ELIA CONSULTING: 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.
ELIA CONSULTING
Largest movements
- Cash -€32,098
down €32,098 (-29.9%), from €107,416 to €75,318
mainly Net result for the year (-€24,818) and Receivables within one year (-€11,436)
- Receivables within one year +€11,436
up €11,436 (+95.1%), from €12,028 to €23,463
of which Trade receivables: +€12,584
- Tangible fixed assets -€2,356
down €2,356 (-28.7%), from €8,218 to €5,862
- Profit (loss) carried forward -€24,818
down €24,818 (-71.5%), from -€34,705 to -€59,523
- Trade debts +€1,324
new in 2025: €1,324
- Gross operating margin +€14,510
up €14,510 (+40.3%), from -€35,992 to -€21,481
- Financial income -€4,124
no longer reported in 2025 (was €4,124)
- Depreciation +€400
up €400 (+20.5%), from €1,956 to €2,356
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 | €127,662 | €104,644 | -€23,018 | -18.0% |
| Fixed assets | 21/28 | €8,218 | €5,862 | -€2,356 | -28.7% |
| Tangible fixed assets | 22/27 | €8,218 | €5,862 | -€2,356 | -28.7% |
| Furniture and vehicles | 24 | €8,218 | €5,862 | -€2,356 | -28.7% |
| Current assets | 29/58 | €119,443 | €98,781 | -€20,662 | -17.3% |
| Amounts receivable within one year | 40/41 | €12,028 | €23,463 | +€11,436 | +95.1% |
| Trade receivables | 40 | - | €12,584 | +€12,584 | |
| Other amounts receivable | 41 | €12,028 | €10,879 | -€1,148 | -9.5% |
| Cash at bank and in hand | 54/58 | €107,416 | €75,318 | -€32,098 | -29.9% |
| Total equity and liabilities | 10/49 | €127,662 | €104,644 | -€23,018 | -18.0% |
| Equity | 10/15 | €121,036 | €96,218 | -€24,818 | -20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,540 | €149,540 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,680 | €147,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,705 | -€59,523 | -€24,818 | -71.5% |
| Amounts payable | 17/49 | €6,626 | €8,426 | +€1,800 | +27.2% |
| Amounts payable within one year | 42/48 | €6,626 | €8,426 | +€1,800 | +27.2% |
| Trade debts | 44 | - | €1,324 | +€1,324 | |
| Suppliers | 440/4 | - | €1,324 | +€1,324 | |
| Taxes, remuneration and social security | 45 | €6,626 | €7,102 | +€476 | +7.2% |
| Taxes | 450/3 | €3,209 | €1,452 | -€1,757 | -54.8% |
| Remuneration and social security | 454/9 | €3,417 | €5,650 | +€2,233 | +65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,956 | €2,356 | +€400 | +20.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€35,992 | -€21,481 | +€14,510 | +40.3% |
| Operating profit (loss) | 9901 | -€38,335 | -€24,237 | +€14,098 | +36.8% |
| Financial income | 75/76B | €4,124 | - | -€4,124 | |
| Recurring financial income | 75 | €4,124 | - | -€4,124 | |
| Financial charges | 65/66B | €136 | €181 | +€45 | +33.4% |
| Recurring financial charges | 65 | €136 | €181 | +€45 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,347 | -€24,418 | +€9,928 | +28.9% |
| Income taxes | 67/77 | €358 | €400 | +€42 | +11.7% |
| Profit (loss) for the period | 9904 | -€34,705 | -€24,818 | +€9,886 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,705 | -€24,818 | +€9,886 | +28.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.