Eli 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.
Eli Consulting
Largest movements
- Cash +€47,662
up €47,662 (+27.5%), from €173,263 to €220,924
mainly Other debts (+€201,000) and Net result for the year (+€72,950)
- Receivables within one year +€11,505
new in 2025: €11,505
of which Trade receivables: +€10,500
- Other debts +€201,000
new in 2025: €201,000
- Profit (loss) carried forward -€128,050
down €128,050 (-99.9%), from €128,217 to €167
- Tax, wage and social debts -€14,716
down €14,716 (-36.6%), from €40,251 to €25,535
- Gross operating margin +€7,310
up €7,310 (+8.5%), from €85,736 to €93,046
- Taxes +€1,373
up €1,373 (+7.8%), from €17,622 to €18,995
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 | €174,371 | €232,877 | +€58,506 | +33.6% |
| Fixed assets | 21/28 | €1,108 | €447 | -€661 | -59.6% |
| Tangible fixed assets | 22/27 | €1,108 | €447 | -€661 | -59.6% |
| Plant, machinery and equipment | 23 | €1,108 | €447 | -€661 | -59.6% |
| Current assets | 29/58 | €173,263 | €232,429 | +€59,167 | +34.1% |
| Amounts receivable within one year | 40/41 | - | €11,505 | +€11,505 | |
| Trade receivables | 40 | - | €10,500 | +€10,500 | |
| Other amounts receivable | 41 | - | €1,005 | +€1,005 | |
| Cash at bank and in hand | 54/58 | €173,263 | €220,924 | +€47,662 | +27.5% |
| Total equity and liabilities | 10/49 | €174,371 | €232,877 | +€58,506 | +33.6% |
| Equity | 10/15 | €133,217 | €5,167 | -€128,050 | -96.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,217 | €167 | -€128,050 | -99.9% |
| Amounts payable | 17/49 | €41,153 | €227,709 | +€186,556 | +453.3% |
| Amounts payable within one year | 42/48 | €41,153 | €227,709 | +€186,556 | +453.3% |
| Trade debts | 44 | €902 | €1,174 | +€272 | +30.1% |
| Suppliers | 440/4 | €902 | €1,174 | +€272 | +30.1% |
| Taxes, remuneration and social security | 45 | €40,251 | €25,535 | -€14,716 | -36.6% |
| Taxes | 450/3 | €40,251 | €25,535 | -€14,716 | -36.6% |
| Other amounts payable | 47/48 | - | €201,000 | +€201,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €661 | +€4 | +0.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €85,736 | €93,046 | +€7,310 | +8.5% |
| Operating profit (loss) | 9901 | €84,691 | €91,986 | +€7,294 | +8.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €84,652 | €91,945 | +€7,293 | +8.6% |
| Income taxes | 67/77 | €17,622 | €18,995 | +€1,373 | +7.8% |
| Profit (loss) for the period | 9904 | €67,030 | €72,950 | +€5,920 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,030 | €72,950 | +€5,920 | +8.8% |
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 5 October 2026 via checked.be.