ELIN 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.
ELIN CONSULTING
Largest movements
- Cash +€56,922
up €56,922 (+78.3%), from €72,702 to €129,624
mainly Net result for the year (+€49,153) and Receivables within one year (+€33,393)
- Receivables within one year -€33,393
down €33,393 (-57.4%), from €58,128 to €24,735
of which Trade receivables: -€28,898
- Tangible fixed assets -€7,158
down €7,158 (-52.6%), from €13,606 to €6,448
of which Furniture and vehicles: -€6,673
- Deferred charges and accrued income -€2,184
no longer reported in 2025 (was €2,184)
- Other debts +€17,590
up €17,590 (+62.8%), from €28,017 to €45,607
- Tax, wage and social debts -€6,734
down €6,734 (-97.4%), from €6,915 to €181
- Reserves +€3,546
up €3,546 (+4.1%), from €87,400 to €90,945
of which Distributable reserves: +€3,546
- Gross operating margin +€17,420
up €17,420 (+34.0%), from €51,261 to €68,680
- Taxes +€5,436
up €5,436 (+53.7%), from €10,128 to €15,565
- Depreciation -€2,129
down €2,129 (-39.1%), from €5,445 to €3,315
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 | €146,621 | €160,808 | +€14,187 | +9.7% |
| Fixed assets | 21/28 | €13,606 | €6,448 | -€7,158 | -52.6% |
| Tangible fixed assets | 22/27 | €13,606 | €6,448 | -€7,158 | -52.6% |
| Furniture and vehicles | 24 | €10,637 | €3,964 | -€6,673 | -62.7% |
| Other tangible fixed assets | 26 | €2,970 | €2,484 | -€485 | -16.3% |
| Current assets | 29/58 | €133,015 | €154,359 | +€21,345 | +16.0% |
| Amounts receivable within one year | 40/41 | €58,128 | €24,735 | -€33,393 | -57.4% |
| Trade receivables | 40 | €51,760 | €22,861 | -€28,898 | -55.8% |
| Other amounts receivable | 41 | €6,369 | €1,874 | -€4,495 | -70.6% |
| Cash at bank and in hand | 54/58 | €72,702 | €129,624 | +€56,922 | +78.3% |
| Deferred charges and accrued income | 490/1 | €2,184 | - | -€2,184 | |
| Total equity and liabilities | 10/49 | €146,621 | €160,808 | +€14,187 | +9.7% |
| Equity | 10/15 | €111,212 | €114,757 | +€3,546 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,400 | €90,945 | +€3,546 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,540 | €89,085 | +€3,546 | +4.1% |
| Profit (loss) carried forward | 14 | €17,612 | €17,612 | = | 0.0% |
| Amounts payable | 17/49 | €35,409 | €46,050 | +€10,641 | +30.1% |
| Amounts payable within one year | 42/48 | €35,409 | €46,050 | +€10,641 | +30.1% |
| Trade debts | 44 | €477 | €263 | -€214 | -44.9% |
| Suppliers | 440/4 | €477 | €263 | -€214 | -44.9% |
| Taxes, remuneration and social security | 45 | €6,915 | €181 | -€6,734 | -97.4% |
| Taxes | 450/3 | €6,915 | €181 | -€6,734 | -97.4% |
| Other amounts payable | 47/48 | €28,017 | €45,607 | +€17,590 | +62.8% |
| Non-recurring operating income | 76A | €12,885 | €10,338 | -€2,546 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,445 | €3,315 | -€2,129 | -39.1% |
| Other operating charges | 640/8 | €665 | €436 | -€230 | -34.5% |
| Non-recurring operating charges | 66A | €923 | - | -€923 | |
| Gross operating margin | 9900 | €51,261 | €68,680 | +€17,420 | +34.0% |
| Operating profit (loss) | 9901 | €44,228 | €64,929 | +€20,701 | +46.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €402 | €212 | -€190 | -47.1% |
| Recurring financial charges | 65 | €402 | €212 | -€190 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €43,826 | €64,717 | +€20,891 | +47.7% |
| Income taxes | 67/77 | €10,128 | €15,565 | +€5,436 | +53.7% |
| Profit (loss) for the period | 9904 | €33,697 | €49,153 | +€15,455 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,697 | €49,153 | +€15,455 | +45.9% |
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 30 October 2026 via checked.be.