ELIAS PARTNERS: 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 PARTNERS
Largest movements
- Cash +€6,235
up €6,235 (+428%), from €1,458 to €7,693
mainly Net result for the year (+€9,229) and Tax, wage and social debts (+€5,177)
- Receivables within one year +€5,178
up €5,178 (+690%), from €751 to €5,928
of which Trade receivables: +€5,034
- Profit (loss) carried forward +€9,229
up €9,229, from -€4,442 to €4,787
- Tax, wage and social debts +€5,177
new in 2025: €5,177
- Trade debts -€1,934
down €1,934 (-86.5%), from €2,236 to €303
- Other debts -€1,060
down €1,060 (-74.9%), from €1,414 to €354
- Gross operating margin +€7,431
up €7,431 (+295%), from €2,518 to €9,949
- Taxes +€1,395
new in 2025: €1,395
- Financial income +€844
up €844 (+12,745%), from €7 to €850
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 | €2,209 | €13,621 | +€11,412 | +517% |
| Current assets | 29/58 | €2,209 | €13,621 | +€11,412 | +517% |
| Amounts receivable within one year | 40/41 | €751 | €5,928 | +€5,178 | +690% |
| Trade receivables | 40 | - | €5,034 | +€5,034 | |
| Other amounts receivable | 41 | €751 | €895 | +€144 | +19.2% |
| Cash at bank and in hand | 54/58 | €1,458 | €7,693 | +€6,235 | +428% |
| Total equity and liabilities | 10/49 | €2,209 | €13,621 | +€11,412 | +517% |
| Equity | 10/15 | -€1,442 | €7,787 | +€9,229 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,442 | €4,787 | +€9,229 | |
| Amounts payable | 17/49 | €3,651 | €5,834 | +€2,184 | +59.8% |
| Amounts payable within one year | 42/48 | €3,651 | €5,834 | +€2,184 | +59.8% |
| Trade debts | 44 | €2,236 | €303 | -€1,934 | -86.5% |
| Suppliers | 440/4 | €2,236 | €303 | -€1,934 | -86.5% |
| Taxes, remuneration and social security | 45 | - | €5,177 | +€5,177 | |
| Taxes | 450/3 | - | €5,177 | +€5,177 | |
| Other amounts payable | 47/48 | €1,414 | €354 | -€1,060 | -74.9% |
| Gross operating margin | 9900 | €2,518 | €9,949 | +€7,431 | +295% |
| Operating profit (loss) | 9901 | €2,518 | €9,949 | +€7,431 | +295% |
| Financial income | 75/76B | €7 | €850 | +€844 | +12,745% |
| Recurring financial income | 75 | €7 | €850 | +€844 | +12,745% |
| Financial charges | 65/66B | €193 | €176 | -€17 | -8.9% |
| Recurring financial charges | 65 | €193 | €176 | -€17 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €2,332 | €10,624 | +€8,292 | +356% |
| Income taxes | 67/77 | - | €1,395 | +€1,395 | |
| Profit (loss) for the period | 9904 | €2,332 | €9,229 | +€6,897 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €2,332 | €9,229 | +€6,897 | +296% |
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 30 October 2026 via checked.be.