ELIS: 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.
ELIS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,251
down €1,251 (-45.7%), from -€2,739 to -€3,990
- Other debts +€1,251
up €1,251 (+13.9%), from €8,994 to €10,245
- Gross operating margin -€24,874
down €24,874, from €24,128 to -€746
- Other operating charges +€396
up €396 (+363.6%), from €109 to €505
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,855 | €24,855 | = | 0.0% |
| Current assets | 29/58 | €24,855 | €24,855 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,855 | €24,855 | = | 0.0% |
| Trade receivables | 40 | €24,855 | €24,855 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,855 | €24,855 | = | 0.0% |
| Equity | 10/15 | €15,861 | €14,610 | -€1,251 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,739 | -€3,990 | -€1,251 | -45.7% |
| Amounts payable | 17/49 | €8,994 | €10,245 | +€1,251 | +13.9% |
| Amounts payable within one year | 42/48 | €8,994 | €10,245 | +€1,251 | +13.9% |
| Other amounts payable | 47/48 | €8,994 | €10,245 | +€1,251 | +13.9% |
| Other operating charges | 640/8 | €109 | €505 | +€396 | +363.6% |
| Gross operating margin | 9900 | €24,128 | -€746 | -€24,874 | |
| Operating profit (loss) | 9901 | €24,019 | -€1,251 | -€25,270 | |
| Financial charges | 65/66B | €30 | - | -€30 | |
| Recurring financial charges | 65 | €30 | - | -€30 | |
| Profit (loss) for the period before taxes | 9903 | €23,989 | -€1,251 | -€25,240 | |
| Profit (loss) for the period | 9904 | €23,989 | -€1,251 | -€25,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,989 | -€1,251 | -€25,240 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.