ELIV ROOFING: 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.
ELIV ROOFING
Largest movements
- Receivables within one year +€24,440
up €24,440 (+19.4%), from €126,292 to €150,731
of which Trade receivables: +€27,973
- Stocks and contracts -€7,710
down €7,710 (-100%), from €7,710 to €0
of which Contracts in progress: -€6,900
- Deferred charges and accrued income -€5,880
down €5,880 (-100%), from €5,880 to €0
- Trade debts +€13,266
up €13,266 (+203%), from €6,544 to €19,810
- Current portion of long-term debt -€13,000
no longer reported in 2025 (was €13,000)
- Other debts +€8,390
up €8,390 (+20.9%), from €40,229 to €48,619
- Reserves +€3,750
up €3,750 (+6.6%), from €57,000 to €60,750
- Tax, wage and social debts -€1,804
down €1,804 (-14.5%), from €12,402 to €10,598
of which Remuneration and social security: -€5,596
- Turnover -€165,900
down €165,900 (-87.6%), from €189,484 to €23,584
- Gross operating margin -€111,036
down €111,036 (-91.5%), from €121,321 to €10,285
- Staff costs -€104,224
down €104,224 (-99.5%), from €104,701 to €478
- Purchases and services -€54,864
down €54,864 (-80.5%), from €68,163 to €13,299
- Financial charges +€4,106
up €4,106 (+365%), from €1,124 to €5,231
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,684 | €155,703 | +€11,019 | +7.6% |
| Fixed assets | 21/28 | €3,255 | €3,255 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,255 | €3,255 | = | 0.0% |
| Furniture and vehicles | 24 | €3,255 | €3,255 | = | 0.0% |
| Current assets | 29/58 | €141,429 | €152,448 | +€11,019 | +7.8% |
| Stocks and contracts in progress | 3 | €7,710 | €0 | -€7,710 | -100% |
| Stocks | 30/36 | €810 | - | -€810 | |
| Contracts in progress | 37 | €6,900 | €0 | -€6,900 | -100% |
| Amounts receivable within one year | 40/41 | €126,292 | €150,731 | +€24,440 | +19.4% |
| Trade receivables | 40 | €46,901 | €74,874 | +€27,973 | +59.6% |
| Other amounts receivable | 41 | €79,390 | €75,857 | -€3,533 | -4.4% |
| Cash at bank and in hand | 54/58 | €1,547 | €1,716 | +€169 | +10.9% |
| Deferred charges and accrued income | 490/1 | €5,880 | €0 | -€5,880 | -100% |
| Total equity and liabilities | 10/49 | €144,684 | €155,703 | +€11,019 | +7.6% |
| Equity | 10/15 | €72,509 | €75,889 | +€3,379 | +4.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €57,000 | €60,750 | +€3,750 | +6.6% |
| Distributable reserves | 133 | €57,000 | €60,750 | +€3,750 | +6.6% |
| Profit (loss) carried forward | 14 | €509 | €139 | -€371 | -72.8% |
| Amounts payable | 17/49 | €72,175 | €79,814 | +€7,639 | +10.6% |
| Amounts payable within one year | 42/48 | €72,175 | €79,027 | +€6,852 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €13,000 | - | -€13,000 | |
| Trade debts | 44 | €6,544 | €19,810 | +€13,266 | +203% |
| Suppliers | 440/4 | €6,544 | €19,810 | +€13,266 | +203% |
| Taxes, remuneration and social security | 45 | €12,402 | €10,598 | -€1,804 | -14.5% |
| Taxes | 450/3 | €6,452 | €10,244 | +€3,791 | +58.8% |
| Remuneration and social security | 454/9 | €5,950 | €354 | -€5,596 | -94.0% |
| Other amounts payable | 47/48 | €40,229 | €48,619 | +€8,390 | +20.9% |
| Accrued charges and deferred income | 492/3 | - | €787 | +€787 | |
| Turnover | 70 | €189,484 | €23,584 | -€165,900 | -87.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,163 | €13,299 | -€54,864 | -80.5% |
| Remuneration, social security and pensions | 62 | €104,701 | €478 | -€104,224 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | - | -€361 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,951 | +€1,951 | |
| Other operating charges | 640/8 | €1,489 | €1,613 | +€124 | +8.3% |
| Gross operating margin | 9900 | €121,321 | €10,285 | -€111,036 | -91.5% |
| Operating profit (loss) | 9901 | €14,770 | €6,243 | -€8,527 | -57.7% |
| Financial income | 75/76B | €304 | €0 | -€304 | -100% |
| Recurring financial income | 75 | €304 | €0 | -€304 | -100% |
| Financial charges | 65/66B | €1,124 | €5,231 | +€4,106 | +365% |
| Recurring financial charges | 65 | €1,124 | €5,231 | +€4,106 | +365% |
| Profit (loss) for the period before taxes | 9903 | €13,950 | €1,013 | -€12,937 | -92.7% |
| Income taxes | 67/77 | €3,922 | €486 | -€3,436 | -87.6% |
| Profit (loss) for the period | 9904 | €10,028 | €526 | -€9,501 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,028 | €526 | -€9,501 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.