | €65,644 | -€56,678 | -46.3% |
| Other amounts receivable | 41 | €193,370 | €11,568 | -€181,802 | -94.0% |
| Cash at bank and in hand | 54/58 | €98,254 | €379,629 | +€281,376 | +286.4% |
| Deferred charges and accrued income | 490/1 | €15,194 | €31,769 | +€16,575 | +109.1% |
| Total equity and liabilities | 10/49 | €486,515 | €545,063 | +€58,548 | +12.0% |
| Equity | 10/15 | €379,333 | €474,595 | +€95,262 | +25.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €358,187 | €453,449 | +€95,262 | +26.6% |
| Distributable reserves | 133 | €358,187 | €453,449 | +€95,262 | +26.6% |
| Profit (loss) carried forward | 14 | €8,747 | €8,747 | = | 0.0% |
| Amounts payable | 17/49 | €107,182 | €70,467 | -€36,714 | -34.3% |
| Amounts payable after more than one year | 17 | €37,172 | €22,504 | -€14,668 | -39.5% |
| Financial debts | 170/4 | €37,172 | €22,504 | -€14,668 | -39.5% |
| Amounts payable within one year | 42/48 | €70,010 | €47,963 | -€22,047 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €14,406 | €14,668 | +€262 | +1.8% |
| Trade debts | 44 | €8,899 | €5,805 | -€3,094 | -34.8% |
| Suppliers | 440/4 | €8,899 | €5,805 | -€3,094 | -34.8% |
| Taxes, remuneration and social security | 45 | €25,362 | €25,756 | +€394 | +1.6% |
| Taxes | 450/3 | €21,363 | €21,719 | +€356 | +1.7% |
| Remuneration and social security | 454/9 | €3,998 | €4,037 | +€38 | +1.0% |
| Other amounts payable | 47/48 | €21,343 | €1,734 | -€19,609 | -91.9% |
| Non-recurring operating income | 76A | €19,506 | - | -€19,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €923 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €2,086 | +€1,581 | +312.8% |
| Gross operating margin | 9900 | €186,771 | €138,274 | -€48,497 | -26.0% |
| Operating profit (loss) | 9901 | €185,343 | €135,266 | -€50,077 | -27.0% |
| Financial income | 75/76B | €23,905 | €1,642 | -€22,263 | -93.1% |
| Recurring financial income | 75 | €23,905 | €1,642 | -€22,263 | -93.1% |
| Financial charges | 65/66B | €5,374 | €4,051 | -€1,323 | -24.6% |
| Recurring financial charges | 65 | €5,374 | €4,051 | -€1,323 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €203,875 | €132,857 | -€71,018 | -34.8% |
| Income taxes | 67/77 | €65,056 | €37,595 | -€27,461 | -42.2% |
| Profit (loss) for the period | 9904 | €138,819 | €95,262 | -€43,557 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €138,819 | €95,262 | -€43,557 | -31.4% |
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 7 October 2026 via checked.be.