ELIF Confection: 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.
ELIF Confection
Largest movements
- Deferred charges and accrued income -€28,037
down €28,037 (-97.0%), from €28,910 to €873
- Cash -€3,811
down €3,811 (-99.9%), from €3,813 to €2
mainly Net result for the year (-€47,508) and Other debts (-€1,622)
- Tangible fixed assets -€1,217
down €1,217 (-33.3%), from €3,651 to €2,434
- Profit (loss) carried forward -€47,508
down €47,508 (-169%), from -€28,148 to -€75,656
- Trade debts +€16,947
up €16,947 (+102%), from €16,552 to €33,499
- Other debts -€1,622
down €1,622 (-19.1%), from €8,500 to €6,878
- Gross operating margin -€42,069
new in 2024: -€42,069
- Other operating charges +€1,965
new in 2024: €1,965
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,303 | €76,120 | -€32,184 | -29.7% |
| Fixed assets | 21/28 | €3,651 | €2,434 | -€1,217 | -33.3% |
| Tangible fixed assets | 22/27 | €3,651 | €2,434 | -€1,217 | -33.3% |
| Plant, machinery and equipment | 23 | €3,651 | €2,434 | -€1,217 | -33.3% |
| Current assets | 29/58 | €104,652 | €73,686 | -€30,967 | -29.6% |
| Stocks and contracts in progress | 3 | €35,949 | €35,949 | = | 0.0% |
| Stocks | 30/36 | €35,949 | €35,949 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,981 | €36,862 | +€881 | +2.4% |
| Trade receivables | 40 | €35,371 | €36,566 | +€1,195 | +3.4% |
| Other amounts receivable | 41 | €610 | €296 | -€314 | -51.5% |
| Cash at bank and in hand | 54/58 | €3,813 | €2 | -€3,811 | -99.9% |
| Deferred charges and accrued income | 490/1 | €28,910 | €873 | -€28,037 | -97.0% |
| Total equity and liabilities | 10/49 | €108,303 | €76,120 | -€32,184 | -29.7% |
| Equity | 10/15 | -€8,148 | -€55,656 | -€47,508 | -583% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,148 | -€75,656 | -€47,508 | -169% |
| Amounts payable | 17/49 | €116,451 | €131,776 | +€15,324 | +13.2% |
| Amounts payable after more than one year | 17 | €91,399 | €91,399 | = | 0.0% |
| Other amounts payable | 178/9 | €91,399 | €91,399 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,052 | €40,377 | +€15,324 | +61.2% |
| Trade debts | 44 | €16,552 | €33,499 | +€16,947 | +102% |
| Suppliers | 440/4 | €16,552 | €33,499 | +€16,947 | +102% |
| Other amounts payable | 47/48 | €8,500 | €6,878 | -€1,622 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,217 | €1,217 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,965 | +€1,965 | |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | - | -€42,069 | -€42,069 | |
| Operating profit (loss) | 9901 | -€1,217 | -€47,251 | -€46,034 | -3,783% |
| Financial charges | 65/66B | - | €257 | +€257 | |
| Recurring financial charges | 65 | - | €257 | +€257 | |
| Profit (loss) for the period before taxes | 9903 | -€1,217 | -€47,508 | -€46,291 | -3,804% |
| Profit (loss) for the period | 9904 | -€1,217 | -€47,508 | -€46,291 | -3,804% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,217 | -€47,508 | -€46,291 | -3,804% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.