ELIGIUS CONSULTING: 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.
ELIGIUS CONSULTING
Largest movements
- Receivables within one year -€33,614
down €33,614 (-95.6%), from €35,144 to €1,530
of which Trade receivables: -€29,934
- Tangible fixed assets -€11,938
down €11,938 (-43.3%), from €27,563 to €15,625
- Accrued charges and deferred income -€80,189
no longer reported in 2025 (was €80,189)
- Reserves +€30,000
up €30,000 (+40.2%), from €74,699 to €104,699
- Profit (loss) carried forward +€13,804
up €13,804 (+877%), from €1,574 to €15,379
- Tax, wage and social debts -€13,145
down €13,145 (-32.5%), from €40,409 to €27,264
- Other debts +€2,211
new in 2025: €2,211
- Gross operating margin +€9,149
up €9,149 (+15.0%), from €60,990 to €70,139
- Financial income +€846
up €846 (+4,111%), from €21 to €867
- Taxes +€749
up €749 (+5.8%), from €12,866 to €13,615
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 | €201,388 | €155,256 | -€46,133 | -22.9% |
| Fixed assets | 21/28 | €27,563 | €15,625 | -€11,938 | -43.3% |
| Tangible fixed assets | 22/27 | €27,563 | €15,625 | -€11,938 | -43.3% |
| Furniture and vehicles | 24 | €27,563 | €15,625 | -€11,938 | -43.3% |
| Current assets | 29/58 | €173,826 | €139,631 | -€34,195 | -19.7% |
| Amounts receivable within one year | 40/41 | €35,144 | €1,530 | -€33,614 | -95.6% |
| Trade receivables | 40 | €31,114 | €1,180 | -€29,934 | -96.2% |
| Other amounts receivable | 41 | €4,030 | €350 | -€3,680 | -91.3% |
| Cash at bank and in hand | 54/58 | €138,452 | €136,479 | -€1,973 | -1.4% |
| Deferred charges and accrued income | 490/1 | €229 | €1,621 | +€1,392 | +607% |
| Total equity and liabilities | 10/49 | €201,388 | €155,256 | -€46,133 | -22.9% |
| Equity | 10/15 | €78,273 | €122,077 | +€43,804 | +56.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €74,699 | €104,699 | +€30,000 | +40.2% |
| Distributable reserves | 133 | €74,699 | €104,699 | +€30,000 | +40.2% |
| Profit (loss) carried forward | 14 | €1,574 | €15,379 | +€13,804 | +877% |
| Amounts payable | 17/49 | €123,115 | €33,178 | -€89,937 | -73.1% |
| Amounts payable within one year | 42/48 | €42,926 | €33,178 | -€9,748 | -22.7% |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Trade debts | 44 | €2,500 | €3,703 | +€1,203 | +48.1% |
| Suppliers | 440/4 | €2,500 | €3,703 | +€1,203 | +48.1% |
| Taxes, remuneration and social security | 45 | €40,409 | €27,264 | -€13,145 | -32.5% |
| Taxes | 450/3 | €40,409 | €27,264 | -€13,145 | -32.5% |
| Other amounts payable | 47/48 | - | €2,211 | +€2,211 | |
| Accrued charges and deferred income | 492/3 | €80,189 | - | -€80,189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,985 | €13,017 | +€32 | +0.2% |
| Other operating charges | 640/8 | €541 | €500 | -€40 | -7.5% |
| Gross operating margin | 9900 | €60,990 | €70,139 | +€9,149 | +15.0% |
| Operating profit (loss) | 9901 | €47,465 | €56,622 | +€9,158 | +19.3% |
| Financial income | 75/76B | €21 | €867 | +€846 | +4,111% |
| Recurring financial income | 75 | €21 | €867 | +€846 | +4,111% |
| Financial charges | 65/66B | €45 | €69 | +€24 | +53.8% |
| Recurring financial charges | 65 | €45 | €69 | +€24 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €47,440 | €57,420 | +€9,980 | +21.0% |
| Income taxes | 67/77 | €12,866 | €13,615 | +€749 | +5.8% |
| Profit (loss) for the period | 9904 | €34,574 | €43,804 | +€9,230 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,574 | €43,804 | +€9,230 | +26.7% |
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 21 October 2026 via checked.be.