ELIFA: 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.
ELIFA
Largest movements
- Cash -€10,023
down €10,023 (-98.0%), from €10,230 to €207
mainly Debts after one year (-€42,485) and Trade debts (-€5,756)
- Debts after one year -€42,485
down €42,485 (-13.9%), from €306,369 to €263,884
- Reserves +€16,547
up €16,547 (+35.3%), from €46,823 to €63,370
- Other debts +€14,826
up €14,826 (+5.1%), from €289,201 to €304,027
- Accrued charges and deferred income +€9,661
up €9,661 (+48.6%), from €19,877 to €29,538
- Gross operating margin -€8,584
down €8,584 (-16.7%), from €51,498 to €42,914
- Taxes -€1,953
down €1,953 (-23.2%), from €8,400 to €6,448
- Financial charges -€790
down €790 (-3.9%), from €20,386 to €19,596
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 | €729,365 | €723,417 | -€5,948 | -0.8% |
| Fixed assets | 21/28 | €700,000 | €700,000 | = | 0.0% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €29,365 | €23,417 | -€5,948 | -20.3% |
| Amounts receivable within one year | 40/41 | €17,771 | €23,211 | +€5,439 | +30.6% |
| Trade receivables | 40 | €6,341 | €12,036 | +€5,694 | +89.8% |
| Other amounts receivable | 41 | €11,430 | €11,175 | -€255 | -2.2% |
| Cash at bank and in hand | 54/58 | €10,230 | €207 | -€10,023 | -98.0% |
| Deferred charges and accrued income | 490/1 | €1,364 | €0 | -€1,364 | -100% |
| Total equity and liabilities | 10/49 | €729,365 | €723,417 | -€5,948 | -0.8% |
| Equity | 10/15 | €48,823 | €65,370 | +€16,547 | +33.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,823 | €63,370 | +€16,547 | +35.3% |
| Distributable reserves | 133 | €46,823 | €63,370 | +€16,547 | +35.3% |
| Amounts payable | 17/49 | €680,543 | €658,047 | -€22,495 | -3.3% |
| Amounts payable after more than one year | 17 | €306,369 | €263,884 | -€42,485 | -13.9% |
| Financial debts | 170/4 | €306,369 | €263,884 | -€42,485 | -13.9% |
| Amounts payable within one year | 42/48 | €354,297 | €364,625 | +€10,328 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €41,519 | €42,485 | +€966 | +2.3% |
| Trade debts | 44 | €7,609 | €1,853 | -€5,756 | -75.7% |
| Suppliers | 440/4 | €7,609 | €1,853 | -€5,756 | -75.7% |
| Taxes, remuneration and social security | 45 | €15,968 | €16,261 | +€293 | +1.8% |
| Taxes | 450/3 | €15,968 | €13,911 | -€2,057 | -12.9% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €289,201 | €304,027 | +€14,826 | +5.1% |
| Accrued charges and deferred income | 492/3 | €19,877 | €29,538 | +€9,661 | +48.6% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | €51,498 | €42,914 | -€8,584 | -16.7% |
| Operating profit (loss) | 9901 | €50,982 | €42,386 | -€8,595 | -16.9% |
| Financial income | 75/76B | €125 | €204 | +€79 | +63.6% |
| Recurring financial income | 75 | €125 | €204 | +€79 | +63.6% |
| Financial charges | 65/66B | €20,386 | €19,596 | -€790 | -3.9% |
| Recurring financial charges | 65 | €20,386 | €19,596 | -€790 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €30,721 | €22,995 | -€7,726 | -25.1% |
| Income taxes | 67/77 | €8,400 | €6,448 | -€1,953 | -23.2% |
| Profit (loss) for the period | 9904 | €22,320 | €16,547 | -€5,773 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,320 | €16,547 | -€5,773 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.