ELIFLO: 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.
ELIFLO
Largest movements
- Cash +€67,310
up €67,310 (+160%), from €42,049 to €109,359
mainly Other debts (+€129,265) and Net result for the year (+€75,717)
- Receivables within one year +€7,259
up €7,259 (+32.5%), from €22,328 to €29,588
of which Trade receivables: +€12,358
- Other debts +€129,265
up €129,265 (+16,158%), from €800 to €130,065
- Reserves -€54,283
down €54,283 (-86.1%), from €63,042 to €8,759
- Gross operating margin +€39,860
up €39,860 (+68.6%), from €58,126 to €97,986
- Taxes +€8,268
up €8,268 (+67.0%), from €12,344 to €20,612
- Depreciation -€4,216
no longer reported in 2025 (was €4,216)
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 | €76,865 | €151,652 | +€74,787 | +97.3% |
| Current assets | 29/58 | €76,865 | €151,652 | +€74,787 | +97.3% |
| Amounts receivable within one year | 40/41 | €22,328 | €29,588 | +€7,259 | +32.5% |
| Trade receivables | 40 | €17,230 | €29,588 | +€12,358 | +71.7% |
| Other amounts receivable | 41 | €5,099 | - | -€5,099 | |
| Cash at bank and in hand | 54/58 | €42,049 | €109,359 | +€67,310 | +160% |
| Deferred charges and accrued income | 490/1 | €12,488 | €12,705 | +€217 | +1.7% |
| Total equity and liabilities | 10/49 | €76,865 | €151,652 | +€74,787 | +97.3% |
| Equity | 10/15 | €63,542 | €9,259 | -€54,283 | -85.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €63,042 | €8,759 | -€54,283 | -86.1% |
| Distributable reserves | 133 | €63,042 | €8,759 | -€54,283 | -86.1% |
| Amounts payable | 17/49 | €13,323 | €142,393 | +€129,070 | +969% |
| Amounts payable within one year | 42/48 | €13,323 | €142,393 | +€129,070 | +969% |
| Trade debts | 44 | €816 | €918 | +€102 | +12.5% |
| Suppliers | 440/4 | €816 | €918 | +€102 | +12.5% |
| Taxes, remuneration and social security | 45 | €11,707 | €11,410 | -€297 | -2.5% |
| Taxes | 450/3 | €11,707 | €11,410 | -€297 | -2.5% |
| Other amounts payable | 47/48 | €800 | €130,065 | +€129,265 | +16,158% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,216 | - | -€4,216 | |
| Other operating charges | 640/8 | €581 | €889 | +€308 | +52.9% |
| Gross operating margin | 9900 | €58,126 | €97,986 | +€39,860 | +68.6% |
| Operating profit (loss) | 9901 | €53,328 | €97,097 | +€43,768 | +82.1% |
| Financial income | 75/76B | €326 | €42 | -€284 | -87.1% |
| Recurring financial income | 75 | €326 | €42 | -€284 | -87.1% |
| Financial charges | 65/66B | €244 | €810 | +€566 | +232% |
| Recurring financial charges | 65 | €244 | €810 | +€566 | +232% |
| Profit (loss) for the period before taxes | 9903 | €53,410 | €96,329 | +€42,919 | +80.4% |
| Income taxes | 67/77 | €12,344 | €20,612 | +€8,268 | +67.0% |
| Profit (loss) for the period | 9904 | €41,066 | €75,717 | +€34,651 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,066 | €75,717 | +€34,651 | +84.4% |
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 15 October 2026 via checked.be.