ELIS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€24,385
up €24,385 (+81.3%), from €29,976 to €54,360
of which Other amounts receivable: +€21,285
- Tangible fixed assets -€9,001
down €9,001 (-70.4%), from €12,780 to €3,778
- Financial fixed assets +€1,522
new in 2024: €1,522
- Profit (loss) carried forward +€26,581
up €26,581 (+178.8%), from €14,865 to €41,446
- Trade debts -€5,166
down €5,166 (-40.6%), from €12,712 to €7,546
- Tax, wage and social debts -€4,561
down €4,561 (-29.9%), from €15,233 to €10,672
- Gross operating margin +€9,878
up €9,878 (+39.8%), from €24,820 to €34,698
- Taxes -€8,511
down €8,511 (-55.9%), from €15,215 to €6,704
- Depreciation -€5,221
down €5,221 (-69.1%), from €7,555 to €2,333
- Financial charges -€3,108
down €3,108 (-76.9%), from €4,040 to €931
- Financial income +€672
up €672 (+52.0%), from €1,292 to €1,964
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,810 | €59,664 | +€16,854 | +39.4% |
| Fixed assets | 21/28 | €12,780 | €5,301 | -€7,479 | -58.5% |
| Tangible fixed assets | 22/27 | €12,780 | €3,778 | -€9,001 | -70.4% |
| Furniture and vehicles | 24 | €12,780 | €3,778 | -€9,001 | -70.4% |
| Financial fixed assets | 28 | - | €1,522 | +€1,522 | |
| Current assets | 29/58 | €30,031 | €54,364 | +€24,333 | +81.0% |
| Amounts receivable within one year | 40/41 | €29,976 | €54,360 | +€24,385 | +81.3% |
| Trade receivables | 40 | €1,936 | €5,035 | +€3,100 | +160.1% |
| Other amounts receivable | 41 | €28,040 | €49,325 | +€21,285 | +75.9% |
| Cash at bank and in hand | 54/58 | €55 | €3 | -€51 | -93.7% |
| Total equity and liabilities | 10/49 | €42,810 | €59,664 | +€16,854 | +39.4% |
| Equity | 10/15 | €14,865 | €41,446 | +€26,581 | +178.8% |
| Profit (loss) carried forward | 14 | €14,865 | €41,446 | +€26,581 | +178.8% |
| Amounts payable | 17/49 | €27,945 | €18,218 | -€9,727 | -34.8% |
| Amounts payable within one year | 42/48 | €27,945 | €18,218 | -€9,727 | -34.8% |
| Trade debts | 44 | €12,712 | €7,546 | -€5,166 | -40.6% |
| Suppliers | 440/4 | €12,712 | €7,546 | -€5,166 | -40.6% |
| Taxes, remuneration and social security | 45 | €15,233 | €10,672 | -€4,561 | -29.9% |
| Taxes | 450/3 | €15,233 | €10,672 | -€4,561 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €2,333 | -€5,221 | -69.1% |
| Other operating charges | 640/8 | - | €113 | +€113 | |
| Gross operating margin | 9900 | €24,820 | €34,698 | +€9,878 | +39.8% |
| Operating profit (loss) | 9901 | €17,266 | €32,252 | +€14,987 | +86.8% |
| Financial income | 75/76B | €1,292 | €1,964 | +€672 | +52.0% |
| Recurring financial income | 75 | €1,292 | €1,964 | +€672 | +52.0% |
| Financial charges | 65/66B | €4,040 | €931 | -€3,108 | -76.9% |
| Recurring financial charges | 65 | €4,040 | €931 | -€3,108 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €14,518 | €33,286 | +€18,767 | +129.3% |
| Income taxes | 67/77 | €15,215 | €6,704 | -€8,511 | -55.9% |
| Profit (loss) for the period | 9904 | -€697 | €26,581 | +€27,278 | |
| Profit (loss) for the period to be appropriated | 9905 | -€697 | €26,581 | +€27,278 |
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 8 October 2026 via checked.be.