ELICA: 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.
ELICA
Largest movements
- Cash -€5,430
down €5,430 (-86.0%), from €6,316 to €886
mainly Debts after one year (-€88,565) and Other debts (-€858)
- Receivables within one year -€491
down €491 (-51.1%), from €960 to €469
of which Trade receivables: -€910
- Debts after one year -€88,565
no longer reported in 2025 (was €88,565)
- Profit (loss) carried forward +€83,444
up €83,444 (+80.4%), from -€103,801 to -€20,357
- Other debts -€858
down €858 (-41.1%), from €2,087 to €1,229
- Gross operating margin +€88,148
up €88,148, from -€3,156 to €84,992
- Financial charges -€1,746
down €1,746 (-94.8%), from €1,841 to €95
- Other operating charges +€926
up €926 (+176%), from €527 to €1,453
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 | €7,276 | €1,355 | -€5,921 | -81.4% |
| Current assets | 29/58 | €7,276 | €1,355 | -€5,921 | -81.4% |
| Amounts receivable within one year | 40/41 | €960 | €469 | -€491 | -51.1% |
| Trade receivables | 40 | €910 | - | -€910 | |
| Other amounts receivable | 41 | €50 | €469 | +€419 | +838% |
| Cash at bank and in hand | 54/58 | €6,316 | €886 | -€5,430 | -86.0% |
| Total equity and liabilities | 10/49 | €7,276 | €1,355 | -€5,921 | -81.4% |
| Equity | 10/15 | -€84,352 | -€908 | +€83,444 | +98.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €849 | €849 | = | 0.0% |
| Non-distributable reserves | 130/1 | €849 | €849 | = | 0.0% |
| Reserves not available under the articles | 1311 | €849 | €849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,801 | -€20,357 | +€83,444 | +80.4% |
| Amounts payable | 17/49 | €91,628 | €2,263 | -€89,365 | -97.5% |
| Amounts payable after more than one year | 17 | €88,565 | - | -€88,565 | |
| Other amounts payable | 178/9 | €88,565 | - | -€88,565 | |
| Amounts payable within one year | 42/48 | €3,063 | €2,263 | -€800 | -26.1% |
| Trade debts | 44 | €976 | €1,034 | +€58 | +5.9% |
| Suppliers | 440/4 | €976 | €1,034 | +€58 | +5.9% |
| Other amounts payable | 47/48 | €2,087 | €1,229 | -€858 | -41.1% |
| Non-recurring operating income | 76A | - | €87,465 | +€87,465 | |
| Other operating charges | 640/8 | €527 | €1,453 | +€926 | +176% |
| Gross operating margin | 9900 | -€3,156 | €84,992 | +€88,148 | |
| Operating profit (loss) | 9901 | -€3,683 | €83,539 | +€87,222 | |
| Financial charges | 65/66B | €1,841 | €95 | -€1,746 | -94.8% |
| Recurring financial charges | 65 | €1,841 | €95 | -€1,746 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,524 | €83,444 | +€88,968 | |
| Profit (loss) for the period | 9904 | -€5,524 | €83,444 | +€88,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,524 | €83,444 | +€88,968 |
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 20 October 2026 via checked.be.