ELEVIA: 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.
ELEVIA
Largest movements
- Receivables within one year -€9,631
down €9,631 (-98.3%), from €9,802 to €171
- Cash -€1,322
down €1,322 (-36.5%), from €3,626 to €2,304
mainly Net result for the year (-€30,343) and Tax, wage and social debts (-€2,785)
- Tangible fixed assets -€975
down €975 (-37.7%), from €2,586 to €1,611
of which Furniture and vehicles: -€806
- Profit (loss) carried forward -€30,343
down €30,343 (-548.2%), from -€5,535 to -€35,878
- Other debts +€17,313
up €17,313 (+1731.4%), from €1,000 to €18,313
- Current portion of long-term debt +€5,377
up €5,377 (+799.0%), from €673 to €6,050
- Tax, wage and social debts -€2,785
down €2,785 (-50.8%), from €5,480 to €2,695
of which Remuneration and social security: -€1,900
- Accrued charges and deferred income -€923
no longer reported in 2025 (was €923)
- Gross operating margin -€25,193
down €25,193 (-38038.5%), from -€66 to -€25,259
- Other operating charges -€306
down €306 (-13.6%), from €2,260 to €1,953
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 | €16,014 | €4,086 | -€11,928 | -74.5% |
| Fixed assets | 21/28 | €2,586 | €1,611 | -€975 | -37.7% |
| Tangible fixed assets | 22/27 | €2,586 | €1,611 | -€975 | -37.7% |
| Furniture and vehicles | 24 | €945 | €138 | -€806 | -85.4% |
| Other tangible fixed assets | 26 | €1,641 | €1,473 | -€168 | -10.3% |
| Current assets | 29/58 | €13,428 | €2,475 | -€10,953 | -81.6% |
| Amounts receivable within one year | 40/41 | €9,802 | €171 | -€9,631 | -98.3% |
| Trade receivables | 40 | €9,802 | €171 | -€9,631 | -98.3% |
| Cash at bank and in hand | 54/58 | €3,626 | €2,304 | -€1,322 | -36.5% |
| Total equity and liabilities | 10/49 | €16,014 | €4,086 | -€11,928 | -74.5% |
| Equity | 10/15 | €7,370 | -€22,973 | -€30,343 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,406 | €10,406 | = | 0.0% |
| Distributable reserves | 133 | €10,406 | €10,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,535 | -€35,878 | -€30,343 | -548.2% |
| Amounts payable | 17/49 | €8,643 | €27,058 | +€18,415 | +213.1% |
| Amounts payable within one year | 42/48 | €7,720 | €27,058 | +€19,338 | +250.5% |
| Current portion of amounts payable after more than one year | 42 | €673 | €6,050 | +€5,377 | +799.0% |
| Trade debts | 44 | €567 | - | -€567 | |
| Suppliers | 440/4 | €567 | - | -€567 | |
| Taxes, remuneration and social security | 45 | €5,480 | €2,695 | -€2,785 | -50.8% |
| Taxes | 450/3 | €3,580 | €2,695 | -€885 | -24.7% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €1,000 | €18,313 | +€17,313 | +1731.4% |
| Accrued charges and deferred income | 492/3 | €923 | - | -€923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €975 | +€126 | +14.9% |
| Other operating charges | 640/8 | €2,260 | €1,953 | -€306 | -13.6% |
| Gross operating margin | 9900 | -€66 | -€25,259 | -€25,193 | -38038.5% |
| Operating profit (loss) | 9901 | -€3,175 | -€28,187 | -€25,013 | -787.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,028 | €2,025 | -€3 | -0.2% |
| Recurring financial charges | 65 | €2,028 | €2,025 | -€3 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,203 | -€30,212 | -€25,009 | -480.7% |
| Income taxes | 67/77 | €332 | €131 | -€201 | -60.6% |
| Profit (loss) for the period | 9904 | -€5,535 | -€30,343 | -€24,808 | -448.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,535 | -€30,343 | -€24,808 | -448.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.