ELIT: 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.
ELIT
Largest movements
- Stocks and contracts +€1,824
up €1,824 (+243%), from €750 to €2,574
- Cash -€953
down €953 (-40.8%), from €2,336 to €1,383
mainly Stocks and contracts (-€1,824) and Receivables within one year (-€346)
- Receivables within one year +€346
up €346 (+17.8%), from €1,944 to €2,291
- Trade debts +€864
up €864 (+99.0%), from €873 to €1,737
- Profit (loss) carried forward +€405
up €405 (+0.3%), from -€121,079 to -€120,673
- Other debts -€63
down €63 (-0.1%), from €79,024 to €78,960
- Gross operating margin -€1,503
down €1,503 (-59.7%), from €2,519 to €1,015
- Financial charges +€32
up €32 (+62.7%), from €51 to €83
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.
Derived cash bridge
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 | €5,030 | €6,247 | +€1,217 | +24.2% |
| Current assets | 29/58 | €5,030 | €6,247 | +€1,217 | +24.2% |
| Stocks and contracts in progress | 3 | €750 | €2,574 | +€1,824 | +243% |
| Stocks | 30/36 | €750 | €2,574 | +€1,824 | +243% |
| Amounts receivable within one year | 40/41 | €1,944 | €2,291 | +€346 | +17.8% |
| Trade receivables | 40 | €1,944 | €2,291 | +€346 | +17.8% |
| Cash at bank and in hand | 54/58 | €2,336 | €1,383 | -€953 | -40.8% |
| Total equity and liabilities | 10/49 | €5,030 | €6,247 | +€1,217 | +24.2% |
| Equity | 10/15 | -€114,879 | -€114,473 | +€405 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,079 | -€120,673 | +€405 | +0.3% |
| Amounts payable | 17/49 | €119,908 | €120,720 | +€812 | +0.7% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,908 | €80,720 | +€812 | +1.0% |
| Trade debts | 44 | €873 | €1,737 | +€864 | +99.0% |
| Suppliers | 440/4 | €873 | €1,737 | +€864 | +99.0% |
| Taxes, remuneration and social security | 45 | €12 | €24 | +€11 | +92.6% |
| Taxes | 450/3 | €12 | €24 | +€11 | +92.6% |
| Other amounts payable | 47/48 | €79,024 | €78,960 | -€63 | -0.1% |
| Other operating charges | 640/8 | €538 | €527 | -€11 | -2.0% |
| Gross operating margin | 9900 | €2,519 | €1,015 | -€1,503 | -59.7% |
| Operating profit (loss) | 9901 | €1,980 | €488 | -€1,493 | -75.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €51 | €83 | +€32 | +62.7% |
| Recurring financial charges | 65 | €51 | €83 | +€32 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €1,933 | €405 | -€1,528 | -79.0% |
| Profit (loss) for the period | 9904 | €1,933 | €405 | -€1,528 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,933 | €405 | -€1,528 | -79.0% |
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 13 October 2026 via checked.be.