Elevator: 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.
Elevator
Largest movements
- Cash +€42,371
up €42,371 (+31.2%), from €135,873 to €178,244
mainly Net result for the year (+€104,503) and Other debts (+€104,503)
- Receivables within one year +€9,733
up €9,733 (+11.4%), from €85,291 to €95,024
of which Trade receivables: +€9,305
- Tangible fixed assets -€8,518
down €8,518 (-28.7%), from €29,667 to €21,148
of which Furniture and vehicles: -€8,441
- Other debts +€104,503
up €104,503, from €0 to €104,503
- Accrued charges and deferred income -€42,520
down €42,520 (-63.8%), from €66,619 to €24,099
- Tax, wage and social debts -€15,177
down €15,177 (-85.9%), from €17,665 to €2,488
of which Taxes: -€15,177
- Trade debts -€3,400
down €3,400 (-54.0%), from €6,294 to €2,894
- Gross operating margin +€58,451
up €58,451 (+66.9%), from €87,306 to €145,757
- Taxes +€15,033
up €15,033 (+85.1%), from €17,665 to €32,698
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 | €252,547 | €295,952 | +€43,405 | +17.2% |
| Fixed assets | 21/28 | €29,667 | €21,148 | -€8,518 | -28.7% |
| Tangible fixed assets | 22/27 | €29,667 | €21,148 | -€8,518 | -28.7% |
| Land and buildings | 22 | €639 | €561 | -€78 | -12.2% |
| Furniture and vehicles | 24 | €29,028 | €20,587 | -€8,441 | -29.1% |
| Current assets | 29/58 | €222,880 | €274,803 | +€51,923 | +23.3% |
| Amounts receivable within one year | 40/41 | €85,291 | €95,024 | +€9,733 | +11.4% |
| Trade receivables | 40 | €70,376 | €79,681 | +€9,305 | +13.2% |
| Other amounts receivable | 41 | €14,914 | €15,342 | +€428 | +2.9% |
| Cash at bank and in hand | 54/58 | €135,873 | €178,244 | +€42,371 | +31.2% |
| Deferred charges and accrued income | 490/1 | €1,717 | €1,536 | -€181 | -10.5% |
| Total equity and liabilities | 10/49 | €252,547 | €295,952 | +€43,405 | +17.2% |
| Equity | 10/15 | €161,969 | €161,969 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €67,173 | €67,173 | = | 0.0% |
| Distributable reserves | 133 | €67,173 | €67,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,796 | €90,796 | = | 0.0% |
| Amounts payable | 17/49 | €90,578 | €133,983 | +€43,405 | +47.9% |
| Amounts payable within one year | 42/48 | €23,959 | €109,884 | +€85,925 | +358.6% |
| Trade debts | 44 | €6,294 | €2,894 | -€3,400 | -54.0% |
| Suppliers | 440/4 | €6,294 | €2,894 | -€3,400 | -54.0% |
| Taxes, remuneration and social security | 45 | €17,665 | €2,488 | -€15,177 | -85.9% |
| Taxes | 450/3 | €17,665 | €2,488 | -€15,177 | -85.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €104,503 | +€104,503 | |
| Accrued charges and deferred income | 492/3 | €66,619 | €24,099 | -€42,520 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,605 | €8,518 | -€87 | -1.0% |
| Other operating charges | 640/8 | €551 | €551 | -€1 | -0.1% |
| Gross operating margin | 9900 | €87,306 | €145,757 | +€58,451 | +66.9% |
| Operating profit (loss) | 9901 | €78,149 | €136,688 | +€58,539 | +74.9% |
| Financial income | 75/76B | €421 | €608 | +€187 | +44.4% |
| Recurring financial income | 75 | €421 | €608 | +€187 | +44.4% |
| Financial charges | 65/66B | €260 | €95 | -€164 | -63.3% |
| Recurring financial charges | 65 | €260 | €95 | -€164 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €78,311 | €137,201 | +€58,890 | +75.2% |
| Income taxes | 67/77 | €17,665 | €32,698 | +€15,033 | +85.1% |
| Profit (loss) for the period | 9904 | €60,646 | €104,503 | +€43,857 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,646 | €104,503 | +€43,857 | +72.3% |
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 12 October 2026 via checked.be.