ELIGIO: 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.
What changed
ELIGIO
NACE 82.990, Other business support services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €1.4m+€386,503
Equity
€5.7m
2024 · €3.9m+€1.8m
Cash
€6.4m
2024 · €1.5m+€5.0m
Balance sheet total
€9.8m
2024 · €6.5m+€3.3m
Largest movements
Assets
- Cash +€5.0m
up €5.0m (+342.7%), from €1.5m to €6.4m
mainly Receivables after one year (+€2.0m) and Net result for the year (+€1.8m)
- Receivables after one year -€2.0m
no longer reported in 2025 (was €2.0m)
- Receivables within one year +€280,361
up €280,361 (+9.7%), from €2.9m to €3.2m
of which Trade receivables: +€280,713
Equity and liabilities
- Reserves +€1.8m
up €1.8m (+785.6%), from €230,236 to €2.0m
of which Distributable reserves: +€1.8m
- Short-term financial debts +€918,102
new in 2025: €918,102
- Trade debts +€313,999
up €313,999 (+118.7%), from €264,518 to €578,516
- Tax, wage and social debts +€292,214
up €292,214 (+12.7%), from €2.3m to €2.6m
of which Remuneration and social security: +€213,724
Income statement
- Turnover +€1.8m
up €1.8m (+10.1%), from €17.7m to €19.5m
- Staff costs +€1.4m
up €1.4m (+11.1%), from €13.0m to €14.4m
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.
Result 2024
€1.4m
Turnover
+€1.8m
Other operating income
+€137,116
Goods and materials
+€15,248
Services and other goods
+€166,487
Staff costs
-€1.4m
Depreciation
-€4,564
Provisions
+€30,000
Other operating charges
+€8,438
Other operating items
-€206,666
Financial income
+€103,268
Financial charges
-€35,707
Taxes
-€182,216
Result 2025
€1.8m
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.
From operations
+€4.2m
Investment
-€87,638
Financing
+€918,102
Cash 2024
€1.5m
From operations (derived)
+€4.2m
Net result for the year
+€1.8m
Depreciation
+€35,548
Receivables after one year
+€2.0m
Receivables within one year
-€280,361
Deferred charges and accrued income
+€24,628
Provisions
-€30,000
Trade debts
+€313,999
Tax, wage and social debts
+€292,214
Accrued charges and deferred income
-€8,028
Investment (derived)
-€87,638
Investment in fixed assets (net)
-€87,638
Financing
+€918,102
Short-term financial debts
+€918,102
Cash 2025
€6.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,540,994 | €9,835,942 | +€3.3m | +50.4% |
| Fixed assets | 21/28 | €117,605 | €169,695 | +€52,090 | +44.3% |
| Intangible fixed assets | 21 | - | €46,351 | +€46,351 | |
| Tangible fixed assets | 22/27 | €117,605 | €123,344 | +€5,739 | +4.9% |
| Furniture and vehicles | 24 | €117,605 | €123,344 | +€5,739 | +4.9% |
| Current assets | 29/58 | €6,423,389 | €9,666,247 | +€3.2m | +50.5% |
| Amounts receivable after more than one year | 29 | €2,000,000 | - | -€2.0m | |
| Other amounts receivable | 291 | €2,000,000 | - | -€2.0m | |
| Amounts receivable within one year | 40/41 | €2,896,985 | €3,177,346 | +€280,361 | +9.7% |
| Trade receivables | 40 | €2,896,633 | €3,177,346 | +€280,713 | +9.7% |
| Other amounts receivable | 41 | €352 | - | -€352 | |
| Cash at bank and in hand | 54/58 | €1,455,203 | €6,442,329 | +€5.0m | +342.7% |
| Deferred charges and accrued income | 490/1 | €71,200 | €46,572 | -€24,628 | -34.6% |
| Total equity and liabilities | 10/49 | €6,540,994 | €9,835,942 | +€3.3m | +50.4% |
| Equity | 10/15 | €3,862,391 | €5,671,052 | +€1.8m | +46.8% |
| Contributions | 10/11 | €166,300 | €166,300 | = | 0.0% |
| Capital | 10 | €166,300 | €166,300 | = | 0.0% |
| Issued capital | 100 | €166,300 | €166,300 | = | 0.0% |
| Reserves | 13 | €230,236 | €2,038,897 | +€1.8m | +785.6% |
| Non-distributable reserves | 130/1 | €17,525 | €18,145 | +€620 | +3.5% |
| Legal reserve | 130 | €16,010 | €16,630 | +€620 | +3.9% |
| Reserves not available under the articles | 1311 | €1,515 | €1,515 | = | 0.0% |
| Distributable reserves | 133 | €212,711 | €2,020,752 | +€1.8m | +850.0% |
| Profit (loss) carried forward | 14 | €3,465,855 | €3,465,855 | = | 0.0% |
| Provisions and deferred taxes | 16 | €30,000 | - | -€30,000 | |
| Provisions for liabilities and charges | 160/5 | €30,000 | - | -€30,000 | |
| Other liabilities and charges | 164/5 | €30,000 | - | -€30,000 | |
| Amounts payable | 17/49 | €2,648,603 | €4,164,890 | +€1.5m | +57.2% |
| Amounts payable within one year | 42/48 | €2,567,576 | €4,091,890 | +€1.5m | +59.4% |
| Financial debts | 43 | - | €918,102 | +€918,102 | |
| Credit institutions | 430/8 | - | €918,102 | +€918,102 | |
| Trade debts | 44 | €264,518 | €578,516 | +€313,999 | +118.7% |
| Suppliers | 440/4 | €264,518 | €578,516 | +€313,999 | +118.7% |
| Taxes, remuneration and social security | 45 | €2,303,058 | €2,595,272 | +€292,214 | +12.7% |
| Taxes | 450/3 | €512,952 | €591,442 | +€78,490 | +15.3% |
| Remuneration and social security | 454/9 | €1,790,106 | €2,003,830 | +€213,724 | +11.9% |
| Accrued charges and deferred income | 492/3 | €81,028 | €73,000 | -€8,028 | -9.9% |
| Operating income | 70/76A | €18,299,971 | €20,019,283 | +€1.7m | +9.4% |
| Turnover | 70 | €17,661,490 | €19,450,351 | +€1.8m | +10.1% |
| Other operating income | 74 | €431,815 | €568,932 | +€137,116 | +31.8% |
| Non-recurring operating income | 76A | €206,666 | - | -€206,666 | |
| Operating charges | 60/66A | €16,246,029 | €17,464,183 | +€1.2m | +7.5% |
| Goods for resale, raw materials and consumables | 60 | €15,248 | - | -€15,248 | |
| Purchases | 600/8 | €15,248 | - | -€15,248 | |
| Services and other goods | 61 | €3,210,145 | €3,043,658 | -€166,487 | -5.2% |
| Remuneration, social security and pensions | 62 | €12,956,070 | €14,389,833 | +€1.4m | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,984 | €35,548 | +€4,564 | +14.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€30,000 | -€30,000 | |
| Other operating charges | 640/8 | €33,583 | €25,144 | -€8,438 | -25.1% |
| Operating profit (loss) | 9901 | €2,053,943 | €2,555,100 | +€501,157 | +24.4% |
| Financial income | 75/76B | €40,555 | €143,823 | +€103,268 | +254.6% |
| Recurring financial income | 75 | €40,555 | €143,823 | +€103,268 | +254.6% |
| Income from financial fixed assets | 750 | €4,296 | - | -€4,296 | |
| Income from current assets | 751 | €36,082 | €143,219 | +€107,136 | +296.9% |
| Other financial income | 752/9 | €177 | €604 | +€428 | +242.1% |
| Financial charges | 65/66B | €61,611 | €97,318 | +€35,707 | +58.0% |
| Recurring financial charges | 65 | €61,611 | €97,318 | +€35,707 | +58.0% |
| Debt charges | 650 | €59,024 | €86,726 | +€27,703 | +46.9% |
| Other financial charges | 652/9 | €2,587 | €10,591 | +€8,004 | +309.4% |
| Profit (loss) for the period before taxes | 9903 | €2,032,887 | €2,601,605 | +€568,718 | +28.0% |
| Income taxes | 67/77 | €610,728 | €792,944 | +€182,216 | +29.8% |
| Taxes | 670/3 | €610,728 | €794,052 | +€183,324 | +30.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,108 | +€1,108 | |
| Profit (loss) for the period | 9904 | €1,422,159 | €1,808,661 | +€386,503 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,422,159 | €1,808,661 | +€386,503 | +27.2% |
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 9 October 2026 via checked.be.