EliJa: what changed
Two fiscal 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.
EliJa
Largest movements
- Receivables within one year +€6,482
up €6,482 (+90.1%), from €7,195 to €13,677
of which Trade receivables: +€7,405
- Tangible fixed assets -€4,280
down €4,280 (-5.6%), from €76,310 to €72,031
of which Furniture and vehicles: -€6,496
- Deferred charges and accrued income +€3,636
up €3,636 (+62.0%), from €5,861 to €9,497
- Stocks and contracts +€3,236
up €3,236 (+53.9%), from €6,000 to €9,236
- Other debts +€81,847
up €81,847 (+15692.3%), from €522 to €82,368
- Profit (loss) carried forward -€65,386
down €65,386 (-38.7%), from €169,129 to €103,743
- Tax, wage and social debts -€8,136
down €8,136 (-46.5%), from €17,513 to €9,377
of which Taxes: -€10,118
- Debts after one year -€5,167
down €5,167 (-20.5%), from €25,167 to €20,000
- Trade debts +€4,020
up €4,020 (+24.2%), from €16,596 to €20,617
- Staff costs +€18,518
up €18,518 (+22.5%), from €82,355 to €100,873
- Gross operating margin +€7,354
up €7,354 (+4.5%), from €161,788 to €169,141
- Depreciation +€4,672
up €4,672 (+45.7%), from €10,233 to €14,906
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 | €252,980 | €261,273 | +€8,292 | +3.3% |
| Fixed assets | 21/28 | €76,310 | €72,031 | -€4,280 | -5.6% |
| Tangible fixed assets | 22/27 | €76,310 | €72,031 | -€4,280 | -5.6% |
| Land and buildings | 22 | €33,406 | €35,112 | +€1,705 | +5.1% |
| Plant, machinery and equipment | 23 | €11,433 | €11,943 | +€511 | +4.5% |
| Furniture and vehicles | 24 | €31,471 | €24,975 | -€6,496 | -20.6% |
| Current assets | 29/58 | €176,670 | €189,242 | +€12,572 | +7.1% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,000 | €95,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,000 | €9,236 | +€3,236 | +53.9% |
| Stocks | 30/36 | €6,000 | €9,236 | +€3,236 | +53.9% |
| Amounts receivable within one year | 40/41 | €7,195 | €13,677 | +€6,482 | +90.1% |
| Trade receivables | 40 | €1,419 | €8,824 | +€7,405 | +522.0% |
| Other amounts receivable | 41 | €5,776 | €4,853 | -€923 | -16.0% |
| Cash at bank and in hand | 54/58 | €62,614 | €61,832 | -€782 | -1.2% |
| Deferred charges and accrued income | 490/1 | €5,861 | €9,497 | +€3,636 | +62.0% |
| Total equity and liabilities | 10/49 | €252,980 | €261,273 | +€8,292 | +3.3% |
| Equity | 10/15 | €189,129 | €123,743 | -€65,386 | -34.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,129 | €103,743 | -€65,386 | -38.7% |
| Amounts payable | 17/49 | €63,851 | €137,529 | +€73,678 | +115.4% |
| Amounts payable after more than one year | 17 | €25,167 | €20,000 | -€5,167 | -20.5% |
| Financial debts | 170/4 | €25,167 | €20,000 | -€5,167 | -20.5% |
| Amounts payable within one year | 42/48 | €38,683 | €117,529 | +€78,846 | +203.8% |
| Current portion of amounts payable after more than one year | 42 | €4,052 | €5,167 | +€1,115 | +27.5% |
| Trade debts | 44 | €16,596 | €20,617 | +€4,020 | +24.2% |
| Suppliers | 440/4 | €16,596 | €20,617 | +€4,020 | +24.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,513 | €9,377 | -€8,136 | -46.5% |
| Taxes | 450/3 | €10,139 | €21 | -€10,118 | -99.8% |
| Remuneration and social security | 454/9 | €7,375 | €9,356 | +€1,982 | +26.9% |
| Other amounts payable | 47/48 | €522 | €82,368 | +€81,847 | +15692.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €82,355 | €100,873 | +€18,518 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,233 | €14,906 | +€4,672 | +45.7% |
| Other operating charges | 640/8 | €3,790 | €3,833 | +€43 | +1.1% |
| Gross operating margin | 9900 | €161,788 | €169,141 | +€7,354 | +4.5% |
| Operating profit (loss) | 9901 | €65,409 | €49,530 | -€15,879 | -24.3% |
| Financial income | 75/76B | €1,521 | €2,382 | +€861 | +56.6% |
| Recurring financial income | 75 | €1,521 | €2,382 | +€861 | +56.6% |
| Financial charges | 65/66B | €4,798 | €5,277 | +€479 | +10.0% |
| Recurring financial charges | 65 | €4,798 | €5,277 | +€479 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €62,132 | €46,635 | -€15,497 | -24.9% |
| Income taxes | 67/77 | €12,619 | €12,021 | -€598 | -4.7% |
| Profit (loss) for the period | 9904 | €49,513 | €34,614 | -€14,899 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,513 | €34,614 | -€14,899 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.