ELIANCE: 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.
ELIANCE
Largest movements
- Cash -€67,975
down €67,975 (-51.3%), from €132,426 to €64,451
mainly Contributions, distributions and other (-€55,874) and Receivables within one year (-€40,915)
- Receivables within one year +€40,915
up €40,915 (+190.8%), from €21,441 to €62,356
of which Other amounts receivable: +€41,665
- Profit (loss) carried forward -€37,419
down €37,419 (-100.0%), from €37,419 to €0
- Other debts +€11,221
up €11,221 (+155.1%), from €7,234 to €18,455
- Tax, wage and social debts -€6,163
down €6,163 (-38.9%), from €15,852 to €9,689
- Trade debts +€4,579
up €4,579 (+479.6%), from €955 to €5,533
- Gross operating margin -€35,589
down €35,589 (-57.2%), from €62,264 to €26,675
- Taxes -€11,278
down €11,278 (-64.0%), from €17,615 to €6,337
- Other operating charges +€1,103
new in 2025: €1,103
- Financial income +€825
up €825 (+82520.0%), from €1 to €826
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 | €157,437 | €129,641 | -€27,796 | -17.7% |
| Fixed assets | 21/28 | €509 | €0 | -€509 | -100.0% |
| Tangible fixed assets | 22/27 | €284 | €0 | -€284 | -100.0% |
| Furniture and vehicles | 24 | €284 | €0 | -€284 | -100.0% |
| Financial fixed assets | 28 | €225 | €0 | -€225 | -100.0% |
| Current assets | 29/58 | €156,927 | €129,641 | -€27,286 | -17.4% |
| Amounts receivable within one year | 40/41 | €21,441 | €62,356 | +€40,915 | +190.8% |
| Trade receivables | 40 | €14,035 | €13,285 | -€750 | -5.3% |
| Other amounts receivable | 41 | €7,406 | €49,071 | +€41,665 | +562.6% |
| Cash at bank and in hand | 54/58 | €132,426 | €64,451 | -€67,975 | -51.3% |
| Deferred charges and accrued income | 490/1 | €3,060 | €2,834 | -€226 | -7.4% |
| Total equity and liabilities | 10/49 | €157,437 | €129,641 | -€27,796 | -17.7% |
| Equity | 10/15 | €133,060 | €95,641 | -€37,419 | -28.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,641 | €92,641 | = | 0.0% |
| Distributable reserves | 133 | €92,641 | €92,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,419 | €0 | -€37,419 | -100.0% |
| Amounts payable | 17/49 | €24,377 | €34,000 | +€9,623 | +39.5% |
| Amounts payable within one year | 42/48 | €24,041 | €33,677 | +€9,636 | +40.1% |
| Trade debts | 44 | €955 | €5,533 | +€4,579 | +479.6% |
| Suppliers | 440/4 | €955 | €5,533 | +€4,579 | +479.6% |
| Taxes, remuneration and social security | 45 | €15,852 | €9,689 | -€6,163 | -38.9% |
| Taxes | 450/3 | €15,852 | €9,689 | -€6,163 | -38.9% |
| Other amounts payable | 47/48 | €7,234 | €18,455 | +€11,221 | +155.1% |
| Accrued charges and deferred income | 492/3 | €336 | €323 | -€13 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €284 | -€121 | -29.9% |
| Other operating charges | 640/8 | - | €1,103 | +€1,103 | |
| Gross operating margin | 9900 | €62,264 | €26,675 | -€35,589 | -57.2% |
| Operating profit (loss) | 9901 | €61,858 | €25,288 | -€36,570 | -59.1% |
| Financial income | 75/76B | €1 | €826 | +€825 | +82520.0% |
| Recurring financial income | 75 | €1 | €826 | +€825 | +82520.0% |
| Financial charges | 65/66B | €1,775 | €1,322 | -€452 | -25.5% |
| Recurring financial charges | 65 | €1,775 | €1,322 | -€452 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €60,085 | €24,792 | -€35,293 | -58.7% |
| Income taxes | 67/77 | €17,615 | €6,337 | -€11,278 | -64.0% |
| Profit (loss) for the period | 9904 | €42,470 | €18,455 | -€24,015 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,470 | €18,455 | -€24,015 | -56.5% |
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 10 October 2026 via checked.be.