Elista: what changed
Two fiscal 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.
Elista
Largest movements
- Stocks and contracts -€107,300
no longer reported in 2025 (was €107,300)
- Receivables within one year -€13,870
down €13,870 (-43.2%), from €32,110 to €18,240
of which Other amounts receivable: -€10,772
- Cash -€3,841
down €3,841 (-14.3%), from €26,808 to €22,967
mainly Other debts (-€82,440) and Trade debts (-€22,900)
- Other debts -€82,440
down €82,440 (-90.8%), from €90,766 to €8,326
- Trade debts -€22,900
down €22,900 (-58.4%), from €39,186 to €16,286
- Tax, wage and social debts -€11,761
down €11,761 (-99.5%), from €11,816 to €55
- Profit (loss) carried forward -€5,527
down €5,527 (-20.8%), from -€26,537 to -€32,064
- Accrued charges and deferred income -€3,020
no longer reported in 2025 (was €3,020)
- Gross operating margin -€31,278
down €31,278, from €26,363 to -€4,915
- Write-downs -€15,306
down €15,306, from €13,306 to -€2,000
- Financial charges -€4,323
down €4,323 (-93.7%), from €4,616 to €293
- Other operating charges +€1,075
up €1,075 (+205.0%), from €525 to €1,600
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 | €168,251 | €42,603 | -€125,648 | -74.7% |
| Fixed assets | 21/28 | €2,033 | €1,396 | -€637 | -31.3% |
| Tangible fixed assets | 22/27 | €2,033 | €1,396 | -€637 | -31.3% |
| Furniture and vehicles | 24 | €2,033 | €1,396 | -€637 | -31.3% |
| Current assets | 29/58 | €166,218 | €41,207 | -€125,011 | -75.2% |
| Stocks and contracts in progress | 3 | €107,300 | - | -€107,300 | |
| Stocks | 30/36 | €107,300 | - | -€107,300 | |
| Amounts receivable within one year | 40/41 | €32,110 | €18,240 | -€13,870 | -43.2% |
| Trade receivables | 40 | €3,913 | €815 | -€3,099 | -79.2% |
| Other amounts receivable | 41 | €28,197 | €17,425 | -€10,772 | -38.2% |
| Cash at bank and in hand | 54/58 | €26,808 | €22,967 | -€3,841 | -14.3% |
| Total equity and liabilities | 10/49 | €168,251 | €42,603 | -€125,648 | -74.7% |
| Equity | 10/15 | €23,463 | €17,936 | -€5,527 | -23.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,537 | -€32,064 | -€5,527 | -20.8% |
| Amounts payable | 17/49 | €144,788 | €24,667 | -€120,121 | -83.0% |
| Amounts payable within one year | 42/48 | €141,768 | €24,667 | -€117,101 | -82.6% |
| Trade debts | 44 | €39,186 | €16,286 | -€22,900 | -58.4% |
| Suppliers | 440/4 | €39,186 | €16,286 | -€22,900 | -58.4% |
| Taxes, remuneration and social security | 45 | €11,816 | €55 | -€11,761 | -99.5% |
| Taxes | 450/3 | €11,816 | €55 | -€11,761 | -99.5% |
| Other amounts payable | 47/48 | €90,766 | €8,326 | -€82,440 | -90.8% |
| Accrued charges and deferred income | 492/3 | €3,020 | - | -€3,020 | |
| Remuneration, social security and pensions | 62 | - | €92 | +€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €637 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,306 | -€2,000 | -€15,306 | |
| Other operating charges | 640/8 | €525 | €1,600 | +€1,075 | +205.0% |
| Gross operating margin | 9900 | €26,363 | -€4,915 | -€31,278 | |
| Operating profit (loss) | 9901 | €11,896 | -€5,243 | -€17,139 | |
| Financial income | 75/76B | €9 | €9 | +€0 | +2.9% |
| Recurring financial income | 75 | €9 | €9 | +€0 | +2.9% |
| Financial charges | 65/66B | €4,616 | €293 | -€4,323 | -93.7% |
| Recurring financial charges | 65 | €4,616 | €293 | -€4,323 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | €7,289 | -€5,527 | -€12,816 | |
| Profit (loss) for the period | 9904 | €7,289 | -€5,527 | -€12,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,289 | -€5,527 | -€12,816 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.