ELIAS CONSULTANCY: 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.
ELIAS CONSULTANCY
Largest movements
- Cash +€3,596
up €3,596 (+1.3%), from €286,979 to €290,576
mainly Net result for the year (+€2,914) and Trade debts (+€346)
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€787
new in 2025: €787
- Financial income +€379
up €379 (+6.9%), from €5,460 to €5,839
- Gross operating margin +€297
up €297 (+37.0%), from -€804 to -€506
- Taxes -€56
down €56 (-3.4%), from €1,638 to €1,582
- Purchases and services -€19
down €19 (-2.3%), from €804 to €785
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 | €301,280 | €304,541 | +€3,260 | +1.1% |
| Fixed assets | 21/28 | €13,965 | €13,965 | = | 0.0% |
| Financial fixed assets | 28 | €13,965 | €13,965 | = | 0.0% |
| Current assets | 29/58 | €287,315 | €290,576 | +€3,260 | +1.1% |
| Amounts receivable within one year | 40/41 | €336 | - | -€336 | |
| Other amounts receivable | 41 | €336 | - | -€336 | |
| Cash at bank and in hand | 54/58 | €286,979 | €290,576 | +€3,596 | +1.3% |
| Total equity and liabilities | 10/49 | €301,280 | €304,541 | +€3,260 | +1.1% |
| Equity | 10/15 | €128,227 | €131,141 | +€2,914 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,967 | €116,881 | +€2,914 | +2.6% |
| Amounts payable | 17/49 | €173,053 | €173,400 | +€346 | +0.2% |
| Amounts payable within one year | 42/48 | €173,053 | €173,400 | +€346 | +0.2% |
| Trade debts | 44 | €53 | €400 | +€346 | +651% |
| Suppliers | 440/4 | €53 | €400 | +€346 | +651% |
| Other amounts payable | 47/48 | €173,000 | €173,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €804 | €785 | -€19 | -2.3% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€804 | -€506 | +€297 | +37.0% |
| Operating profit (loss) | 9901 | -€804 | -€1,293 | -€490 | -60.9% |
| Financial income | 75/76B | €5,460 | €5,839 | +€379 | +6.9% |
| Recurring financial income | 75 | €5,460 | €5,839 | +€379 | +6.9% |
| Financial charges | 65/66B | €40 | €50 | +€10 | +25.6% |
| Recurring financial charges | 65 | €40 | €50 | +€10 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €4,617 | €4,496 | -€121 | -2.6% |
| Income taxes | 67/77 | €1,638 | €1,582 | -€56 | -3.4% |
| Profit (loss) for the period | 9904 | €2,979 | €2,914 | -€65 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,979 | €2,914 | -€65 | -2.2% |
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 26 October 2026 via checked.be.