ELITE COMPTA: 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.
ELITE COMPTA
Largest movements
- Cash +€9,302
up €9,302 (+48.7%), from €19,117 to €28,419
mainly Net result for the year (+€9,227) and Other debts (+€8,252)
- Receivables within one year +€3,624
up €3,624 (+27.5%), from €13,193 to €16,817
of which Other amounts receivable: +€3,019
- Tangible fixed assets -€1,143
down €1,143 (-19.2%), from €5,953 to €4,810
of which Other tangible fixed assets: -€1,600
- Other debts +€8,252
up €8,252 (+670.8%), from €1,230 to €9,482
- Tax, wage and social debts +€3,405
up €3,405 (+87.0%), from €3,916 to €7,321
- Gross operating margin +€1,004
up €1,004 (+6.6%), from €15,185 to €16,189
- Financial charges -€748
down €748 (-48.6%), from €1,539 to €792
- Other operating charges -€343
down €343 (-32.9%), from €1,040 to €697
- Taxes -€292
down €292 (-8.9%), from €3,274 to €2,981
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 | €39,164 | €51,089 | +€11,925 | +30.5% |
| Fixed assets | 21/28 | €5,953 | €4,810 | -€1,143 | -19.2% |
| Tangible fixed assets | 22/27 | €5,953 | €4,810 | -€1,143 | -19.2% |
| Furniture and vehicles | 24 | €1,612 | €2,069 | +€457 | +28.3% |
| Other tangible fixed assets | 26 | €4,341 | €2,741 | -€1,600 | -36.9% |
| Current assets | 29/58 | €33,211 | €46,280 | +€13,069 | +39.3% |
| Amounts receivable within one year | 40/41 | €13,193 | €16,817 | +€3,624 | +27.5% |
| Trade receivables | 40 | €8,470 | €9,075 | +€605 | +7.1% |
| Other amounts receivable | 41 | €4,723 | €7,742 | +€3,019 | +63.9% |
| Cash at bank and in hand | 54/58 | €19,117 | €28,419 | +€9,302 | +48.7% |
| Deferred charges and accrued income | 490/1 | €900 | €1,043 | +€143 | +15.9% |
| Total equity and liabilities | 10/49 | €39,164 | €51,089 | +€11,925 | +30.5% |
| Equity | 10/15 | €33,853 | €34,080 | +€227 | +0.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,400 | €31,400 | = | 0.0% |
| Distributable reserves | 133 | €31,400 | €31,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €453 | €680 | +€227 | +50.0% |
| Amounts payable | 17/49 | €5,311 | €17,010 | +€11,699 | +220.3% |
| Amounts payable within one year | 42/48 | €5,311 | €17,010 | +€11,699 | +220.3% |
| Trade debts | 44 | €164 | €206 | +€42 | +25.3% |
| Suppliers | 440/4 | €164 | €206 | +€42 | +25.3% |
| Taxes, remuneration and social security | 45 | €3,916 | €7,321 | +€3,405 | +87.0% |
| Taxes | 450/3 | €3,916 | €7,321 | +€3,405 | +87.0% |
| Other amounts payable | 47/48 | €1,230 | €9,482 | +€8,252 | +670.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,483 | €2,492 | +€9 | +0.4% |
| Other operating charges | 640/8 | €1,040 | €697 | -€343 | -32.9% |
| Gross operating margin | 9900 | €15,185 | €16,189 | +€1,004 | +6.6% |
| Operating profit (loss) | 9901 | €11,662 | €13,000 | +€1,337 | +11.5% |
| Financial charges | 65/66B | €1,539 | €792 | -€748 | -48.6% |
| Recurring financial charges | 65 | €1,539 | €792 | -€748 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €10,123 | €12,208 | +€2,085 | +20.6% |
| Income taxes | 67/77 | €3,274 | €2,981 | -€292 | -8.9% |
| Profit (loss) for the period | 9904 | €6,849 | €9,227 | +€2,378 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,849 | €9,227 | +€2,378 | +34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.