EliTes Consult: 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.
EliTes Consult
Largest movements
- Cash -€66,178
down €66,178 (-75.8%), from €87,296 to €21,118
mainly Contributions, distributions and other (-€70,000) and Receivables within one year (-€21,495)
- Receivables within one year +€21,495
up €21,495 (+442%), from €4,860 to €26,355
of which Trade receivables: +€14,089
- Deferred charges and accrued income +€18,158
up €18,158 (+1,051%), from €1,728 to €19,886
- Reserves -€68,349
down €68,349 (-77.7%), from €87,931 to €19,582
- Other debts +€37,865
up €37,865 (+118%), from €32,135 to €70,000
- Tax, wage and social debts +€2,047
up €2,047 (+52.8%), from €3,880 to €5,927
of which Taxes: +€2,047
- Trade debts +€1,709
up €1,709 (+146%), from €1,169 to €2,878
- Gross operating margin -€70,634
down €70,634 (-91.6%), from €77,149 to €6,515
- Taxes -€13,320
down €13,320 (-81.9%), from €16,260 to €2,940
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 | €130,167 | €103,678 | -€26,489 | -20.4% |
| Fixed assets | 21/28 | €8,420 | €8,264 | -€156 | -1.9% |
| Tangible fixed assets | 22/27 | €8,420 | €8,264 | -€156 | -1.9% |
| Furniture and vehicles | 24 | €8,420 | €8,264 | -€156 | -1.9% |
| Current assets | 29/58 | €121,747 | €95,414 | -€26,333 | -21.6% |
| Amounts receivable within one year | 40/41 | €4,860 | €26,355 | +€21,495 | +442% |
| Trade receivables | 40 | €1,089 | €15,178 | +€14,089 | +1,294% |
| Other amounts receivable | 41 | €3,771 | €11,177 | +€7,406 | +196% |
| Current investments | 50/53 | €27,864 | €28,055 | +€191 | +0.7% |
| Cash at bank and in hand | 54/58 | €87,296 | €21,118 | -€66,178 | -75.8% |
| Deferred charges and accrued income | 490/1 | €1,728 | €19,886 | +€18,158 | +1,051% |
| Total equity and liabilities | 10/49 | €130,167 | €103,678 | -€26,489 | -20.4% |
| Equity | 10/15 | €92,931 | €24,582 | -€68,349 | -73.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,931 | €19,582 | -€68,349 | -77.7% |
| Distributable reserves | 133 | €87,931 | €19,582 | -€68,349 | -77.7% |
| Amounts payable | 17/49 | €37,236 | €79,096 | +€41,860 | +112% |
| Amounts payable within one year | 42/48 | €37,184 | €78,806 | +€41,622 | +112% |
| Trade debts | 44 | €1,169 | €2,878 | +€1,709 | +146% |
| Suppliers | 440/4 | €1,169 | €2,878 | +€1,709 | +146% |
| Taxes, remuneration and social security | 45 | €3,880 | €5,927 | +€2,047 | +52.8% |
| Taxes | 450/3 | €3,496 | €5,543 | +€2,047 | +58.6% |
| Remuneration and social security | 454/9 | €384 | €384 | = | 0.0% |
| Other amounts payable | 47/48 | €32,135 | €70,000 | +€37,865 | +118% |
| Accrued charges and deferred income | 492/3 | €53 | €291 | +€238 | +451% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,431 | €1,118 | -€313 | -21.9% |
| Other operating charges | 640/8 | €981 | €953 | -€28 | -2.8% |
| Gross operating margin | 9900 | €77,149 | €6,515 | -€70,634 | -91.6% |
| Operating profit (loss) | 9901 | €74,737 | €4,444 | -€70,293 | -94.1% |
| Financial income | 75/76B | €854 | €271 | -€582 | -68.2% |
| Recurring financial income | 75 | €854 | €271 | -€582 | -68.2% |
| Financial charges | 65/66B | €139 | €124 | -€15 | -10.7% |
| Recurring financial charges | 65 | €139 | €124 | -€15 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €75,452 | €4,591 | -€70,861 | -93.9% |
| Income taxes | 67/77 | €16,260 | €2,940 | -€13,320 | -81.9% |
| Profit (loss) for the period | 9904 | €59,192 | €1,651 | -€57,541 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,192 | €1,651 | -€57,541 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.