ELI TRADE: 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 TRADE
Largest movements
- Tangible fixed assets -€2,711
down €2,711 (-33.0%), from €8,208 to €5,497
- Receivables within one year -€962
down €962 (-22.7%), from €4,231 to €3,268
of which Trade receivables: -€971
- Cash -€521
down €521 (-73.8%), from €705 to €185
mainly Net result for the year (-€8,887) and Trade debts (-€359)
- Profit (loss) carried forward -€8,887
down €8,887 (-281.6%), from -€3,156 to -€12,042
- Other debts +€5,052
up €5,052 (+573.6%), from €881 to €5,932
- Trade debts -€359
down €359 (-85.7%), from €419 to €60
- Other operating charges -€1,418
down €1,418 (-64.9%), from €2,184 to €766
- Gross operating margin -€450
down €450 (-9.3%), from -€4,865 to -€5,315
- Financial charges -€247
down €247 (-72.3%), from €342 to €95
- Financial income -€202
no longer reported in 2025 (was €202)
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 | €13,144 | €8,950 | -€4,194 | -31.9% |
| Fixed assets | 21/28 | €8,208 | €5,497 | -€2,711 | -33.0% |
| Tangible fixed assets | 22/27 | €8,208 | €5,497 | -€2,711 | -33.0% |
| Furniture and vehicles | 24 | €8,208 | €5,497 | -€2,711 | -33.0% |
| Current assets | 29/58 | €4,936 | €3,453 | -€1,483 | -30.0% |
| Amounts receivable within one year | 40/41 | €4,231 | €3,268 | -€962 | -22.7% |
| Trade receivables | 40 | €971 | - | -€971 | |
| Other amounts receivable | 41 | €3,260 | €3,268 | +€9 | +0.3% |
| Cash at bank and in hand | 54/58 | €705 | €185 | -€521 | -73.8% |
| Total equity and liabilities | 10/49 | €13,144 | €8,950 | -€4,194 | -31.9% |
| Equity | 10/15 | €11,844 | €2,958 | -€8,887 | -75.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,156 | -€12,042 | -€8,887 | -281.6% |
| Amounts payable | 17/49 | €1,299 | €5,992 | +€4,693 | +361.2% |
| Amounts payable within one year | 42/48 | €1,299 | €5,992 | +€4,693 | +361.2% |
| Trade debts | 44 | €419 | €60 | -€359 | -85.7% |
| Suppliers | 440/4 | €419 | €60 | -€359 | -85.7% |
| Other amounts payable | 47/48 | €881 | €5,932 | +€5,052 | +573.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,711 | €2,711 | = | 0.0% |
| Other operating charges | 640/8 | €2,184 | €766 | -€1,418 | -64.9% |
| Gross operating margin | 9900 | -€4,865 | -€5,315 | -€450 | -9.3% |
| Operating profit (loss) | 9901 | -€9,760 | -€8,792 | +€968 | +9.9% |
| Financial income | 75/76B | €202 | - | -€202 | |
| Recurring financial income | 75 | €202 | - | -€202 | |
| Financial charges | 65/66B | €342 | €95 | -€247 | -72.3% |
| Recurring financial charges | 65 | €342 | €95 | -€247 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,900 | -€8,887 | +€1,014 | +10.2% |
| Profit (loss) for the period | 9904 | -€9,900 | -€8,887 | +€1,014 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,900 | -€8,887 | +€1,014 | +10.2% |
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 4 October 2026 via checked.be.