ELIBETO: 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.
ELIBETO
Largest movements
- Receivables within one year +€8,012
up €8,012 (+500.1%), from €1,602 to €9,614
of which Trade receivables: +€7,902
- Tangible fixed assets -€5,650
down €5,650 (-40.1%), from €14,077 to €8,427
of which Plant, machinery and equipment: -€3,250
- Cash +€1,235
up €1,235 (+33.0%), from €3,742 to €4,978
mainly Trade debts (+€10,430) and Depreciation (+€5,650)
- Trade debts +€10,430
up €10,430 (+221.0%), from €4,720 to €15,150
- Other debts -€6,620
down €6,620 (-41.0%), from €16,165 to €9,545
- Tax, wage and social debts -€1,529
down €1,529 (-25.9%), from €5,900 to €4,371
of which Remuneration and social security: -€2,500
- Profit (loss) carried forward +€1,396
up €1,396 (+9.7%), from -€14,414 to -€13,017
- Gross operating margin +€3,363
up €3,363 (+56.5%), from €5,948 to €9,311
- Financial charges +€1,035
up €1,035 (+950.6%), from €109 to €1,144
- Taxes +€971
new in 2025: €971
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 | €20,372 | €24,049 | +€3,677 | +18.1% |
| Fixed assets | 21/28 | €14,077 | €8,427 | -€5,650 | -40.1% |
| Tangible fixed assets | 22/27 | €14,077 | €8,427 | -€5,650 | -40.1% |
| Plant, machinery and equipment | 23 | €9,474 | €6,224 | -€3,250 | -34.3% |
| Furniture and vehicles | 24 | €4,603 | €2,203 | -€2,400 | -52.1% |
| Current assets | 29/58 | €6,294 | €15,622 | +€9,327 | +148.2% |
| Amounts receivable within one year | 40/41 | €1,602 | €9,614 | +€8,012 | +500.1% |
| Trade receivables | 40 | €1,401 | €9,303 | +€7,902 | +564.1% |
| Other amounts receivable | 41 | €201 | €311 | +€110 | +54.5% |
| Cash at bank and in hand | 54/58 | €3,742 | €4,978 | +€1,235 | +33.0% |
| Deferred charges and accrued income | 490/1 | €950 | €1,030 | +€80 | +8.4% |
| Total equity and liabilities | 10/49 | €20,372 | €24,049 | +€3,677 | +18.1% |
| Equity | 10/15 | -€6,414 | -€5,017 | +€1,396 | +21.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,414 | -€13,017 | +€1,396 | +9.7% |
| Amounts payable | 17/49 | €26,785 | €29,066 | +€2,281 | +8.5% |
| Amounts payable within one year | 42/48 | €26,785 | €29,066 | +€2,281 | +8.5% |
| Trade debts | 44 | €4,720 | €15,150 | +€10,430 | +221.0% |
| Suppliers | 440/4 | €4,720 | €15,150 | +€10,430 | +221.0% |
| Taxes, remuneration and social security | 45 | €5,900 | €4,371 | -€1,529 | -25.9% |
| Taxes | 450/3 | €900 | €1,871 | +€971 | +107.9% |
| Remuneration and social security | 454/9 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Other amounts payable | 47/48 | €16,165 | €9,545 | -€6,620 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,650 | €5,650 | = | 0.0% |
| Other operating charges | 640/8 | €149 | €149 | +€1 | +0.5% |
| Gross operating margin | 9900 | €5,948 | €9,311 | +€3,363 | +56.5% |
| Operating profit (loss) | 9901 | €150 | €3,511 | +€3,362 | +2246.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €109 | €1,144 | +€1,035 | +950.6% |
| Recurring financial charges | 65 | €109 | €1,144 | +€1,035 | +950.6% |
| Profit (loss) for the period before taxes | 9903 | €42 | €2,367 | +€2,325 | +5576.6% |
| Income taxes | 67/77 | - | €971 | +€971 | |
| Profit (loss) for the period | 9904 | €42 | €1,396 | +€1,354 | +3248.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42 | €1,396 | +€1,354 | +3248.0% |
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 7 October 2026 via checked.be.