Elitor: 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.
Elitor
Largest movements
- Cash +€29,604
new in 2025: €29,604
mainly Other debts (+€45,589) and Accrued charges and deferred income (+€8,255)
- Receivables within one year +€19,701
up €19,701 (+394.0%), from €5,000 to €24,701
of which Trade receivables: +€16,105
- Tangible fixed assets +€14,701
new in 2025: €14,701
of which Other tangible fixed assets: +€8,000
- Deferred charges and accrued income +€2,298
new in 2025: €2,298
- Other debts +€45,589
new in 2025: €45,589
- Accrued charges and deferred income +€8,255
new in 2025: €8,255
- Trade debts +€7,783
up €7,783 (+57.5%), from €13,534 to €21,317
- Tax, wage and social debts +€4,134
new in 2025: €4,134
- Gross operating margin +€22,516
up €22,516, from -€13,534 to €8,982
- Financial charges +€3,805
up €3,805 (+129851.2%), from €3 to €3,808
- Other operating charges +€2,143
new in 2025: €2,143
- Taxes +€1,700
new in 2025: €1,700
- Depreciation +€802
new in 2025: €802
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 | €5,000 | €71,304 | +€66,304 | +1326.1% |
| Fixed assets | 21/28 | - | €14,701 | +€14,701 | |
| Tangible fixed assets | 22/27 | - | €14,701 | +€14,701 | |
| Furniture and vehicles | 24 | - | €6,701 | +€6,701 | |
| Other tangible fixed assets | 26 | - | €8,000 | +€8,000 | |
| Current assets | 29/58 | €5,000 | €56,603 | +€51,603 | +1032.1% |
| Amounts receivable within one year | 40/41 | €5,000 | €24,701 | +€19,701 | +394.0% |
| Trade receivables | 40 | - | €16,105 | +€16,105 | |
| Other amounts receivable | 41 | €5,000 | €8,596 | +€3,596 | +71.9% |
| Cash at bank and in hand | 54/58 | - | €29,604 | +€29,604 | |
| Deferred charges and accrued income | 490/1 | - | €2,298 | +€2,298 | |
| Total equity and liabilities | 10/49 | €5,000 | €71,304 | +€66,304 | +1326.1% |
| Equity | 10/15 | -€8,537 | -€7,990 | +€547 | +6.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,537 | -€12,990 | +€547 | +4.0% |
| Amounts payable | 17/49 | €13,537 | €79,294 | +€65,757 | +485.8% |
| Amounts payable within one year | 42/48 | €13,537 | €71,040 | +€57,503 | +424.8% |
| Financial debts | 43 | €3 | €0 | -€3 | -100.0% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100.0% |
| Trade debts | 44 | €13,534 | €21,317 | +€7,783 | +57.5% |
| Suppliers | 440/4 | €13,534 | €21,317 | +€7,783 | +57.5% |
| Taxes, remuneration and social security | 45 | - | €4,134 | +€4,134 | |
| Taxes | 450/3 | - | €4,134 | +€4,134 | |
| Other amounts payable | 47/48 | - | €45,589 | +€45,589 | |
| Accrued charges and deferred income | 492/3 | - | €8,255 | +€8,255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €802 | +€802 | |
| Other operating charges | 640/8 | - | €2,143 | +€2,143 | |
| Gross operating margin | 9900 | -€13,534 | €8,982 | +€22,516 | |
| Operating profit (loss) | 9901 | -€13,534 | €6,036 | +€19,570 | |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €3 | €3,808 | +€3,805 | +129851.2% |
| Recurring financial charges | 65 | €3 | €3,808 | +€3,805 | +129851.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,537 | €2,247 | +€15,784 | |
| Income taxes | 67/77 | - | €1,700 | +€1,700 | |
| Profit (loss) for the period | 9904 | -€13,537 | €547 | +€14,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,537 | €547 | +€14,084 |
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 11 October 2026 via checked.be.