Eliot et Cie: what changed
Eliot et Cie
Largest movements
- Cash +€39,844
up €39,844 (+18,883%), from €211 to €40,055
mainly Other debts (+€20,500) and Receivables after one year (+€20,000)
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€5,400
down €5,400 (-2.7%), from €198,232 to €192,832
- Contributions +€40,000
up €40,000 (+200%), from €20,000 to €60,000
- Reserves -€38,000
down €38,000 (-79.2%), from €47,960 to €9,960
- Other debts +€20,500
up €20,500 (+279%), from €7,349 to €27,849
- Debts after one year -€16,256
down €16,256 (-17.5%), from €93,072 to €76,816
- Trade debts +€12,000
up €12,000 (+784%), from €1,530 to €13,530
- Depreciation -€25,605
down €25,605 (-82.6%), from €31,005 to €5,400
- Other operating charges +€10,991
up €10,991 (+1,089%), from €1,009 to €12,000
- Gross operating margin +€3,392
up €3,392 (+26.1%), from €12,983 to €16,375
- Financial charges -€636
down €636 (-10.7%), from €5,948 to €5,312
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,793 | €237,237 | +€14,444 | +6.5% |
| Fixed assets | 21/28 | €202,582 | €197,182 | -€5,400 | -2.7% |
| Tangible fixed assets | 22/27 | €198,232 | €192,832 | -€5,400 | -2.7% |
| Land and buildings | 22 | €198,232 | €192,832 | -€5,400 | -2.7% |
| Financial fixed assets | 28 | €4,350 | €4,350 | = | 0.0% |
| Current assets | 29/58 | €20,211 | €40,055 | +€19,844 | +98.2% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Trade receivables | 290 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €211 | €40,055 | +€39,844 | +18,883% |
| Total equity and liabilities | 10/49 | €222,793 | €237,237 | +€14,444 | +6.5% |
| Equity | 10/15 | €105,224 | €100,887 | -€4,337 | -4.1% |
| Contributions | 10/11 | €20,000 | €60,000 | +€40,000 | +200% |
| Reserves | 13 | €47,960 | €9,960 | -€38,000 | -79.2% |
| Distributable reserves | 133 | €47,960 | €9,960 | -€38,000 | -79.2% |
| Profit (loss) carried forward | 14 | €37,264 | €30,927 | -€6,337 | -17.0% |
| Amounts payable | 17/49 | €117,569 | €136,350 | +€18,781 | +16.0% |
| Amounts payable after more than one year | 17 | €93,072 | €76,816 | -€16,256 | -17.5% |
| Financial debts | 170/4 | €93,072 | €76,816 | -€16,256 | -17.5% |
| Amounts payable within one year | 42/48 | €24,497 | €59,534 | +€35,037 | +143% |
| Current portion of amounts payable after more than one year | 42 | €15,618 | €16,255 | +€637 | +4.1% |
| Trade debts | 44 | €1,530 | €13,530 | +€12,000 | +784% |
| Suppliers | 440/4 | €1,530 | €13,530 | +€12,000 | +784% |
| Taxes, remuneration and social security | 45 | - | €1,900 | +€1,900 | |
| Taxes | 450/3 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €7,349 | €27,849 | +€20,500 | +279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,005 | €5,400 | -€25,605 | -82.6% |
| Other operating charges | 640/8 | €1,009 | €12,000 | +€10,991 | +1,089% |
| Gross operating margin | 9900 | €12,983 | €16,375 | +€3,392 | +26.1% |
| Operating profit (loss) | 9901 | -€19,031 | -€1,025 | +€18,006 | +94.6% |
| Financial charges | 65/66B | €5,948 | €5,312 | -€636 | -10.7% |
| Recurring financial charges | 65 | €5,948 | €5,312 | -€636 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,979 | -€6,337 | +€18,642 | +74.6% |
| Profit (loss) for the period | 9904 | -€24,979 | -€6,337 | +€18,642 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,979 | -€6,337 | +€18,642 | +74.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.