ELISOUND: 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.
ELISOUND
Largest movements
- Tangible fixed assets -€7,122
down €7,122 (-21.3%), from €33,513 to €26,391
- Cash +€2,438
up €2,438 (+76.3%), from €3,195 to €5,633
mainly Other debts (+€10,817) and Depreciation (+€7,122)
- Receivables within one year -€2,316
down €2,316 (-38.8%), from €5,972 to €3,656
- Other debts +€10,817
new in 2025: €10,817
- Accrued charges and deferred income -€7,774
no longer reported in 2025 (was €7,774)
- Profit (loss) carried forward -€6,483
down €6,483 (-195.5%), from -€3,316 to -€9,799
- Debts after one year -€5,000
down €5,000 (-17.7%), from €28,313 to €23,313
- Current portion of long-term debt +€1,478
up €1,478 (+30.2%), from €4,903 to €6,381
- Turnover -€85,214
no longer reported in 2025 (was €85,214)
- Purchases and services -€75,149
no longer reported in 2025 (was €75,149)
- Gross operating margin -€4,468
down €4,468 (-44.4%), from €10,065 to €5,597
- Taxes +€1,306
up €1,306 (+97.2%), from €1,344 to €2,650
- Other operating charges +€899
up €899 (+131.2%), from €685 to €1,584
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 | €45,827 | €38,827 | -€7,000 | -15.3% |
| Fixed assets | 21/28 | €33,513 | €26,391 | -€7,122 | -21.3% |
| Tangible fixed assets | 22/27 | €33,513 | €26,391 | -€7,122 | -21.3% |
| Plant, machinery and equipment | 23 | €33,513 | €26,391 | -€7,122 | -21.3% |
| Current assets | 29/58 | €12,314 | €12,436 | +€122 | +1.0% |
| Amounts receivable within one year | 40/41 | €5,972 | €3,656 | -€2,316 | -38.8% |
| Trade receivables | 40 | €5,972 | €3,656 | -€2,316 | -38.8% |
| Cash at bank and in hand | 54/58 | €3,195 | €5,633 | +€2,438 | +76.3% |
| Deferred charges and accrued income | 490/1 | €3,147 | €3,147 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €45,827 | €38,827 | -€7,000 | -15.3% |
| Equity | 10/15 | -€816 | -€7,299 | -€6,483 | -794.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | -€3,316 | -€9,799 | -€6,483 | -195.5% |
| Amounts payable | 17/49 | €46,643 | €46,126 | -€517 | -1.1% |
| Amounts payable after more than one year | 17 | €28,313 | €23,313 | -€5,000 | -17.7% |
| Financial debts | 170/4 | €28,313 | €23,313 | -€5,000 | -17.7% |
| Amounts payable within one year | 42/48 | €10,556 | €22,813 | +€12,257 | +116.1% |
| Current portion of amounts payable after more than one year | 42 | €4,903 | €6,381 | +€1,478 | +30.2% |
| Trade debts | 44 | €2,666 | €1,401 | -€1,265 | -47.5% |
| Suppliers | 440/4 | €2,666 | €1,401 | -€1,265 | -47.5% |
| Taxes, remuneration and social security | 45 | €2,987 | €4,214 | +€1,227 | +41.1% |
| Taxes | 450/3 | €2,987 | €4,214 | +€1,227 | +41.1% |
| Other amounts payable | 47/48 | - | €10,817 | +€10,817 | |
| Accrued charges and deferred income | 492/3 | €7,774 | - | -€7,774 | |
| Turnover | 70 | €85,214 | - | -€85,214 | |
| Goods, raw materials, services and sundry goods | 60/61 | €75,149 | - | -€75,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,121 | €7,122 | +€1 | 0.0% |
| Other operating charges | 640/8 | €685 | €1,584 | +€899 | +131.2% |
| Gross operating margin | 9900 | €10,065 | €5,597 | -€4,468 | -44.4% |
| Operating profit (loss) | 9901 | €2,259 | -€3,109 | -€5,368 | |
| Financial income | 75/76B | €133 | €32 | -€101 | -76.1% |
| Recurring financial income | 75 | €133 | €32 | -€101 | -76.1% |
| Financial charges | 65/66B | €1,026 | €756 | -€270 | -26.3% |
| Recurring financial charges | 65 | €1,026 | €756 | -€270 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €1,366 | -€3,834 | -€5,200 | |
| Income taxes | 67/77 | €1,344 | €2,650 | +€1,306 | +97.2% |
| Profit (loss) for the period | 9904 | €22 | -€6,484 | -€6,506 | |
| Profit (loss) for the period to be appropriated | 9905 | €22 | -€6,484 | -€6,506 |
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 9 October 2026 via checked.be.