Eli-CAN: 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.
Eli-CAN
Largest movements
- Tangible fixed assets -€12,911
down €12,911 (-33.7%), from €38,297 to €25,386
of which Leasing and similar rights: -€7,602
- Cash -€1,300
down €1,300 (-14.0%), from €9,319 to €8,019
mainly Debts after one year (-€12,431) and Accrued charges and deferred income (-€3,755)
- Debts after one year -€12,431
down €12,431 (-49.9%), from €24,911 to €12,480
- Accrued charges and deferred income -€3,755
no longer reported in 2025 (was €3,755)
- Trade debts -€2,116
down €2,116 (-44.1%), from €4,798 to €2,682
- Current portion of long-term debt +€2,100
up €2,100 (+20.3%), from €10,331 to €12,431
- Profit (loss) carried forward +€1,358
up €1,358 (+3.5%), from €38,941 to €40,299
- Purchases and services -€86,782
no longer reported in 2025 (was €86,782)
- Staff costs -€15,095
down €15,095 (-95.8%), from €15,758 to €664
- Gross operating margin -€12,160
down €12,160 (-39.7%), from €30,631 to €18,471
- Depreciation +€3,719
up €3,719 (+40.5%), from €9,192 to €12,911
- Financial charges +€853
up €853 (+26.5%), from €3,220 to €4,074
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 | €91,584 | €77,441 | -€14,143 | -15.4% |
| Formation expenses | 20 | €959 | €959 | = | 0.0% |
| Fixed assets | 21/28 | €38,297 | €25,386 | -€12,911 | -33.7% |
| Tangible fixed assets | 22/27 | €38,297 | €25,386 | -€12,911 | -33.7% |
| Furniture and vehicles | 24 | €14,847 | €9,537 | -€5,309 | -35.8% |
| Leasing and similar rights | 25 | €23,451 | €15,849 | -€7,602 | -32.4% |
| Current assets | 29/58 | €52,328 | €51,096 | -€1,232 | -2.4% |
| Amounts receivable within one year | 40/41 | €43,009 | €43,077 | +€68 | +0.2% |
| Trade receivables | 40 | €4,429 | €2,776 | -€1,653 | -37.3% |
| Other amounts receivable | 41 | €38,580 | €40,301 | +€1,722 | +4.5% |
| Cash at bank and in hand | 54/58 | €9,319 | €8,019 | -€1,300 | -14.0% |
| Total equity and liabilities | 10/49 | €91,584 | €77,441 | -€14,143 | -15.4% |
| Equity | 10/15 | €42,941 | €44,299 | +€1,358 | +3.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,941 | €40,299 | +€1,358 | +3.5% |
| Amounts payable | 17/49 | €48,643 | €33,142 | -€15,501 | -31.9% |
| Amounts payable after more than one year | 17 | €24,911 | €12,480 | -€12,431 | -49.9% |
| Financial debts | 170/4 | €24,911 | €12,480 | -€12,431 | -49.9% |
| Amounts payable within one year | 42/48 | €19,977 | €20,661 | +€684 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €10,331 | €12,431 | +€2,100 | +20.3% |
| Trade debts | 44 | €4,798 | €2,682 | -€2,116 | -44.1% |
| Suppliers | 440/4 | €4,798 | €2,682 | -€2,116 | -44.1% |
| Taxes, remuneration and social security | 45 | €4,848 | €5,549 | +€701 | +14.5% |
| Taxes | 450/3 | €1,235 | €1,936 | +€701 | +56.7% |
| Remuneration and social security | 454/9 | €3,613 | €3,613 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,755 | - | -€3,755 | |
| Goods, raw materials, services and sundry goods | 60/61 | €86,782 | - | -€86,782 | |
| Remuneration, social security and pensions | 62 | €15,758 | €664 | -€15,095 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,192 | €12,911 | +€3,719 | +40.5% |
| Other operating charges | 640/8 | €1,510 | €761 | -€748 | -49.6% |
| Gross operating margin | 9900 | €30,631 | €18,471 | -€12,160 | -39.7% |
| Operating profit (loss) | 9901 | €4,170 | €4,135 | -€36 | -0.9% |
| Financial income | 75/76B | €1,886 | €1,998 | +€112 | +6.0% |
| Recurring financial income | 75 | €1,886 | €1,998 | +€112 | +6.0% |
| Financial charges | 65/66B | €3,220 | €4,074 | +€853 | +26.5% |
| Recurring financial charges | 65 | €3,220 | €4,074 | +€853 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €2,836 | €2,059 | -€777 | -27.4% |
| Income taxes | 67/77 | €702 | €701 | -€2 | -0.2% |
| Profit (loss) for the period | 9904 | €2,133 | €1,358 | -€775 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,133 | €1,358 | -€775 | -36.3% |
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 13 October 2026 via checked.be.