ELITE Invest: 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 Invest
Largest movements
- Cash -€6,424
down €6,424 (-52.3%), from €12,276 to €5,853
mainly Debts after one year (-€4,734) and Trade debts (-€1,053)
- Debts after one year -€4,734
down €4,734 (-3.9%), from €121,000 to €116,266
- Gross operating margin +€12,840
up €12,840, from -€1,827 to €11,013
- Financial charges +€7,612
up €7,612 (+338%), from €2,255 to €9,868
- Other operating charges +€1,328
new in 2025: €1,328
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 | €122,971 | €117,001 | -€5,970 | -4.9% |
| Current assets | 29/58 | €122,971 | €117,001 | -€5,970 | -4.9% |
| Amounts receivable within one year | 40/41 | €110,695 | €111,149 | +€454 | +0.4% |
| Trade receivables | 40 | - | €454 | +€454 | |
| Other amounts receivable | 41 | €110,695 | €110,695 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,276 | €5,853 | -€6,424 | -52.3% |
| Total equity and liabilities | 10/49 | €122,971 | €117,001 | -€5,970 | -4.9% |
| Equity | 10/15 | -€2,083 | -€2,266 | -€183 | -8.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,083 | -€4,266 | -€183 | -4.5% |
| Amounts payable | 17/49 | €125,054 | €119,267 | -€5,787 | -4.6% |
| Amounts payable after more than one year | 17 | €121,000 | €116,266 | -€4,734 | -3.9% |
| Financial debts | 170/4 | €121,000 | €116,266 | -€4,734 | -3.9% |
| Amounts payable within one year | 42/48 | €4,053 | €3,001 | -€1,052 | -26.0% |
| Trade debts | 44 | €1,053 | - | -€1,053 | |
| Suppliers | 440/4 | €1,053 | - | -€1,053 | |
| Other amounts payable | 47/48 | €3,000 | €3,001 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Other operating charges | 640/8 | - | €1,328 | +€1,328 | |
| Gross operating margin | 9900 | -€1,827 | €11,013 | +€12,840 | |
| Operating profit (loss) | 9901 | -€1,827 | €9,685 | +€11,512 | |
| Financial charges | 65/66B | €2,255 | €9,868 | +€7,612 | +338% |
| Recurring financial charges | 65 | €2,255 | €9,868 | +€7,612 | +338% |
| Profit (loss) for the period before taxes | 9903 | -€4,083 | -€183 | +€3,900 | +95.5% |
| Profit (loss) for the period | 9904 | -€4,083 | -€183 | +€3,900 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,083 | -€183 | +€3,900 | +95.5% |
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 24 October 2026 via checked.be.