ELIS 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.
ELIS Consulting
Largest movements
- Tangible fixed assets -€6,726
down €6,726 (-4.6%), from €144,664 to €137,938
of which Land and buildings: -€5,977
- Cash -€4,832
down €4,832 (-16.9%), from €28,618 to €23,785
mainly Contributions, distributions and other (-€31,271) and Other debts (-€14,396)
- Profit (loss) carried forward +€18,847
up €18,847 (+44.6%), from €42,216 to €61,063
- Reserves -€16,271
down €16,271 (-20.9%), from €77,699 to €61,428
- Other debts -€14,396
down €14,396 (-47.9%), from €30,040 to €15,644
- Other operating charges +€962
up €962 (+39.2%), from €2,455 to €3,417
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 | €175,130 | €162,354 | -€12,776 | -7.3% |
| Fixed assets | 21/28 | €144,664 | €137,938 | -€6,726 | -4.6% |
| Tangible fixed assets | 22/27 | €144,664 | €137,938 | -€6,726 | -4.6% |
| Land and buildings | 22 | €143,462 | €137,485 | -€5,977 | -4.2% |
| Furniture and vehicles | 24 | €1,202 | €453 | -€749 | -62.3% |
| Current assets | 29/58 | €30,466 | €24,416 | -€6,051 | -19.9% |
| Amounts receivable within one year | 40/41 | €1,655 | - | -€1,655 | |
| Other amounts receivable | 41 | €1,655 | - | -€1,655 | |
| Cash at bank and in hand | 54/58 | €28,618 | €23,785 | -€4,832 | -16.9% |
| Deferred charges and accrued income | 490/1 | €193 | €630 | +€437 | +226% |
| Total equity and liabilities | 10/49 | €175,130 | €162,354 | -€12,776 | -7.3% |
| Equity | 10/15 | €126,116 | €128,692 | +€2,576 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,699 | €61,428 | -€16,271 | -20.9% |
| Distributable reserves | 133 | €77,699 | €61,428 | -€16,271 | -20.9% |
| Profit (loss) carried forward | 14 | €42,216 | €61,063 | +€18,847 | +44.6% |
| Amounts payable | 17/49 | €49,014 | €33,662 | -€15,352 | -31.3% |
| Amounts payable within one year | 42/48 | €49,014 | €32,942 | -€16,072 | -32.8% |
| Trade debts | 44 | €3,560 | €2,569 | -€992 | -27.9% |
| Suppliers | 440/4 | €3,560 | €2,569 | -€992 | -27.9% |
| Taxes, remuneration and social security | 45 | €15,413 | €14,729 | -€684 | -4.4% |
| Taxes | 450/3 | €15,413 | €14,729 | -€684 | -4.4% |
| Other amounts payable | 47/48 | €30,040 | €15,644 | -€14,396 | -47.9% |
| Accrued charges and deferred income | 492/3 | - | €719 | +€719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,985 | €6,726 | -€259 | -3.7% |
| Other operating charges | 640/8 | €2,455 | €3,417 | +€962 | +39.2% |
| Gross operating margin | 9900 | €54,186 | €54,154 | -€32 | -0.1% |
| Operating profit (loss) | 9901 | €44,746 | €44,012 | -€734 | -1.6% |
| Financial charges | 65/66B | €152 | €142 | -€10 | -6.7% |
| Recurring financial charges | 65 | €152 | €142 | -€10 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €44,594 | €43,870 | -€724 | -1.6% |
| Income taxes | 67/77 | €9,845 | €10,023 | +€178 | +1.8% |
| Profit (loss) for the period | 9904 | €34,749 | €33,847 | -€902 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,749 | €33,847 | -€902 | -2.6% |
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 31 October 2026 via checked.be.