ELIGANTO: 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.
ELIGANTO
Largest movements
- Cash +€4,803
up €4,803 (+47.8%), from €10,048 to €14,851
mainly Depreciation (+€3,716) and Net result for the year (+€2,129)
- Tangible fixed assets -€3,017
down €3,017 (-56.5%), from €5,344 to €2,327
- Formation expenses -€698
down €698 (-73.8%), from €945 to €247
- Tax, wage and social debts -€1,804
down €1,804 (-43.5%), from €4,148 to €2,344
- Profit (loss) carried forward +€1,700
up €1,700, from -€1,700 to €0
- Trade debts -€1,093
down €1,093 (-46.7%), from €2,341 to €1,248
- Other debts +€832
up €832 (+7.2%), from €11,547 to €12,379
- Accrued charges and deferred income +€820
new in 2025: €820
- Gross operating margin +€5,800
up €5,800 (+164.3%), from €3,531 to €9,330
- Financial charges +€799
up €799 (+1250.1%), from €64 to €863
- Taxes +€788
up €788, from €0 to €788
- Depreciation +€259
up €259 (+7.5%), from €3,456 to €3,716
- Other operating charges +€124
up €124 (+7.3%), from €1,711 to €1,836
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 | €22,014 | €22,898 | +€883 | +4.0% |
| Formation expenses | 20 | €945 | €247 | -€698 | -73.8% |
| Fixed assets | 21/28 | €5,344 | €2,327 | -€3,017 | -56.5% |
| Tangible fixed assets | 22/27 | €5,344 | €2,327 | -€3,017 | -56.5% |
| Furniture and vehicles | 24 | €5,344 | €2,327 | -€3,017 | -56.5% |
| Current assets | 29/58 | €15,725 | €20,324 | +€4,599 | +29.2% |
| Stocks and contracts in progress | 3 | €5,455 | €5,268 | -€187 | -3.4% |
| Stocks | 30/36 | €5,455 | €5,268 | -€187 | -3.4% |
| Amounts receivable within one year | 40/41 | - | €47 | +€47 | |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €10,048 | €14,851 | +€4,803 | +47.8% |
| Deferred charges and accrued income | 490/1 | €222 | €159 | -€63 | -28.5% |
| Total equity and liabilities | 10/49 | €22,014 | €22,898 | +€883 | +4.0% |
| Equity | 10/15 | €3,979 | €6,108 | +€2,129 | +53.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,679 | €2,108 | +€428 | +25.5% |
| Distributable reserves | 133 | €1,679 | €2,108 | +€428 | +25.5% |
| Profit (loss) carried forward | 14 | -€1,700 | €0 | +€1,700 | |
| Amounts payable | 17/49 | €18,035 | €16,790 | -€1,245 | -6.9% |
| Amounts payable within one year | 42/48 | €18,035 | €15,970 | -€2,065 | -11.5% |
| Trade debts | 44 | €2,341 | €1,248 | -€1,093 | -46.7% |
| Suppliers | 440/4 | €2,341 | €1,248 | -€1,093 | -46.7% |
| Taxes, remuneration and social security | 45 | €4,148 | €2,344 | -€1,804 | -43.5% |
| Taxes | 450/3 | €4,148 | €2,344 | -€1,804 | -43.5% |
| Other amounts payable | 47/48 | €11,547 | €12,379 | +€832 | +7.2% |
| Accrued charges and deferred income | 492/3 | - | €820 | +€820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,456 | €3,716 | +€259 | +7.5% |
| Other operating charges | 640/8 | €1,711 | €1,836 | +€124 | +7.3% |
| Gross operating margin | 9900 | €3,531 | €9,330 | +€5,800 | +164.3% |
| Operating profit (loss) | 9901 | -€1,637 | €3,779 | +€5,416 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +125.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +125.0% |
| Financial charges | 65/66B | €64 | €863 | +€799 | +1250.1% |
| Recurring financial charges | 65 | €64 | €863 | +€799 | +1250.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,700 | €2,916 | +€4,617 | |
| Income taxes | 67/77 | €0 | €788 | +€788 | |
| Profit (loss) for the period | 9904 | -€1,700 | €2,129 | +€3,829 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,700 | €2,129 | +€3,829 |
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 11 October 2026 via checked.be.