ELIT CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€74,143
up €74,143 (+411.9%), from €18,000 to €92,143
- Cash -€20,743
down €20,743 (-45.5%), from €45,629 to €24,886
mainly Contributions, distributions and other (-€131,000) and Current investments (-€74,143)
- Receivables within one year +€9,952
up €9,952 (+27.9%), from €35,651 to €45,603
of which Trade receivables: +€15,194
- Tangible fixed assets -€7,931
down €7,931 (-20.3%), from €39,000 to €31,069
of which Furniture and vehicles: -€8,853
- Other debts +€111,315
up €111,315 (+319871.3%), from €35 to €111,350
- Reserves -€61,322
down €61,322 (-61.8%), from €99,161 to €37,838
of which Distributable reserves: -€61,322
- Tax, wage and social debts +€9,150
up €9,150 (+169.4%), from €5,400 to €14,550
- Debts after one year -€6,620
down €6,620 (-66.1%), from €10,020 to €3,400
- Short-term financial debts +€4,573
new in 2025: €4,573
- Gross operating margin -€2,546
down €2,546 (-2.5%), from €101,811 to €99,265
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 | €139,677 | €196,932 | +€57,255 | +41.0% |
| Fixed assets | 21/28 | €39,000 | €31,069 | -€7,931 | -20.3% |
| Tangible fixed assets | 22/27 | €39,000 | €31,069 | -€7,931 | -20.3% |
| Plant, machinery and equipment | 23 | €597 | €332 | -€265 | -44.4% |
| Furniture and vehicles | 24 | €29,143 | €20,290 | -€8,853 | -30.4% |
| Other tangible fixed assets | 26 | €9,261 | €10,447 | +€1,187 | +12.8% |
| Current assets | 29/58 | €100,676 | €165,863 | +€65,186 | +64.7% |
| Amounts receivable within one year | 40/41 | €35,651 | €45,603 | +€9,952 | +27.9% |
| Trade receivables | 40 | €28,940 | €44,134 | +€15,194 | +52.5% |
| Other amounts receivable | 41 | €6,710 | €1,468 | -€5,242 | -78.1% |
| Current investments | 50/53 | €18,000 | €92,143 | +€74,143 | +411.9% |
| Cash at bank and in hand | 54/58 | €45,629 | €24,886 | -€20,743 | -45.5% |
| Deferred charges and accrued income | 490/1 | €1,397 | €3,232 | +€1,835 | +131.3% |
| Total equity and liabilities | 10/49 | €139,677 | €196,932 | +€57,255 | +41.0% |
| Equity | 10/15 | €117,761 | €56,438 | -€61,322 | -52.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,161 | €37,838 | -€61,322 | -61.8% |
| Non-distributable reserves | 130/1 | €1,475 | €1,475 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,475 | €1,475 | = | 0.0% |
| Distributable reserves | 133 | €97,686 | €36,364 | -€61,322 | -62.8% |
| Amounts payable | 17/49 | €21,916 | €140,493 | +€118,577 | +541.1% |
| Amounts payable after more than one year | 17 | €10,020 | €3,400 | -€6,620 | -66.1% |
| Financial debts | 170/4 | €10,020 | €3,400 | -€6,620 | -66.1% |
| Amounts payable within one year | 42/48 | €11,896 | €137,093 | +€125,197 | +1052.4% |
| Current portion of amounts payable after more than one year | 42 | €6,387 | €6,620 | +€233 | +3.7% |
| Financial debts | 43 | - | €4,573 | +€4,573 | |
| Credit institutions | 430/8 | - | €4,573 | +€4,573 | |
| Trade debts | 44 | €74 | - | -€74 | |
| Suppliers | 440/4 | €74 | - | -€74 | |
| Taxes, remuneration and social security | 45 | €5,400 | €14,550 | +€9,150 | +169.4% |
| Taxes | 450/3 | €5,400 | €14,550 | +€9,150 | +169.4% |
| Other amounts payable | 47/48 | €35 | €111,350 | +€111,315 | +319871.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,295 | €10,681 | -€614 | -5.4% |
| Other operating charges | 640/8 | €243 | €239 | -€5 | -2.0% |
| Gross operating margin | 9900 | €101,811 | €99,265 | -€2,546 | -2.5% |
| Operating profit (loss) | 9901 | €90,273 | €88,345 | -€1,927 | -2.1% |
| Financial income | 75/76B | €206 | €487 | +€281 | +136.0% |
| Recurring financial income | 75 | €206 | €487 | +€281 | +136.0% |
| Financial charges | 65/66B | €793 | €568 | -€225 | -28.4% |
| Recurring financial charges | 65 | €793 | €568 | -€225 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €89,686 | €88,265 | -€1,422 | -1.6% |
| Income taxes | 67/77 | €19,063 | €18,587 | -€476 | -2.5% |
| Profit (loss) for the period | 9904 | €70,623 | €69,678 | -€945 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,623 | €69,678 | -€945 | -1.3% |
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 10 October 2026 via checked.be.