ELIB: what changed
Two fiscal 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.
ELIB
Largest movements
- Tangible fixed assets +€16,273
up €16,273 (+171.7%), from €9,479 to €25,752
of which Furniture and vehicles: +€11,534
- Receivables within one year +€15,212
up €15,212 (+358.7%), from €4,240 to €19,452
of which Trade receivables: +€15,000
- Other debts +€49,042
up €49,042 (+1182.4%), from €4,148 to €53,190
- Profit (loss) carried forward -€21,454
down €21,454, from €2,902 to -€18,552
- Trade debts +€4,304
up €4,304 (+160.8%), from €2,676 to €6,980
- Gross operating margin -€5,288
down €5,288 (-148.5%), from -€3,562 to -€8,850
- Depreciation +€4,595
up €4,595 (+114.9%), from €4,000 to €8,595
- Taxes -€4,268
down €4,268 (-94.4%), from €4,520 to €252
- Other operating charges -€975
down €975 (-21.0%), from €4,633 to €3,658
- Financial charges -€190
down €190 (-65.8%), from €289 to €99
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 | €13,726 | €45,618 | +€31,892 | +232.4% |
| Fixed assets | 21/28 | €9,479 | €25,752 | +€16,273 | +171.7% |
| Tangible fixed assets | 22/27 | €9,479 | €25,752 | +€16,273 | +171.7% |
| Land and buildings | 22 | - | €8,739 | +€8,739 | |
| Plant, machinery and equipment | 23 | €9,479 | €5,479 | -€4,000 | -42.2% |
| Furniture and vehicles | 24 | €0 | €11,534 | +€11,534 | |
| Current assets | 29/58 | €4,246 | €19,865 | +€15,619 | +367.8% |
| Amounts receivable within one year | 40/41 | €4,240 | €19,452 | +€15,212 | +358.7% |
| Trade receivables | 40 | €3,943 | €18,943 | +€15,000 | +380.4% |
| Other amounts receivable | 41 | €297 | €509 | +€212 | +71.3% |
| Cash at bank and in hand | 54/58 | €6 | €413 | +€407 | +6948.8% |
| Total equity and liabilities | 10/49 | €13,726 | €45,618 | +€31,892 | +232.4% |
| Equity | 10/15 | €6,902 | -€14,552 | -€21,454 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,902 | -€18,552 | -€21,454 | |
| Amounts payable | 17/49 | €6,824 | €60,170 | +€53,346 | +781.8% |
| Amounts payable within one year | 42/48 | €6,824 | €60,170 | +€53,346 | +781.8% |
| Trade debts | 44 | €2,676 | €6,980 | +€4,304 | +160.8% |
| Suppliers | 440/4 | €2,676 | €6,980 | +€4,304 | +160.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,148 | €53,190 | +€49,042 | +1182.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €8,595 | +€4,595 | +114.9% |
| Other operating charges | 640/8 | €4,633 | €3,658 | -€975 | -21.0% |
| Gross operating margin | 9900 | -€3,562 | -€8,850 | -€5,288 | -148.5% |
| Operating profit (loss) | 9901 | -€12,195 | -€21,103 | -€8,908 | -73.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €289 | €99 | -€190 | -65.8% |
| Recurring financial charges | 65 | €289 | €99 | -€190 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,484 | -€21,202 | -€8,717 | -69.8% |
| Income taxes | 67/77 | €4,520 | €252 | -€4,268 | -94.4% |
| Profit (loss) for the period | 9904 | -€17,005 | -€21,454 | -€4,450 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,005 | -€21,454 | -€4,450 | -26.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.