ELISA BOUTIQUE: 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.
ELISA BOUTIQUE
Largest movements
- Cash -€9,434
down €9,434 (-57.2%), from €16,481 to €7,047
mainly Tax, wage and social debts (-€11,897) and Trade debts (-€3,200)
- Receivables within one year +€2,790
up €2,790 (+190%), from €1,468 to €4,258
of which Trade receivables: +€2,783
- Stocks and contracts +€2,670
up €2,670 (+4.7%), from €56,362 to €59,033
- Tangible fixed assets -€2,366
down €2,366 (-57.2%), from €4,135 to €1,768
of which Plant, machinery and equipment: -€2,007
- Tax, wage and social debts -€11,897
down €11,897 (-32.0%), from €37,220 to €25,323
of which Taxes: -€8,726
- Other debts +€9,405
up €9,405 (+99.0%), from €9,497 to €18,902
- Trade debts -€3,200
down €3,200 (-59.0%), from €5,426 to €2,226
- Profit (loss) carried forward -€983
down €983 (-23.4%), from €4,203 to €3,219
- Turnover -€160,017
no longer reported in 2025 (was €160,017)
- Purchases and services -€149,217
no longer reported in 2025 (was €149,217)
- Taxes +€2,807
up €2,807 (+126%), from €2,219 to €5,027
- Staff costs -€2,356
down €2,356 (-22.4%), from €10,510 to €8,154
- Financial charges +€1,872
up €1,872 (+112%), from €1,676 to €3,547
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 | €79,909 | €73,487 | -€6,422 | -8.0% |
| Fixed assets | 21/28 | €5,145 | €3,000 | -€2,144 | -41.7% |
| Tangible fixed assets | 22/27 | €4,135 | €1,768 | -€2,366 | -57.2% |
| Plant, machinery and equipment | 23 | €3,427 | €1,420 | -€2,007 | -58.6% |
| Furniture and vehicles | 24 | €707 | €348 | -€359 | -50.8% |
| Financial fixed assets | 28 | €1,010 | €1,232 | +€222 | +22.0% |
| Current assets | 29/58 | €74,764 | €70,487 | -€4,278 | -5.7% |
| Stocks and contracts in progress | 3 | €56,362 | €59,033 | +€2,670 | +4.7% |
| Stocks | 30/36 | €56,362 | €59,033 | +€2,670 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,468 | €4,258 | +€2,790 | +190% |
| Trade receivables | 40 | €1,468 | €4,250 | +€2,783 | +190% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €16,481 | €7,047 | -€9,434 | -57.2% |
| Deferred charges and accrued income | 490/1 | €453 | €149 | -€304 | -67.2% |
| Total equity and liabilities | 10/49 | €79,909 | €73,487 | -€6,422 | -8.0% |
| Equity | 10/15 | €22,803 | €21,819 | -€983 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,203 | €3,219 | -€983 | -23.4% |
| Amounts payable | 17/49 | €57,106 | €51,668 | -€5,439 | -9.5% |
| Amounts payable within one year | 42/48 | €57,106 | €51,668 | -€5,439 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €4,131 | €4,384 | +€253 | +6.1% |
| Financial debts | 43 | €833 | €833 | = | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | = | 0.0% |
| Trade debts | 44 | €5,426 | €2,226 | -€3,200 | -59.0% |
| Suppliers | 440/4 | €5,426 | €2,226 | -€3,200 | -59.0% |
| Taxes, remuneration and social security | 45 | €37,220 | €25,323 | -€11,897 | -32.0% |
| Taxes | 450/3 | €25,342 | €16,616 | -€8,726 | -34.4% |
| Remuneration and social security | 454/9 | €11,878 | €8,707 | -€3,171 | -26.7% |
| Other amounts payable | 47/48 | €9,497 | €18,902 | +€9,405 | +99.0% |
| Turnover | 70 | €160,017 | - | -€160,017 | |
| Goods, raw materials, services and sundry goods | 60/61 | €149,217 | - | -€149,217 | |
| Remuneration, social security and pensions | 62 | €10,510 | €8,154 | -€2,356 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,274 | €2,366 | +€93 | +4.1% |
| Other operating charges | 640/8 | €2,062 | €1,838 | -€225 | -10.9% |
| Gross operating margin | 9900 | €19,094 | €19,871 | +€777 | +4.1% |
| Operating profit (loss) | 9901 | €4,249 | €7,513 | +€3,264 | +76.8% |
| Financial income | 75/76B | €11 | €77 | +€67 | +614% |
| Recurring financial income | 75 | €11 | €77 | +€67 | +614% |
| Financial charges | 65/66B | €1,676 | €3,547 | +€1,872 | +112% |
| Recurring financial charges | 65 | €1,676 | €3,547 | +€1,872 | +112% |
| Profit (loss) for the period before taxes | 9903 | €2,584 | €4,043 | +€1,459 | +56.5% |
| Income taxes | 67/77 | €2,219 | €5,027 | +€2,807 | +126% |
| Profit (loss) for the period | 9904 | €364 | -€983 | -€1,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €364 | -€983 | -€1,348 |
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 23 October 2026 via checked.be.