ELIANIS MANAGEMENT: what changed
ELIANIS MANAGEMENT
Largest movements
- Receivables within one year -€251,461
down €251,461 (-71.9%), from €349,897 to €98,436
of which Trade receivables: -€178,203
- Cash +€29,491
up €29,491 (+1,120%), from €2,633 to €32,124
mainly Receivables within one year (+€251,461) and Net result for the year (+€25,194)
- Trade debts -€147,124
down €147,124 (-50.0%), from €294,331 to €147,207
- Advances received -€74,967
no longer reported in 2025 (was €74,967)
- Profit (loss) carried forward +€25,194
up €25,194 (+42.2%), from -€59,721 to -€34,528
- Short-term financial debts -€25,073
no longer reported in 2025 (was €25,073)
- Gross operating margin +€184,578
up €184,578, from -€158,046 to €26,532
- Financial charges -€17,695
down €17,695 (-82.1%), from €21,547 to €3,851
- Taxes -€3,312
no longer reported in 2025 (was €3,312)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,110 | €133,139 | -€221,970 | -62.5% |
| Fixed assets | 21/28 | €2,580 | €2,580 | = | 0.0% |
| Financial fixed assets | 28 | €2,580 | €2,580 | = | 0.0% |
| Current assets | 29/58 | €352,530 | €130,559 | -€221,970 | -63.0% |
| Amounts receivable within one year | 40/41 | €349,897 | €98,436 | -€251,461 | -71.9% |
| Trade receivables | 40 | €182,179 | €3,976 | -€178,203 | -97.8% |
| Other amounts receivable | 41 | €167,718 | €94,460 | -€73,258 | -43.7% |
| Cash at bank and in hand | 54/58 | €2,633 | €32,124 | +€29,491 | +1,120% |
| Total equity and liabilities | 10/49 | €355,110 | €133,139 | -€221,970 | -62.5% |
| Equity | 10/15 | -€39,261 | -€14,068 | +€25,194 | +64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€59,721 | -€34,528 | +€25,194 | +42.2% |
| Amounts payable | 17/49 | €394,371 | €147,207 | -€247,164 | -62.7% |
| Amounts payable within one year | 42/48 | €394,371 | €147,207 | -€247,164 | -62.7% |
| Financial debts | 43 | €25,073 | - | -€25,073 | |
| Credit institutions | 430/8 | €25,073 | - | -€25,073 | |
| Trade debts | 44 | €294,331 | €147,207 | -€147,124 | -50.0% |
| Suppliers | 440/4 | €294,331 | €147,207 | -€147,124 | -50.0% |
| Advances received on contracts in progress | 46 | €74,967 | - | -€74,967 | |
| Other operating charges | 640/8 | €2,418 | €1,943 | -€475 | -19.6% |
| Gross operating margin | 9900 | -€158,046 | €26,532 | +€184,578 | |
| Operating profit (loss) | 9901 | -€160,464 | €24,588 | +€185,052 | |
| Financial income | 75/76B | €3,881 | €4,457 | +€576 | +14.8% |
| Recurring financial income | 75 | €3,881 | €4,457 | +€576 | +14.8% |
| Financial charges | 65/66B | €21,547 | €3,851 | -€17,695 | -82.1% |
| Recurring financial charges | 65 | €21,547 | €3,851 | -€17,695 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€178,130 | €25,194 | +€203,324 | |
| Income taxes | 67/77 | €3,312 | - | -€3,312 | |
| Profit (loss) for the period | 9904 | -€181,441 | €25,194 | +€206,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€181,441 | €25,194 | +€206,635 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.