ELI INFIS: 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 INFIS
Largest movements
- Cash +€22,563
up €22,563 (+143.1%), from €15,763 to €38,326
mainly Net result for the year (+€24,037) and Tax, wage and social debts (+€5,430)
- Tangible fixed assets +€675
new in 2025: €675
- Profit (loss) carried forward +€24,037
up €24,037 (+605.5%), from €3,970 to €28,006
- Tax, wage and social debts +€5,430
up €5,430 (+159.7%), from €3,400 to €8,830
of which Taxes: +€5,430
- Accrued charges and deferred income -€5,133
no longer reported in 2025 (was €5,133)
- Trade debts -€916
down €916 (-30.1%), from €3,047 to €2,130
- Other debts -€523
down €523 (-91.6%), from €571 to €48
- Gross operating margin +€25,873
up €25,873 (+448.5%), from €5,769 to €31,642
- Taxes +€5,430
up €5,430 (+301.8%), from €1,800 to €7,230
- Depreciation +€338
new in 2025: €338
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 | €17,119 | €40,014 | +€22,895 | +133.7% |
| Fixed assets | 21/28 | - | €675 | +€675 | |
| Tangible fixed assets | 22/27 | - | €675 | +€675 | |
| Furniture and vehicles | 24 | - | €675 | +€675 | |
| Current assets | 29/58 | €17,119 | €39,339 | +€22,220 | +129.8% |
| Amounts receivable within one year | 40/41 | €1,357 | €1,013 | -€344 | -25.3% |
| Trade receivables | 40 | €1,357 | €1,013 | -€344 | -25.3% |
| Cash at bank and in hand | 54/58 | €15,763 | €38,326 | +€22,563 | +143.1% |
| Total equity and liabilities | 10/49 | €17,119 | €40,014 | +€22,895 | +133.7% |
| Equity | 10/15 | €4,970 | €29,006 | +€24,037 | +483.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,970 | €28,006 | +€24,037 | +605.5% |
| Amounts payable | 17/49 | €12,150 | €11,008 | -€1,142 | -9.4% |
| Amounts payable within one year | 42/48 | €7,017 | €11,008 | +€3,991 | +56.9% |
| Trade debts | 44 | €3,047 | €2,130 | -€916 | -30.1% |
| Suppliers | 440/4 | €3,047 | €2,130 | -€916 | -30.1% |
| Taxes, remuneration and social security | 45 | €3,400 | €8,830 | +€5,430 | +159.7% |
| Taxes | 450/3 | €1,800 | €7,230 | +€5,430 | +301.8% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €571 | €48 | -€523 | -91.6% |
| Accrued charges and deferred income | 492/3 | €5,133 | - | -€5,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €338 | +€338 | |
| Gross operating margin | 9900 | €5,769 | €31,642 | +€25,873 | +448.5% |
| Operating profit (loss) | 9901 | €5,769 | €31,304 | +€25,535 | +442.6% |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €5,769 | €31,267 | +€25,498 | +442.0% |
| Income taxes | 67/77 | €1,800 | €7,230 | +€5,430 | +301.8% |
| Profit (loss) for the period | 9904 | €3,970 | €24,037 | +€20,067 | +505.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,970 | €24,037 | +€20,067 | +505.5% |
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.