ELISÈA: 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.
ELISÈA
Largest movements
- Receivables within one year +€600,000
new in 2025: €600,000
- Reserves +€595,857
up €595,857 (+35.8%), from €1.7m to €2.3m
of which Distributable reserves: +€595,857
- Financial income +€348,500
up €348,500 (+138.6%), from €251,500 to €600,000
- Gross operating margin +€2,987
up €2,987 (+50.8%), from -€5,880 to -€2,894
- Financial charges +€65
up €65, from -€31 to €34
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.
Cash bridge derived
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 | €3,644,641 | €4,240,520 | +€595,879 | +16.3% |
| Fixed assets | 21/28 | €3,585,305 | €3,585,305 | = | 0.0% |
| Financial fixed assets | 28 | €3,585,305 | €3,585,305 | = | 0.0% |
| Current assets | 29/58 | €59,336 | €655,215 | +€595,879 | +1004.2% |
| Amounts receivable within one year | 40/41 | - | €600,000 | +€600,000 | |
| Trade receivables | 40 | - | €600,000 | +€600,000 | |
| Cash at bank and in hand | 54/58 | €59,336 | €55,215 | -€4,121 | -6.9% |
| Total equity and liabilities | 10/49 | €3,644,641 | €4,240,520 | +€595,879 | +16.3% |
| Equity | 10/15 | €1,683,067 | €2,278,925 | +€595,857 | +35.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,664,517 | €2,260,375 | +€595,857 | +35.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,664,517 | €2,260,375 | +€595,857 | +35.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,961,574 | €1,961,595 | +€21 | 0.0% |
| Amounts payable within one year | 42/48 | €1,960,502 | €1,960,502 | = | 0.0% |
| Trade debts | 44 | €197 | €197 | = | 0.0% |
| Suppliers | 440/4 | €197 | €197 | = | 0.0% |
| Other amounts payable | 47/48 | €1,960,305 | €1,960,305 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,072 | €1,094 | +€21 | +2.0% |
| Other operating charges | 640/8 | €1,268 | €1,215 | -€53 | -4.2% |
| Gross operating margin | 9900 | -€5,880 | -€2,894 | +€2,987 | +50.8% |
| Operating profit (loss) | 9901 | -€7,148 | -€4,108 | +€3,039 | +42.5% |
| Financial income | 75/76B | €251,500 | €600,000 | +€348,500 | +138.6% |
| Recurring financial income | 75 | €251,500 | €600,000 | +€348,500 | +138.6% |
| Financial charges | 65/66B | -€31 | €34 | +€65 | |
| Recurring financial charges | 65 | -€31 | €34 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €244,383 | €595,857 | +€351,474 | +143.8% |
| Profit (loss) for the period | 9904 | €244,383 | €595,857 | +€351,474 | +143.8% |
| Profit (loss) for the period to be appropriated | 9905 | €244,383 | €595,857 | +€351,474 | +143.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.