Elident: 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.
Elident
Largest movements
- Cash -€84,019
down €84,019 (-27.7%), from €303,012 to €218,993
mainly Contributions, distributions and other (-€243,815) and Other debts (-€17,489)
- Reserves -€82,243
down €82,243 (-33.7%), from €243,815 to €161,572
- Other debts -€17,489
no longer reported in 2025 (was €17,489)
- Tax, wage and social debts +€15,363
up €15,363 (+35.4%), from €43,349 to €58,711
of which Taxes: +€12,342
- Gross operating margin +€17,495
up €17,495 (+9.0%), from €193,775 to €211,270
- Taxes +€3,357
up €3,357 (+7.6%), from €44,384 to €47,741
- Financial income -€2,121
down €2,121 (-61.5%), from €3,451 to €1,330
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 | €309,157 | €225,294 | -€83,864 | -27.1% |
| Fixed assets | 21/28 | €6,145 | €6,301 | +€156 | +2.5% |
| Tangible fixed assets | 22/27 | €6,145 | €6,301 | +€156 | +2.5% |
| Land and buildings | 22 | €2,900 | €2,900 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,161 | €1,222 | +€60 | +5.2% |
| Furniture and vehicles | 24 | €2,084 | €2,179 | +€95 | +4.6% |
| Current assets | 29/58 | €303,012 | €218,993 | -€84,019 | -27.7% |
| Cash at bank and in hand | 54/58 | €303,012 | €218,993 | -€84,019 | -27.7% |
| Total equity and liabilities | 10/49 | €309,157 | €225,294 | -€83,864 | -27.1% |
| Equity | 10/15 | €246,315 | €164,072 | -€82,243 | -33.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €243,815 | €161,572 | -€82,243 | -33.7% |
| Distributable reserves | 133 | €243,815 | €161,572 | -€82,243 | -33.7% |
| Amounts payable | 17/49 | €62,843 | €61,222 | -€1,621 | -2.6% |
| Amounts payable within one year | 42/48 | €62,843 | €61,222 | -€1,621 | -2.6% |
| Trade debts | 44 | €2,005 | €2,510 | +€505 | +25.2% |
| Suppliers | 440/4 | €2,005 | €2,510 | +€505 | +25.2% |
| Taxes, remuneration and social security | 45 | €43,349 | €58,711 | +€15,363 | +35.4% |
| Taxes | 450/3 | €43,349 | €55,691 | +€12,342 | +28.5% |
| Remuneration and social security | 454/9 | - | €3,021 | +€3,021 | |
| Other amounts payable | 47/48 | €17,489 | - | -€17,489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,869 | €2,842 | -€26 | -0.9% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | +1332333.3% |
| Gross operating margin | 9900 | €193,775 | €211,270 | +€17,495 | +9.0% |
| Operating profit (loss) | 9901 | €190,906 | €208,028 | +€17,122 | +9.0% |
| Financial income | 75/76B | €3,451 | €1,330 | -€2,121 | -61.5% |
| Recurring financial income | 75 | €3,451 | €1,330 | -€2,121 | -61.5% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €194,314 | €209,313 | +€14,999 | +7.7% |
| Income taxes | 67/77 | €44,384 | €47,741 | +€3,357 | +7.6% |
| Profit (loss) for the period | 9904 | €149,930 | €161,572 | +€11,642 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €149,930 | €161,572 | +€11,642 | +7.8% |
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 4 October 2026 via checked.be.