ELIJAN: 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.
ELIJAN
Largest movements
- Receivables within one year +€3,326
up €3,326 (+66.7%), from €4,985 to €8,311
of which Other amounts receivable: +€2,546
- Cash -€1,149
down €1,149 (-78.8%), from €1,458 to €309
mainly Receivables within one year (-€3,326) and Tax, wage and social debts (-€669)
- Profit (loss) carried forward +€1,885
up €1,885 (+42.2%), from -€4,473 to -€2,587
- Trade debts +€961
up €961 (+498%), from €193 to €1,154
- Tax, wage and social debts -€669
down €669 (-92.6%), from €723 to €53
- Gross operating margin +€6,288
up €6,288, from -€4,243 to €2,044
- Other operating charges -€114
down €114 (-64.2%), from €177 to €63
- Financial charges +€44
up €44 (+83.4%), from €52 to €96
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 | €6,443 | €8,620 | +€2,177 | +33.8% |
| Current assets | 29/58 | €6,443 | €8,620 | +€2,177 | +33.8% |
| Amounts receivable within one year | 40/41 | €4,985 | €8,311 | +€3,326 | +66.7% |
| Trade receivables | 40 | €1,152 | €1,933 | +€781 | +67.8% |
| Other amounts receivable | 41 | €3,833 | €6,378 | +€2,546 | +66.4% |
| Cash at bank and in hand | 54/58 | €1,458 | €309 | -€1,149 | -78.8% |
| Total equity and liabilities | 10/49 | €6,443 | €8,620 | +€2,177 | +33.8% |
| Equity | 10/15 | €5,527 | €7,413 | +€1,885 | +34.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,473 | -€2,587 | +€1,885 | +42.2% |
| Amounts payable | 17/49 | €916 | €1,208 | +€292 | +31.9% |
| Amounts payable within one year | 42/48 | €916 | €1,208 | +€292 | +31.9% |
| Trade debts | 44 | €193 | €1,154 | +€961 | +498% |
| Suppliers | 440/4 | €193 | €1,154 | +€961 | +498% |
| Taxes, remuneration and social security | 45 | €723 | €53 | -€669 | -92.6% |
| Taxes | 450/3 | €723 | €53 | -€669 | -92.6% |
| Other operating charges | 640/8 | €177 | €63 | -€114 | -64.2% |
| Gross operating margin | 9900 | -€4,243 | €2,044 | +€6,288 | |
| Operating profit (loss) | 9901 | -€4,420 | €1,981 | +€6,402 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €52 | €96 | +€44 | +83.4% |
| Recurring financial charges | 65 | €52 | €96 | +€44 | +83.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,473 | €1,885 | +€6,358 | |
| Profit (loss) for the period | 9904 | -€4,473 | €1,885 | +€6,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,473 | €1,885 | +€6,358 |
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 23 October 2026 via checked.be.