ELITE TECH: 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 TECH
Largest movements
- Cash +€23,407
up €23,407 (+616.1%), from €3,799 to €27,206
mainly Other debts (+€27,776) and Trade debts (+€17,602)
- Receivables within one year +€22,169
up €22,169 (+230.5%), from €9,616 to €31,785
of which Trade receivables: +€16,006
- Deferred charges and accrued income +€10,723
up €10,723 (+3669.4%), from €292 to €11,015
- Tangible fixed assets -€733
down €733 (-57.2%), from €1,281 to €548
- Other debts +€27,776
up €27,776 (+2284.5%), from €1,216 to €28,992
- Trade debts +€17,602
up €17,602 (+758.1%), from €2,322 to €19,924
- Profit (loss) carried forward +€5,900
up €5,900 (+125.3%), from €4,707 to €10,607
- Tax, wage and social debts +€4,287
up €4,287 (+245.8%), from €1,744 to €6,031
- Turnover -€146,667
no longer reported in 2025 (was €146,667)
- Purchases and services -€138,051
no longer reported in 2025 (was €138,051)
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 | €14,989 | €70,554 | +€55,566 | +370.7% |
| Fixed assets | 21/28 | €1,281 | €548 | -€733 | -57.2% |
| Tangible fixed assets | 22/27 | €1,281 | €548 | -€733 | -57.2% |
| Furniture and vehicles | 24 | €1,281 | €548 | -€733 | -57.2% |
| Current assets | 29/58 | €13,707 | €70,006 | +€56,299 | +410.7% |
| Amounts receivable within one year | 40/41 | €9,616 | €31,785 | +€22,169 | +230.5% |
| Trade receivables | 40 | €7,789 | €23,794 | +€16,006 | +205.5% |
| Other amounts receivable | 41 | €1,827 | €7,991 | +€6,164 | +337.3% |
| Cash at bank and in hand | 54/58 | €3,799 | €27,206 | +€23,407 | +616.1% |
| Deferred charges and accrued income | 490/1 | €292 | €11,015 | +€10,723 | +3669.4% |
| Total equity and liabilities | 10/49 | €14,989 | €70,554 | +€55,566 | +370.7% |
| Equity | 10/15 | €9,707 | €15,607 | +€5,900 | +60.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,707 | €10,607 | +€5,900 | +125.3% |
| Amounts payable | 17/49 | €5,282 | €54,947 | +€49,665 | +940.3% |
| Amounts payable within one year | 42/48 | €5,282 | €54,947 | +€49,665 | +940.3% |
| Trade debts | 44 | €2,322 | €19,924 | +€17,602 | +758.1% |
| Suppliers | 440/4 | €2,322 | €19,924 | +€17,602 | +758.1% |
| Taxes, remuneration and social security | 45 | €1,744 | €6,031 | +€4,287 | +245.8% |
| Taxes | 450/3 | €1,744 | €6,031 | +€4,287 | +245.8% |
| Other amounts payable | 47/48 | €1,216 | €28,992 | +€27,776 | +2284.5% |
| Turnover | 70 | €146,667 | - | -€146,667 | |
| Goods, raw materials, services and sundry goods | 60/61 | €138,051 | - | -€138,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €733 | -€185 | -20.2% |
| Other operating charges | 640/8 | €1,284 | €360 | -€924 | -72.0% |
| Gross operating margin | 9900 | €8,616 | €9,283 | +€667 | +7.7% |
| Operating profit (loss) | 9901 | €6,413 | €8,189 | +€1,776 | +27.7% |
| Financial income | 75/76B | €0 | €11 | +€11 | +9116.7% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +9116.7% |
| Financial charges | 65/66B | €266 | €795 | +€529 | +198.8% |
| Recurring financial charges | 65 | €266 | €795 | +€529 | +198.8% |
| Profit (loss) for the period before taxes | 9903 | €6,148 | €7,406 | +€1,258 | +20.5% |
| Income taxes | 67/77 | €1,440 | €1,505 | +€65 | +4.5% |
| Profit (loss) for the period | 9904 | €4,707 | €5,900 | +€1,193 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,707 | €5,900 | +€1,193 | +25.3% |
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 1 October 2026 via checked.be.