ELIT GROUPS: 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 GROUPS
Largest movements
- Receivables within one year +€6,436
up €6,436 (+1.3%), from €506,430 to €512,866
of which Other amounts receivable: +€6,436
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€5,236
down €5,236 (-100%), from €5,236 to €0
- Gross operating margin +€321
up €321, from -€321 to €0
- Financial charges -€64
down €64 (-57.2%), from €112 to €48
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,473 | €541,430 | +€957 | +0.2% |
| Fixed assets | 21/28 | €32,689 | €27,329 | -€5,359 | -16.4% |
| Tangible fixed assets | 22/27 | €10,719 | €5,359 | -€5,359 | -50.0% |
| Other tangible fixed assets | 26 | €10,719 | €5,359 | -€5,359 | -50.0% |
| Financial fixed assets | 28 | €21,970 | €21,970 | = | 0.0% |
| Current assets | 29/58 | €507,785 | €514,101 | +€6,316 | +1.2% |
| Amounts receivable within one year | 40/41 | €506,430 | €512,866 | +€6,436 | +1.3% |
| Trade receivables | 40 | €386,822 | €386,822 | = | 0.0% |
| Other amounts receivable | 41 | €119,608 | €126,044 | +€6,436 | +5.4% |
| Cash at bank and in hand | 54/58 | €1,355 | €1,235 | -€120 | -8.9% |
| Total equity and liabilities | 10/49 | €540,473 | €541,430 | +€957 | +0.2% |
| Equity | 10/15 | -€7,921 | -€7,876 | +€45 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,509 | €22,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,650 | €20,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,023 | -€48,977 | +€45 | +0.1% |
| Amounts payable | 17/49 | €548,395 | €549,306 | +€911 | +0.2% |
| Amounts payable within one year | 42/48 | €547,078 | €547,989 | +€911 | +0.2% |
| Trade debts | 44 | €546,468 | €547,379 | +€911 | +0.2% |
| Suppliers | 440/4 | €546,468 | €547,379 | +€911 | +0.2% |
| Taxes, remuneration and social security | 45 | €610 | €610 | = | 0.0% |
| Taxes | 450/3 | €280 | €280 | = | 0.0% |
| Remuneration and social security | 454/9 | €330 | €330 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,317 | €1,317 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €2,680 | = | 0.0% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€321 | €0 | +€321 | |
| Operating profit (loss) | 9901 | -€3,051 | -€2,680 | +€371 | +12.2% |
| Financial income | 75/76B | €5,236 | €0 | -€5,236 | -100% |
| Recurring financial income | 75 | €5,236 | €0 | -€5,236 | -100% |
| Financial charges | 65/66B | €112 | €48 | -€64 | -57.2% |
| Recurring financial charges | 65 | €112 | €48 | -€64 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €2,073 | -€2,728 | -€4,801 | |
| Profit (loss) for the period | 9904 | €2,073 | -€2,728 | -€4,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,073 | -€2,728 | -€4,801 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.