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 -€73,790
down €73,790 (-6.0%), from €1.2m to €1.2m
of which Land and buildings: -€55,250
- Cash +€22,688
up €22,688 (+119%), from €19,037 to €41,725
mainly Depreciation (+€80,415) and Net result for the year (+€41,652)
- Debts after one year -€99,737
down €99,737 (-8.6%), from €1.2m to €1.1m
of which Financial debts: -€99,737
- Profit (loss) carried forward +€41,652
up €41,652 (+10.2%), from €409,263 to €450,915
- Gross operating margin +€30,356
up €30,356 (+22.3%), from €136,052 to €166,408
- Depreciation +€25,165
up €25,165 (+45.5%), from €55,250 to €80,415
- Other operating charges -€13,679
down €13,679 (-50.9%), from €26,895 to €13,216
- Taxes +€8,325
up €8,325 (+71.6%), from €11,625 to €19,950
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 | €1,784,138 | €1,731,079 | -€53,059 | -3.0% |
| Fixed assets | 21/28 | €1,227,300 | €1,153,510 | -€73,790 | -6.0% |
| Tangible fixed assets | 22/27 | €1,227,300 | €1,153,510 | -€73,790 | -6.0% |
| Land and buildings | 22 | €1,109,945 | €1,054,695 | -€55,250 | -5.0% |
| Furniture and vehicles | 24 | €117,355 | €98,816 | -€18,540 | -15.8% |
| Current assets | 29/58 | €556,838 | €577,568 | +€20,731 | +3.7% |
| Amounts receivable after more than one year | 29 | €367,000 | €374,500 | +€7,500 | +2.0% |
| Other amounts receivable | 291 | €367,000 | €374,500 | +€7,500 | +2.0% |
| Amounts receivable within one year | 40/41 | €170,801 | €161,344 | -€9,457 | -5.5% |
| Trade receivables | 40 | €26,839 | €26,382 | -€457 | -1.7% |
| Other amounts receivable | 41 | €143,962 | €134,961 | -€9,000 | -6.3% |
| Cash at bank and in hand | 54/58 | €19,037 | €41,725 | +€22,688 | +119% |
| Total equity and liabilities | 10/49 | €1,784,138 | €1,731,079 | -€53,059 | -3.0% |
| Equity | 10/15 | €441,713 | €483,365 | +€41,652 | +9.4% |
| Contributions | 10/11 | €29,500 | €29,500 | = | 0.0% |
| Capital | 10 | €29,500 | €29,500 | = | 0.0% |
| Issued capital | 100 | €29,500 | €29,500 | = | 0.0% |
| Reserves | 13 | €2,950 | €2,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,950 | €2,950 | = | 0.0% |
| Legal reserve | 130 | €2,950 | €2,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,263 | €450,915 | +€41,652 | +10.2% |
| Amounts payable | 17/49 | €1,342,425 | €1,247,714 | -€94,711 | -7.1% |
| Amounts payable after more than one year | 17 | €1,163,792 | €1,064,055 | -€99,737 | -8.6% |
| Financial debts | 170/4 | €1,038,792 | €939,055 | -€99,737 | -9.6% |
| Other amounts payable | 178/9 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €178,632 | €183,658 | +€5,026 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €97,886 | €99,737 | +€1,852 | +1.9% |
| Trade debts | 44 | €32,318 | €18,362 | -€13,956 | -43.2% |
| Suppliers | 440/4 | €32,318 | €18,362 | -€13,956 | -43.2% |
| Taxes, remuneration and social security | 45 | €11,032 | €17,441 | +€6,409 | +58.1% |
| Taxes | 450/3 | €11,032 | €17,441 | +€6,409 | +58.1% |
| Other amounts payable | 47/48 | €37,397 | €48,118 | +€10,722 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,250 | €80,415 | +€25,165 | +45.5% |
| Other operating charges | 640/8 | €26,895 | €13,216 | -€13,679 | -50.9% |
| Gross operating margin | 9900 | €136,052 | €166,408 | +€30,356 | +22.3% |
| Operating profit (loss) | 9901 | €53,908 | €72,777 | +€18,869 | +35.0% |
| Financial income | 75/76B | €7,794 | €7,330 | -€463 | -5.9% |
| Recurring financial income | 75 | €7,794 | €7,330 | -€463 | -5.9% |
| Financial charges | 65/66B | €16,980 | €18,505 | +€1,525 | +9.0% |
| Recurring financial charges | 65 | €16,980 | €18,505 | +€1,525 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €44,721 | €61,602 | +€16,881 | +37.7% |
| Income taxes | 67/77 | €11,625 | €19,950 | +€8,325 | +71.6% |
| Profit (loss) for the period | 9904 | €33,096 | €41,652 | +€8,556 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,096 | €41,652 | +€8,556 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.