ELJA: 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.
ELJA
Largest movements
- Receivables within one year +€5,802
up €5,802 (+140.8%), from €4,121 to €9,923
- Tangible fixed assets -€4,017
down €4,017 (-39.8%), from €10,091 to €6,073
of which Furniture and vehicles: -€3,450
- Profit (loss) carried forward -€10,615
down €10,615 (-41.2%), from -€25,782 to -€36,398
- Advances received +€7,021
new in 2025: €7,021
- Other debts +€4,735
up €4,735 (+29.9%), from €15,827 to €20,561
- Trade debts +€3,616
up €3,616 (+34.7%), from €10,428 to €14,044
- Debts after one year -€3,295
down €3,295 (-56.6%), from €5,819 to €2,524
- Gross operating margin -€4,002
down €4,002 (-250.7%), from -€1,597 to -€5,599
- Financial charges +€160
up €160 (+38.3%), from €418 to €578
- Other operating charges +€119
up €119 (+192.0%), from €62 to €181
- Taxes +€108
up €108 (+82.4%), from €132 to €240
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 | €14,254 | €16,020 | +€1,765 | +12.4% |
| Fixed assets | 21/28 | €10,091 | €6,073 | -€4,017 | -39.8% |
| Tangible fixed assets | 22/27 | €10,091 | €6,073 | -€4,017 | -39.8% |
| Plant, machinery and equipment | 23 | €846 | €279 | -€567 | -67.0% |
| Furniture and vehicles | 24 | €9,244 | €5,794 | -€3,450 | -37.3% |
| Current assets | 29/58 | €4,164 | €9,947 | +€5,783 | +138.9% |
| Amounts receivable within one year | 40/41 | €4,121 | €9,923 | +€5,802 | +140.8% |
| Trade receivables | 40 | €4,121 | €9,923 | +€5,802 | +140.8% |
| Cash at bank and in hand | 54/58 | €43 | €24 | -€19 | -44.8% |
| Total equity and liabilities | 10/49 | €14,254 | €16,020 | +€1,765 | +12.4% |
| Equity | 10/15 | -€22,782 | -€33,398 | -€10,615 | -46.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,782 | -€36,398 | -€10,615 | -41.2% |
| Amounts payable | 17/49 | €37,037 | €49,418 | +€12,381 | +33.4% |
| Amounts payable after more than one year | 17 | €5,819 | €2,524 | -€3,295 | -56.6% |
| Financial debts | 170/4 | €5,819 | €2,524 | -€3,295 | -56.6% |
| Amounts payable within one year | 42/48 | €31,218 | €46,894 | +€15,676 | +50.2% |
| Financial debts | 43 | €4,720 | €4,785 | +€65 | +1.4% |
| Credit institutions | 430/8 | €4,720 | €4,785 | +€65 | +1.4% |
| Trade debts | 44 | €10,428 | €14,044 | +€3,616 | +34.7% |
| Suppliers | 440/4 | €10,428 | €14,044 | +€3,616 | +34.7% |
| Advances received on contracts in progress | 46 | - | €7,021 | +€7,021 | |
| Taxes, remuneration and social security | 45 | €244 | €483 | +€240 | +98.5% |
| Taxes | 450/3 | €244 | €483 | +€240 | +98.5% |
| Other amounts payable | 47/48 | €15,827 | €20,561 | +€4,735 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,017 | €4,017 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €181 | +€119 | +192.0% |
| Gross operating margin | 9900 | -€1,597 | -€5,599 | -€4,002 | -250.7% |
| Operating profit (loss) | 9901 | -€5,676 | -€9,797 | -€4,121 | -72.6% |
| Financial charges | 65/66B | €418 | €578 | +€160 | +38.3% |
| Recurring financial charges | 65 | €418 | €578 | +€160 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,094 | -€10,376 | -€4,282 | -70.3% |
| Income taxes | 67/77 | €132 | €240 | +€108 | +82.4% |
| Profit (loss) for the period | 9904 | -€6,226 | -€10,615 | -€4,390 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,226 | -€10,615 | -€4,390 | -70.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.