ELITE BROKER: 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.
ELITE BROKER
Largest movements
- Deferred charges and accrued income +€11,698
up €11,698 (+1,422%), from €823 to €12,520
- Cash +€8,072
up €8,072 (+96.5%), from €8,364 to €16,435
mainly Net result for the year (+€12,950) and Tax, wage and social debts (+€2,830)
- Intangible fixed assets -€1,800
down €1,800 (-28.0%), from €6,436 to €4,635
- Reserves +€21,029
up €21,029 (+1,914%), from €1,098 to €22,128
- Profit (loss) carried forward -€8,079
no longer reported in 2025 (was €8,079)
- Tax, wage and social debts +€2,830
new in 2025: €2,830
- Trade debts +€2,070
up €2,070 (+847%), from €245 to €2,314
- Gross operating margin +€22,051
up €22,051, from -€3,546 to €18,505
- Taxes +€2,830
new in 2025: €2,830
- Depreciation +€2,328
up €2,328 (+684%), from €340 to €2,669
- Other operating charges -€457
no longer reported in 2025 (was €457)
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 | €15,622 | €33,591 | +€17,969 | +115% |
| Fixed assets | 21/28 | €6,436 | €4,635 | -€1,800 | -28.0% |
| Intangible fixed assets | 21 | €6,436 | €4,635 | -€1,800 | -28.0% |
| Current assets | 29/58 | €9,186 | €28,956 | +€19,769 | +215% |
| Cash at bank and in hand | 54/58 | €8,364 | €16,435 | +€8,072 | +96.5% |
| Deferred charges and accrued income | 490/1 | €823 | €12,520 | +€11,698 | +1,422% |
| Total equity and liabilities | 10/49 | €15,622 | €33,591 | +€17,969 | +115% |
| Equity | 10/15 | €15,378 | €28,328 | +€12,950 | +84.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,098 | €22,128 | +€21,029 | +1,914% |
| Distributable reserves | 133 | €1,098 | €22,128 | +€21,029 | +1,914% |
| Profit (loss) carried forward | 14 | €8,079 | - | -€8,079 | |
| Amounts payable | 17/49 | €245 | €5,264 | +€5,019 | +2,053% |
| Amounts payable within one year | 42/48 | €245 | €5,264 | +€5,019 | +2,053% |
| Trade debts | 44 | €245 | €2,314 | +€2,070 | +847% |
| Suppliers | 440/4 | €245 | €2,314 | +€2,070 | +847% |
| Taxes, remuneration and social security | 45 | - | €2,830 | +€2,830 | |
| Taxes | 450/3 | - | €2,830 | +€2,830 | |
| Other amounts payable | 47/48 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €2,669 | +€2,328 | +684% |
| Other operating charges | 640/8 | €457 | - | -€457 | |
| Gross operating margin | 9900 | -€3,546 | €18,505 | +€22,051 | |
| Operating profit (loss) | 9901 | -€4,343 | €15,837 | +€20,179 | |
| Financial charges | 65/66B | €140 | €57 | -€83 | -59.3% |
| Recurring financial charges | 65 | €140 | €57 | -€83 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,483 | €15,780 | +€20,262 | |
| Income taxes | 67/77 | - | €2,830 | +€2,830 | |
| Profit (loss) for the period | 9904 | -€4,483 | €12,950 | +€17,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,483 | €12,950 | +€17,433 |
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 19 October 2026 via checked.be.