Eljasa: 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.
Eljasa
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€20,151
up €20,151, from -€755 to €19,397
- Taxes +€3,369
new in 2025: €3,369
- Financial charges +€2,821
up €2,821 (+227%), from €1,243 to €4,064
- Financial income -€263
down €263 (-100%), from €263 to €0
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,714,685 | €1,720,139 | +€5,454 | +0.3% |
| Fixed assets | 21/28 | €1,712,245 | €1,712,245 | = | 0.0% |
| Financial fixed assets | 28 | €1,712,245 | €1,712,245 | = | 0.0% |
| Current assets | 29/58 | €2,440 | €7,895 | +€5,454 | +224% |
| Amounts receivable within one year | 40/41 | €1,782 | €2,277 | +€495 | +27.8% |
| Trade receivables | 40 | €1,000 | €2,000 | +€1,000 | +100% |
| Other amounts receivable | 41 | €782 | €277 | -€505 | -64.6% |
| Cash at bank and in hand | 54/58 | €658 | €5,618 | +€4,959 | +753% |
| Total equity and liabilities | 10/49 | €1,714,685 | €1,720,139 | +€5,454 | +0.3% |
| Equity | 10/15 | €1,497,504 | €1,509,347 | +€11,843 | +0.8% |
| Contributions | 10/11 | €1,574,428 | €1,574,428 | = | 0.0% |
| Reserves | 13 | €30,657 | €30,657 | = | 0.0% |
| Distributable reserves | 133 | €30,657 | €30,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,581 | -€95,738 | +€11,843 | +11.0% |
| Amounts payable | 17/49 | €217,181 | €210,792 | -€6,389 | -2.9% |
| Amounts payable after more than one year | 17 | €163,231 | €163,231 | = | 0.0% |
| Financial debts | 170/4 | €163,231 | €163,231 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,949 | €43,541 | -€10,408 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €645 | €1,014 | +€369 | +57.3% |
| Suppliers | 440/4 | €645 | €1,014 | +€369 | +57.3% |
| Taxes, remuneration and social security | 45 | €0 | €369 | +€369 | |
| Taxes | 450/3 | €0 | €369 | +€369 | |
| Other amounts payable | 47/48 | €53,305 | €42,159 | -€11,146 | -20.9% |
| Accrued charges and deferred income | 492/3 | - | €4,019 | +€4,019 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | -€755 | €19,397 | +€20,151 | |
| Operating profit (loss) | 9901 | -€755 | €19,277 | +€20,031 | |
| Financial income | 75/76B | €263 | €0 | -€263 | -100% |
| Recurring financial income | 75 | €263 | €0 | -€263 | -100% |
| Financial charges | 65/66B | €1,243 | €4,064 | +€2,821 | +227% |
| Recurring financial charges | 65 | €1,243 | €4,064 | +€2,821 | +227% |
| Profit (loss) for the period before taxes | 9903 | -€1,735 | €15,212 | +€16,947 | |
| Income taxes | 67/77 | - | €3,369 | +€3,369 | |
| Profit (loss) for the period | 9904 | -€1,735 | €11,843 | +€13,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,735 | €11,843 | +€13,578 |
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 25 October 2026 via checked.be.