ELITE 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.
ELITE CONSULTING
Largest movements
- Tangible fixed assets +€39,107
up €39,107 (+5,509%), from €710 to €39,817
- Receivables within one year +€36,015
up €36,015 (+139%), from €25,843 to €61,857
of which Other amounts receivable: +€59,165
- Cash -€27,638
down €27,638 (-46.9%), from €58,936 to €31,299
mainly Investment in fixed assets (net) (-€45,935) and Receivables within one year (-€36,015)
- Reserves +€24,000
up €24,000 (+57.3%), from €41,860 to €65,860
of which Distributable reserves: +€24,000
- Tax, wage and social debts +€18,475
up €18,475 (+65.8%), from €28,079 to €46,554
- Trade debts +€3,095
up €3,095 (+173%), from €1,790 to €4,885
- Profit (loss) carried forward +€1,914
up €1,914 (+25.3%), from €7,559 to €9,474
- Gross operating margin -€16,202
down €16,202 (-25.6%), from €63,348 to €47,145
- Depreciation +€6,783
up €6,783 (+15,192%), from €45 to €6,828
- Taxes -€4,624
down €4,624 (-24.8%), from €18,660 to €14,036
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,489 | €132,973 | +€47,484 | +55.5% |
| Fixed assets | 21/28 | €710 | €39,817 | +€39,107 | +5,509% |
| Tangible fixed assets | 22/27 | €710 | €39,817 | +€39,107 | +5,509% |
| Furniture and vehicles | 24 | €710 | €39,817 | +€39,107 | +5,509% |
| Current assets | 29/58 | €84,779 | €93,156 | +€8,377 | +9.9% |
| Amounts receivable within one year | 40/41 | €25,843 | €61,857 | +€36,015 | +139% |
| Trade receivables | 40 | €23,150 | - | -€23,150 | |
| Other amounts receivable | 41 | €2,693 | €61,857 | +€59,165 | +2,197% |
| Cash at bank and in hand | 54/58 | €58,936 | €31,299 | -€27,638 | -46.9% |
| Total equity and liabilities | 10/49 | €85,489 | €132,973 | +€47,484 | +55.5% |
| Equity | 10/15 | €55,619 | €81,534 | +€25,914 | +46.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,860 | €65,860 | +€24,000 | +57.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €64,000 | +€24,000 | +60.0% |
| Profit (loss) carried forward | 14 | €7,559 | €9,474 | +€1,914 | +25.3% |
| Amounts payable | 17/49 | €29,869 | €51,439 | +€21,570 | +72.2% |
| Amounts payable within one year | 42/48 | €29,869 | €51,439 | +€21,570 | +72.2% |
| Trade debts | 44 | €1,790 | €4,885 | +€3,095 | +173% |
| Suppliers | 440/4 | €1,790 | €4,885 | +€3,095 | +173% |
| Taxes, remuneration and social security | 45 | €28,079 | €46,554 | +€18,475 | +65.8% |
| Taxes | 450/3 | €28,079 | €46,554 | +€18,475 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €6,828 | +€6,783 | +15,192% |
| Other operating charges | 640/8 | €852 | €250 | -€602 | -70.6% |
| Gross operating margin | 9900 | €63,348 | €47,145 | -€16,202 | -25.6% |
| Operating profit (loss) | 9901 | €62,451 | €40,067 | -€22,384 | -35.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77 | €118 | +€41 | +53.2% |
| Recurring financial charges | 65 | €77 | €118 | +€41 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | €62,374 | €39,950 | -€22,424 | -36.0% |
| Income taxes | 67/77 | €18,660 | €14,036 | -€4,624 | -24.8% |
| Profit (loss) for the period | 9904 | €43,715 | €25,914 | -€17,800 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,715 | €25,914 | -€17,800 | -40.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.