ELIROO: 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.
ELIROO
Largest movements
- Cash +€40,222
up €40,222 (+127.6%), from €31,517 to €71,739
mainly Net result for the year (+€49,833) and Tax, wage and social debts (+€7,478)
- Receivables within one year +€6,764
up €6,764 (+58.0%), from €11,668 to €18,433
of which Other amounts receivable: +€5,917
- Tangible fixed assets +€3,573
up €3,573 (+66.1%), from €5,410 to €8,983
of which Furniture and vehicles: +€1,934
- Reserves +€49,833
up €49,833 (+200.7%), from €24,830 to €74,663
- Other debts -€7,795
down €7,795 (-100.0%), from €7,795 to €0
- Tax, wage and social debts +€7,478
up €7,478 (+59.8%), from €12,515 to €19,993
- Trade debts +€1,044
up €1,044 (+71.7%), from €1,456 to €2,499
- Gross operating margin +€32,593
up €32,593 (+101.3%), from €32,161 to €64,754
- Taxes +€6,509
up €6,509 (+96.5%), from €6,747 to €13,256
- Depreciation +€1,198
up €1,198 (+286.3%), from €419 to €1,617
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 | €48,595 | €99,155 | +€50,559 | +104.0% |
| Fixed assets | 21/28 | €5,410 | €8,983 | +€3,573 | +66.1% |
| Tangible fixed assets | 22/27 | €5,410 | €8,983 | +€3,573 | +66.1% |
| Furniture and vehicles | 24 | - | €1,934 | +€1,934 | |
| Other tangible fixed assets | 26 | €5,410 | €7,049 | +€1,639 | +30.3% |
| Current assets | 29/58 | €43,186 | €90,172 | +€46,986 | +108.8% |
| Amounts receivable within one year | 40/41 | €11,668 | €18,433 | +€6,764 | +58.0% |
| Trade receivables | 40 | €11,668 | €12,515 | +€847 | +7.3% |
| Other amounts receivable | 41 | - | €5,917 | +€5,917 | |
| Cash at bank and in hand | 54/58 | €31,517 | €71,739 | +€40,222 | +127.6% |
| Total equity and liabilities | 10/49 | €48,595 | €99,155 | +€50,559 | +104.0% |
| Equity | 10/15 | €26,830 | €76,663 | +€49,833 | +185.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,830 | €74,663 | +€49,833 | +200.7% |
| Distributable reserves | 133 | €24,830 | €74,663 | +€49,833 | +200.7% |
| Amounts payable | 17/49 | €21,765 | €22,492 | +€727 | +3.3% |
| Amounts payable within one year | 42/48 | €21,765 | €22,492 | +€727 | +3.3% |
| Trade debts | 44 | €1,456 | €2,499 | +€1,044 | +71.7% |
| Suppliers | 440/4 | €1,456 | €2,499 | +€1,044 | +71.7% |
| Taxes, remuneration and social security | 45 | €12,515 | €19,993 | +€7,478 | +59.8% |
| Taxes | 450/3 | €12,515 | €19,993 | +€7,478 | +59.8% |
| Other amounts payable | 47/48 | €7,795 | €0 | -€7,795 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €1,617 | +€1,198 | +286.3% |
| Other operating charges | 640/8 | €61 | €0 | -€61 | -100.0% |
| Gross operating margin | 9900 | €32,161 | €64,754 | +€32,593 | +101.3% |
| Operating profit (loss) | 9901 | €31,682 | €63,137 | +€31,456 | +99.3% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €104 | €72 | -€32 | -31.1% |
| Recurring financial charges | 65 | €104 | €72 | -€32 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €31,577 | €63,089 | +€31,512 | +99.8% |
| Income taxes | 67/77 | €6,747 | €13,256 | +€6,509 | +96.5% |
| Profit (loss) for the period | 9904 | €24,830 | €49,833 | +€25,003 | +100.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,830 | €49,833 | +€25,003 | +100.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.