ELITH CONSULTING: 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.
ELITH CONSULTING
Largest movements
- Tangible fixed assets +€17,563
up €17,563 (+37.6%), from €46,692 to €64,255
of which Other tangible fixed assets: +€23,415
- Cash -€12,665
down €12,665 (-89.1%), from €14,211 to €1,545
mainly Investment in fixed assets (net) (-€30,908) and Debts after one year (-€7,532)
- Receivables within one year +€1,353
up €1,353 (+11.1%), from €12,177 to €13,530
of which Other amounts receivable: +€707
- Reserves +€16,484
up €16,484 (+41.5%), from €39,687 to €56,172
- Debts after one year -€7,532
down €7,532 (-56.2%), from €13,401 to €5,868
- Tax, wage and social debts -€2,078
down €2,078 (-23.1%), from €9,007 to €6,930
- Trade debts -€1,672
down €1,672 (-99.5%), from €1,680 to €8
- Gross operating margin -€6,256
down €6,256 (-13.8%), from €45,198 to €38,942
- Taxes -€2,588
down €2,588 (-27.2%), from €9,516 to €6,928
- Depreciation +€2,302
up €2,302 (+20.8%), from €11,044 to €13,345
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 | €73,080 | €79,330 | +€6,251 | +8.6% |
| Fixed assets | 21/28 | €46,692 | €64,255 | +€17,563 | +37.6% |
| Tangible fixed assets | 22/27 | €46,692 | €64,255 | +€17,563 | +37.6% |
| Plant, machinery and equipment | 23 | €2,043 | €6,178 | +€4,135 | +202.4% |
| Furniture and vehicles | 24 | €35,517 | €25,530 | -€9,987 | -28.1% |
| Other tangible fixed assets | 26 | €9,133 | €32,548 | +€23,415 | +256.4% |
| Current assets | 29/58 | €26,387 | €15,075 | -€11,312 | -42.9% |
| Amounts receivable within one year | 40/41 | €12,177 | €13,530 | +€1,353 | +11.1% |
| Trade receivables | 40 | €12,161 | €12,806 | +€646 | +5.3% |
| Other amounts receivable | 41 | €16 | €724 | +€707 | +4385.5% |
| Cash at bank and in hand | 54/58 | €14,211 | €1,545 | -€12,665 | -89.1% |
| Total equity and liabilities | 10/49 | €73,080 | €79,330 | +€6,251 | +8.6% |
| Equity | 10/15 | €40,687 | €57,172 | +€16,484 | +40.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,687 | €56,172 | +€16,484 | +41.5% |
| Distributable reserves | 133 | €39,687 | €56,172 | +€16,484 | +41.5% |
| Amounts payable | 17/49 | €32,392 | €22,159 | -€10,233 | -31.6% |
| Amounts payable after more than one year | 17 | €13,401 | €5,868 | -€7,532 | -56.2% |
| Financial debts | 170/4 | €13,401 | €5,868 | -€7,532 | -56.2% |
| Amounts payable within one year | 42/48 | €18,991 | €16,290 | -€2,701 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €7,211 | €7,532 | +€321 | +4.4% |
| Trade debts | 44 | €1,680 | €8 | -€1,672 | -99.5% |
| Suppliers | 440/4 | €1,680 | €8 | -€1,672 | -99.5% |
| Taxes, remuneration and social security | 45 | €9,007 | €6,930 | -€2,078 | -23.1% |
| Taxes | 450/3 | €9,007 | €6,930 | -€2,078 | -23.1% |
| Other amounts payable | 47/48 | €1,093 | €1,820 | +€727 | +66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,044 | €13,345 | +€2,302 | +20.8% |
| Other operating charges | 640/8 | €935 | €1,349 | +€414 | +44.2% |
| Gross operating margin | 9900 | €45,198 | €38,942 | -€6,256 | -13.8% |
| Operating profit (loss) | 9901 | €33,220 | €24,248 | -€8,971 | -27.0% |
| Financial income | 75/76B | €3 | €5 | +€2 | +83.3% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +83.3% |
| Financial charges | 65/66B | €1,201 | €841 | -€360 | -30.0% |
| Recurring financial charges | 65 | €1,201 | €841 | -€360 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €32,021 | €23,412 | -€8,609 | -26.9% |
| Income taxes | 67/77 | €9,516 | €6,928 | -€2,588 | -27.2% |
| Profit (loss) for the period | 9904 | €22,505 | €16,484 | -€6,021 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,505 | €16,484 | -€6,021 | -26.8% |
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 8 October 2026 via checked.be.