Elise 2.0: what changed
What changed
Elise 2.0
NACE 47.242, Retail sale of chocolate and confectionery
filed annual accounts (NBB)
Net result for the year
€30,115
2024 · €27,276+€2,839
Equity
€102,752
2024 · €97,627+€5,125
Cash
€105,089
2024 · €73,024+€32,066
Balance sheet total
€135,304
2024 · €108,455+€26,849
Largest movements
Assets
- Cash +€32,066
up €32,066 (+43.9%), from €73,024 to €105,089
mainly Net result for the year (+€30,115) and Other debts (+€23,551)
- Tangible fixed assets -€4,253
down €4,253 (-21.8%), from €19,519 to €15,266
of which Plant, machinery and equipment: -€2,790
Equity and liabilities
- Other debts +€23,551
up €23,551 (+4,401%), from €535 to €24,087
- Reserves +€5,125
up €5,125 (+5.6%), from €92,253 to €97,378
- Trade debts -€3,907
down €3,907 (-62.7%), from €6,234 to €2,327
- Tax, wage and social debts +€2,080
up €2,080 (+51.2%), from €4,059 to €6,139
Income statement
- Gross operating margin +€3,668
up €3,668 (+7.5%), from €48,951 to €52,620
- Taxes +€2,425
up €2,425 (+21.7%), from €11,192 to €13,616
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,276
Gross operating margin
+€3,668
Depreciation
+€140
Other operating charges
-€23
Other operating items
+€833
Financial income
+€274
Financial charges
+€372
Taxes
-€2,425
Result 2025
€30,115
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€57,056
Investment
€0
Financing
-€24,990
Cash 2024
€73,024
From operations (derived)
+€57,056
Net result for the year
+€30,115
Depreciation
+€4,253
Stocks and contracts
+€1,314
Receivables within one year
+€211
Deferred charges and accrued income
-€561
Trade debts
-€3,907
Tax, wage and social debts
+€2,080
Other debts
+€23,551
Financing
-€24,990
Contributions, distributions and other
-€24,990
Cash 2025
€105,089
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,455 | €135,304 | +€26,849 | +24.8% |
| Fixed assets | 21/28 | €19,519 | €15,266 | -€4,253 | -21.8% |
| Tangible fixed assets | 22/27 | €19,519 | €15,266 | -€4,253 | -21.8% |
| Land and buildings | 22 | €6,214 | €5,526 | -€688 | -11.1% |
| Plant, machinery and equipment | 23 | €10,826 | €8,037 | -€2,790 | -25.8% |
| Furniture and vehicles | 24 | €2,479 | €1,703 | -€776 | -31.3% |
| Current assets | 29/58 | €88,935 | €120,038 | +€31,102 | +35.0% |
| Stocks and contracts in progress | 3 | €11,543 | €10,229 | -€1,314 | -11.4% |
| Stocks | 30/36 | €11,543 | €10,229 | -€1,314 | -11.4% |
| Amounts receivable within one year | 40/41 | €4,369 | €4,158 | -€211 | -4.8% |
| Trade receivables | 40 | €4,228 | €4,017 | -€211 | -5.0% |
| Other amounts receivable | 41 | €141 | €141 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,024 | €105,089 | +€32,066 | +43.9% |
| Deferred charges and accrued income | 490/1 | - | €561 | +€561 | |
| Total equity and liabilities | 10/49 | €108,455 | €135,304 | +€26,849 | +24.8% |
| Equity | 10/15 | €97,627 | €102,752 | +€5,125 | +5.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,253 | €97,378 | +€5,125 | +5.6% |
| Distributable reserves | 133 | €92,253 | €97,378 | +€5,125 | +5.6% |
| Profit (loss) carried forward | 14 | €374 | €374 | = | 0.0% |
| Amounts payable | 17/49 | €10,828 | €32,552 | +€21,724 | +201% |
| Amounts payable within one year | 42/48 | €10,828 | €32,552 | +€21,724 | +201% |
| Trade debts | 44 | €6,234 | €2,327 | -€3,907 | -62.7% |
| Suppliers | 440/4 | €6,234 | €2,327 | -€3,907 | -62.7% |
| Taxes, remuneration and social security | 45 | €4,059 | €6,139 | +€2,080 | +51.2% |
| Taxes | 450/3 | €4,059 | €6,139 | +€2,080 | +51.2% |
| Other amounts payable | 47/48 | €535 | €24,087 | +€23,551 | +4,401% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,394 | €4,253 | -€140 | -3.2% |
| Other operating charges | 640/8 | €732 | €755 | +€23 | +3.2% |
| Non-recurring operating charges | 66A | €2,527 | €1,695 | -€833 | -33.0% |
| Gross operating margin | 9900 | €48,951 | €52,620 | +€3,668 | +7.5% |
| Operating profit (loss) | 9901 | €41,299 | €45,917 | +€4,618 | +11.2% |
| Financial income | 75/76B | €69 | €343 | +€274 | +394% |
| Recurring financial income | 75 | €69 | €343 | +€274 | +394% |
| Financial charges | 65/66B | €2,900 | €2,528 | -€372 | -12.8% |
| Recurring financial charges | 65 | €2,900 | €2,528 | -€372 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €38,468 | €43,731 | +€5,264 | +13.7% |
| Income taxes | 67/77 | €11,192 | €13,616 | +€2,425 | +21.7% |
| Profit (loss) for the period | 9904 | €27,276 | €30,115 | +€2,839 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,276 | €30,115 | +€2,839 | +10.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.