Eliselly: 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.
Eliselly
Largest movements
- Receivables within one year +€11,257
up €11,257 (+128%), from €8,772 to €20,029
of which Trade receivables: +€7,210
- Cash +€8,576
up €8,576 (+1,076%), from €797 to €9,373
mainly Net result for the year (+€16,382) and Depreciation (+€9,106)
- Tangible fixed assets -€5,586
down €5,586 (-21.7%), from €25,703 to €20,117
of which Furniture and vehicles: -€5,917
- Deferred charges and accrued income -€1,230
down €1,230 (-100%), from €1,230 to €0
- Debts after one year -€8,857
down €8,857 (-53.5%), from €16,546 to €7,689
- Profit (loss) carried forward +€7,698
up €7,698, from -€7,698 to €0
- Reserves +€7,018
new in 2024: €7,018
- Tax, wage and social debts +€5,426
up €5,426 (+49.9%), from €10,880 to €16,306
of which Taxes: +€6,026
- Trade debts +€1,519
up €1,519 (+36.8%), from €4,132 to €5,651
- Gross operating margin +€23,511
up €23,511 (+171%), from €13,749 to €37,260
- Taxes +€4,431
up €4,431 (+156%), from €2,840 to €7,271
- Depreciation +€1,422
up €1,422 (+18.5%), from €7,684 to €9,106
- Financial charges +€810
up €810 (+38.6%), from €2,095 to €2,904
- Other operating charges +€790
up €790 (+98.0%), from €806 to €1,597
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.
Derived cash bridge
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 | €36,502 | €49,520 | +€13,018 | +35.7% |
| Fixed assets | 21/28 | €25,703 | €20,117 | -€5,586 | -21.7% |
| Tangible fixed assets | 22/27 | €25,703 | €20,117 | -€5,586 | -21.7% |
| Land and buildings | 22 | €2,369 | €1,829 | -€540 | -22.8% |
| Plant, machinery and equipment | 23 | €11,500 | €12,371 | +€872 | +7.6% |
| Furniture and vehicles | 24 | €11,835 | €5,917 | -€5,917 | -50.0% |
| Current assets | 29/58 | €10,799 | €29,403 | +€18,604 | +172% |
| Amounts receivable within one year | 40/41 | €8,772 | €20,029 | +€11,257 | +128% |
| Trade receivables | 40 | €8,772 | €15,982 | +€7,210 | +82.2% |
| Other amounts receivable | 41 | - | €4,048 | +€4,048 | |
| Cash at bank and in hand | 54/58 | €797 | €9,373 | +€8,576 | +1,076% |
| Deferred charges and accrued income | 490/1 | €1,230 | €0 | -€1,230 | -100% |
| Total equity and liabilities | 10/49 | €36,502 | €49,520 | +€13,018 | +35.7% |
| Equity | 10/15 | -€3,698 | €11,018 | +€14,716 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | - | -€4,000 | |
| Issued capital | 100 | €4,000 | - | -€4,000 | |
| Reserves | 13 | - | €7,018 | +€7,018 | |
| Distributable reserves | 133 | - | €7,018 | +€7,018 | |
| Profit (loss) carried forward | 14 | -€7,698 | €0 | +€7,698 | |
| Amounts payable | 17/49 | €40,200 | €38,502 | -€1,698 | -4.2% |
| Amounts payable after more than one year | 17 | €16,546 | €7,689 | -€8,857 | -53.5% |
| Financial debts | 170/4 | €16,546 | €7,689 | -€8,857 | -53.5% |
| Amounts payable within one year | 42/48 | €23,654 | €30,814 | +€7,159 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €8,642 | €8,857 | +€215 | +2.5% |
| Trade debts | 44 | €4,132 | €5,651 | +€1,519 | +36.8% |
| Suppliers | 440/4 | €4,132 | €5,651 | +€1,519 | +36.8% |
| Taxes, remuneration and social security | 45 | €10,880 | €16,306 | +€5,426 | +49.9% |
| Taxes | 450/3 | €10,280 | €16,306 | +€6,026 | +58.6% |
| Remuneration and social security | 454/9 | €600 | €0 | -€600 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,684 | €9,106 | +€1,422 | +18.5% |
| Other operating charges | 640/8 | €806 | €1,597 | +€790 | +98.0% |
| Gross operating margin | 9900 | €13,749 | €37,260 | +€23,511 | +171% |
| Operating profit (loss) | 9901 | €5,258 | €26,558 | +€21,299 | +405% |
| Financial charges | 65/66B | €2,095 | €2,904 | +€810 | +38.6% |
| Recurring financial charges | 65 | €2,095 | €2,904 | +€810 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €3,163 | €23,653 | +€20,490 | +648% |
| Income taxes | 67/77 | €2,840 | €7,271 | +€4,431 | +156% |
| Profit (loss) for the period | 9904 | €324 | €16,382 | +€16,058 | +4,963% |
| Profit (loss) for the period to be appropriated | 9905 | €324 | €16,382 | +€16,058 | +4,963% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.