ELIDENTIA: 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.
ELIDENTIA
Largest movements
- Receivables within one year +€50,742
up €50,742 (+147.1%), from €34,486 to €85,228
of which Other amounts receivable: +€61,712
- Cash -€45,477
down €45,477 (-46.7%), from €97,327 to €51,850
mainly Receivables within one year (-€50,742) and Tax, wage and social debts (-€23,974)
- Tangible fixed assets +€17,982
up €17,982 (+1821.1%), from €987 to €18,970
of which Other tangible fixed assets: +€18,662
- Current investments +€14,655
up €14,655 (+49.6%), from €29,518 to €44,173
- Deferred charges and accrued income -€5,225
down €5,225 (-58.5%), from €8,929 to €3,704
- Profit (loss) carried forward +€56,146
up €56,146 (+46.3%), from €121,338 to €177,484
- Tax, wage and social debts -€23,974
down €23,974 (-59.5%), from €40,261 to €16,287
- Gross operating margin -€85,452
down €85,452 (-52.9%), from €161,672 to €76,220
- Taxes -€20,863
down €20,863 (-56.0%), from €37,247 to €16,384
- Depreciation +€2,571
up €2,571 (+244.7%), from €1,051 to €3,622
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 | €171,247 | €203,925 | +€32,678 | +19.1% |
| Fixed assets | 21/28 | €987 | €18,970 | +€17,982 | +1821.1% |
| Tangible fixed assets | 22/27 | €987 | €18,970 | +€17,982 | +1821.1% |
| Furniture and vehicles | 24 | €987 | €308 | -€679 | -68.8% |
| Other tangible fixed assets | 26 | - | €18,662 | +€18,662 | |
| Current assets | 29/58 | €170,259 | €184,955 | +€14,695 | +8.6% |
| Amounts receivable within one year | 40/41 | €34,486 | €85,228 | +€50,742 | +147.1% |
| Trade receivables | 40 | €11,472 | €502 | -€10,970 | -95.6% |
| Other amounts receivable | 41 | €23,013 | €84,726 | +€61,712 | +268.2% |
| Current investments | 50/53 | €29,518 | €44,173 | +€14,655 | +49.6% |
| Cash at bank and in hand | 54/58 | €97,327 | €51,850 | -€45,477 | -46.7% |
| Deferred charges and accrued income | 490/1 | €8,929 | €3,704 | -€5,225 | -58.5% |
| Total equity and liabilities | 10/49 | €171,247 | €203,925 | +€32,678 | +19.1% |
| Equity | 10/15 | €126,338 | €182,484 | +€56,146 | +44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,338 | €177,484 | +€56,146 | +46.3% |
| Amounts payable | 17/49 | €44,909 | €21,441 | -€23,468 | -52.3% |
| Amounts payable within one year | 42/48 | €44,735 | €21,266 | -€23,469 | -52.5% |
| Trade debts | 44 | €3,873 | €4,146 | +€274 | +7.1% |
| Suppliers | 440/4 | €3,873 | €4,146 | +€274 | +7.1% |
| Taxes, remuneration and social security | 45 | €40,261 | €16,287 | -€23,974 | -59.5% |
| Taxes | 450/3 | €40,261 | €16,287 | -€23,974 | -59.5% |
| Other amounts payable | 47/48 | €601 | €833 | +€232 | +38.5% |
| Accrued charges and deferred income | 492/3 | €174 | €175 | +€0 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,051 | €3,622 | +€2,571 | +244.7% |
| Other operating charges | 640/8 | €220 | €391 | +€171 | +77.6% |
| Gross operating margin | 9900 | €161,672 | €76,220 | -€85,452 | -52.9% |
| Operating profit (loss) | 9901 | €160,401 | €72,208 | -€88,194 | -55.0% |
| Financial income | 75/76B | €2,583 | €3,041 | +€458 | +17.7% |
| Recurring financial income | 75 | €2,583 | €3,041 | +€458 | +17.7% |
| Financial charges | 65/66B | €2,707 | €1,885 | -€822 | -30.4% |
| Recurring financial charges | 65 | €2,707 | €1,885 | -€822 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €160,277 | €73,364 | -€86,913 | -54.2% |
| Income taxes | 67/77 | €37,247 | €16,384 | -€20,863 | -56.0% |
| Profit (loss) for the period | 9904 | €123,030 | €56,979 | -€66,051 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,030 | €56,979 | -€66,051 | -53.7% |
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 3 October 2026 via checked.be.