Elite IT: 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 IT
Largest movements
- Cash +€43,448
up €43,448 (+82.8%), from €52,449 to €95,898
mainly Other debts (+€88,039) and Net result for the year (+€42,302)
- Other debts +€88,039
new in 2025: €88,039
- Profit (loss) carried forward -€45,698
down €45,698 (-99.0%), from €46,147 to €449
- Gross operating margin +€28,406
up €28,406 (+114.5%), from €24,800 to €53,206
- Taxes +€5,619
up €5,619 (+88.2%), from €6,372 to €11,990
- Other operating charges -€4,812
down €4,812 (-96.5%), from €4,988 to €176
- Financial income +€2,470
up €2,470 (+1899784.6%), from €0 to €2,470
of which Non-recurring financial income: +€2,470
- Financial charges -€1,069
down €1,069 (-57.0%), from €1,876 to €807
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 | €60,735 | €103,524 | +€42,789 | +70.5% |
| Fixed assets | 21/28 | €526 | €126 | -€400 | -76.0% |
| Tangible fixed assets | 22/27 | €526 | €126 | -€400 | -76.0% |
| Furniture and vehicles | 24 | €526 | €126 | -€400 | -76.0% |
| Current assets | 29/58 | €60,209 | €103,398 | +€43,189 | +71.7% |
| Amounts receivable within one year | 40/41 | €7,670 | €7,500 | -€170 | -2.2% |
| Trade receivables | 40 | €7,670 | €7,500 | -€170 | -2.2% |
| Cash at bank and in hand | 54/58 | €52,449 | €95,898 | +€43,448 | +82.8% |
| Deferred charges and accrued income | 490/1 | €90 | - | -€90 | |
| Total equity and liabilities | 10/49 | €60,735 | €103,524 | +€42,789 | +70.5% |
| Equity | 10/15 | €49,147 | €3,449 | -€45,698 | -93.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,147 | €449 | -€45,698 | -99.0% |
| Amounts payable | 17/49 | €11,588 | €100,075 | +€88,486 | +763.6% |
| Amounts payable within one year | 42/48 | €11,588 | €100,075 | +€88,486 | +763.6% |
| Trade debts | 44 | €1,022 | €826 | -€196 | -19.2% |
| Suppliers | 440/4 | €1,022 | €826 | -€196 | -19.2% |
| Taxes, remuneration and social security | 45 | €10,566 | €11,210 | +€644 | +6.1% |
| Taxes | 450/3 | €10,566 | €9,710 | -€856 | -8.1% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | - | €88,039 | +€88,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €4,988 | €176 | -€4,812 | -96.5% |
| Gross operating margin | 9900 | €24,800 | €53,206 | +€28,406 | +114.5% |
| Operating profit (loss) | 9901 | €19,412 | €52,630 | +€33,217 | +171.1% |
| Financial income | 75/76B | €0 | €2,470 | +€2,470 | +1899784.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -92.3% |
| Non-recurring financial income | 76B | - | €2,470 | +€2,470 | |
| Financial charges | 65/66B | €1,876 | €807 | -€1,069 | -57.0% |
| Recurring financial charges | 65 | €1,876 | €807 | -€1,069 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €17,537 | €54,292 | +€36,756 | +209.6% |
| Income taxes | 67/77 | €6,372 | €11,990 | +€5,619 | +88.2% |
| Profit (loss) for the period | 9904 | €11,165 | €42,302 | +€31,137 | +278.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,165 | €42,302 | +€31,137 | +278.9% |
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 3 October 2026 via checked.be.