ELIN: 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.
ELIN
Largest movements
- Receivables within one year +€277
up €277 (+660.0%), from €42 to €319
- Other debts +€3,051
up €3,051 (+2.5%), from €123,717 to €126,768
- Profit (loss) carried forward -€1,905
down €1,905 (-1.4%), from -€136,941 to -€138,847
- Trade debts -€868
down €868 (-100.0%), from €868 to €0
- Gross operating margin -€122
down €122 (-9.7%), from -€1,264 to -€1,386
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €44 | €322 | +€277 | +624.2% |
| Current assets | 29/58 | €44 | €322 | +€277 | +624.2% |
| Amounts receivable within one year | 40/41 | €42 | €319 | +€277 | +660.0% |
| Other amounts receivable | 41 | €42 | €319 | +€277 | +660.0% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Total equity and liabilities | 10/49 | €44 | €322 | +€277 | +624.2% |
| Equity | 10/15 | -€124,541 | -€126,447 | -€1,905 | -1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,941 | -€138,847 | -€1,905 | -1.4% |
| Amounts payable | 17/49 | €124,586 | €126,768 | +€2,183 | +1.8% |
| Amounts payable within one year | 42/48 | €124,586 | €126,768 | +€2,183 | +1.8% |
| Trade debts | 44 | €868 | €0 | -€868 | -100.0% |
| Suppliers | 440/4 | €868 | €0 | -€868 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €123,717 | €126,768 | +€3,051 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,264 | -€1,386 | -€122 | -9.7% |
| Operating profit (loss) | 9901 | -€1,769 | -€1,905 | -€136 | -7.7% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€1,769 | -€1,905 | -€136 | -7.7% |
| Profit (loss) for the period | 9904 | -€1,769 | -€1,905 | -€136 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,769 | -€1,905 | -€136 | -7.7% |
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 6 October 2026 via checked.be.