ELISTONE: 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.
ELISTONE
Largest movements
- Cash -€19,987
down €19,987 (-64.8%), from €30,841 to €10,854
mainly Net result for the year (-€44,034) and Investment in fixed assets (net) (-€31,495)
- Profit (loss) carried forward -€44,034
down €44,034 (-22.4%), from -€196,569 to -€240,603
- Other debts +€30,500
up €30,500 (+6.8%), from €448,303 to €478,803
- Depreciation +€3,751
up €3,751 (+10.1%), from €37,081 to €40,832
- Other operating charges -€1,051
down €1,051 (-26.0%), from €4,048 to €2,997
- Gross operating margin +€763
up €763 (+11.2%), from €6,795 to €7,558
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 | €1,051,242 | €1,022,801 | -€28,441 | -2.7% |
| Fixed assets | 21/28 | €1,018,119 | €1,008,783 | -€9,336 | -0.9% |
| Tangible fixed assets | 22/27 | €1,018,119 | €1,008,783 | -€9,336 | -0.9% |
| Land and buildings | 22 | €1,006,566 | €1,004,285 | -€2,280 | -0.2% |
| Plant, machinery and equipment | 23 | €2,362 | €1,606 | -€756 | -32.0% |
| Furniture and vehicles | 24 | €9,192 | €2,892 | -€6,300 | -68.5% |
| Current assets | 29/58 | €33,123 | €14,019 | -€19,104 | -57.7% |
| Amounts receivable within one year | 40/41 | €25 | €54 | +€29 | +116.0% |
| Trade receivables | 40 | - | €29 | +€29 | |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,841 | €10,854 | -€19,987 | -64.8% |
| Deferred charges and accrued income | 490/1 | €2,257 | €3,110 | +€853 | +37.8% |
| Total equity and liabilities | 10/49 | €1,051,242 | €1,022,801 | -€28,441 | -2.7% |
| Equity | 10/15 | €397,391 | €353,357 | -€44,034 | -11.1% |
| Contributions | 10/11 | €593,960 | €593,960 | = | 0.0% |
| Capital | 10 | €593,960 | €593,960 | = | 0.0% |
| Issued capital | 100 | €593,960 | €593,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,569 | -€240,603 | -€44,034 | -22.4% |
| Amounts payable | 17/49 | €653,851 | €669,444 | +€15,593 | +2.4% |
| Amounts payable after more than one year | 17 | €192,247 | €184,024 | -€8,223 | -4.3% |
| Financial debts | 170/4 | €192,247 | €184,024 | -€8,223 | -4.3% |
| Amounts payable within one year | 42/48 | €461,604 | €485,420 | +€23,816 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €6,239 | €6,617 | +€378 | +6.1% |
| Trade debts | 44 | €7,062 | - | -€7,062 | |
| Suppliers | 440/4 | €7,062 | - | -€7,062 | |
| Other amounts payable | 47/48 | €448,303 | €478,803 | +€30,500 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,081 | €40,832 | +€3,751 | +10.1% |
| Other operating charges | 640/8 | €4,048 | €2,997 | -€1,051 | -26.0% |
| Gross operating margin | 9900 | €6,795 | €7,558 | +€763 | +11.2% |
| Operating profit (loss) | 9901 | -€34,333 | -€36,271 | -€1,938 | -5.6% |
| Financial charges | 65/66B | €7,783 | €7,763 | -€20 | -0.3% |
| Recurring financial charges | 65 | €7,783 | €7,763 | -€20 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,116 | -€44,034 | -€1,918 | -4.6% |
| Profit (loss) for the period | 9904 | -€42,116 | -€44,034 | -€1,918 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,116 | -€44,034 | -€1,918 | -4.6% |
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.