ELK Consulting: 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.
ELK Consulting
Largest movements
- Cash -€13,433
down €13,433 (-93.9%), from €14,304 to €871
mainly Trade debts (-€18,769) and Receivables within one year (-€11,803)
- Receivables within one year +€11,803
up €11,803 (+50.2%), from €23,500 to €35,303
of which Trade receivables: +€8,075
- Tangible fixed assets +€3,854
up €3,854 (+171%), from €2,249 to €6,103
- Trade debts -€18,769
down €18,769 (-94.4%), from €19,888 to €1,119
- Tax, wage and social debts +€12,678
up €12,678 (+186%), from €6,826 to €19,504
of which Taxes: +€7,443
- Profit (loss) carried forward +€10,118
up €10,118 (+133%), from €7,625 to €17,742
- Other debts -€1,803
no longer reported in 2025 (was €1,803)
- Gross operating margin +€9,285
up €9,285 (+171%), from €5,417 to €14,702
- Taxes +€2,311
up €2,311 (+219%), from €1,055 to €3,365
- Other operating charges -€1,900
no longer reported in 2025 (was €1,900)
- Depreciation -€663
down €663 (-33.4%), from €1,984 to €1,321
- Financial income +€205
up €205 (+2,053,000%), from €0 to €205
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.
Derived cash bridge
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 | €40,141 | €42,365 | +€2,224 | +5.5% |
| Fixed assets | 21/28 | €2,249 | €6,103 | +€3,854 | +171% |
| Tangible fixed assets | 22/27 | €2,249 | €6,103 | +€3,854 | +171% |
| Furniture and vehicles | 24 | €2,249 | €6,103 | +€3,854 | +171% |
| Current assets | 29/58 | €37,892 | €36,262 | -€1,630 | -4.3% |
| Amounts receivable within one year | 40/41 | €23,500 | €35,303 | +€11,803 | +50.2% |
| Trade receivables | 40 | €19,500 | €27,575 | +€8,075 | +41.4% |
| Other amounts receivable | 41 | €4,000 | €7,728 | +€3,728 | +93.2% |
| Cash at bank and in hand | 54/58 | €14,304 | €871 | -€13,433 | -93.9% |
| Deferred charges and accrued income | 490/1 | €88 | €88 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,141 | €42,365 | +€2,224 | +5.5% |
| Equity | 10/15 | €11,625 | €21,742 | +€10,118 | +87.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,625 | €17,742 | +€10,118 | +133% |
| Amounts payable | 17/49 | €28,517 | €20,623 | -€7,894 | -27.7% |
| Amounts payable within one year | 42/48 | €28,517 | €20,623 | -€7,894 | -27.7% |
| Trade debts | 44 | €19,888 | €1,119 | -€18,769 | -94.4% |
| Suppliers | 440/4 | €19,888 | €1,119 | -€18,769 | -94.4% |
| Taxes, remuneration and social security | 45 | €6,826 | €19,504 | +€12,678 | +186% |
| Taxes | 450/3 | €4,487 | €11,930 | +€7,443 | +166% |
| Remuneration and social security | 454/9 | €2,339 | €7,575 | +€5,236 | +224% |
| Other amounts payable | 47/48 | €1,803 | - | -€1,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €1,321 | -€663 | -33.4% |
| Other operating charges | 640/8 | €1,900 | - | -€1,900 | |
| Gross operating margin | 9900 | €5,417 | €14,702 | +€9,285 | +171% |
| Operating profit (loss) | 9901 | €1,534 | €13,381 | +€11,848 | +773% |
| Financial income | 75/76B | €0 | €205 | +€205 | +2,053,000% |
| Recurring financial income | 75 | €0 | €205 | +€205 | +2,053,000% |
| Financial charges | 65/66B | €25 | €104 | +€79 | +319% |
| Recurring financial charges | 65 | €25 | €104 | +€79 | +319% |
| Profit (loss) for the period before taxes | 9903 | €1,509 | €13,483 | +€11,974 | +794% |
| Income taxes | 67/77 | €1,055 | €3,365 | +€2,311 | +219% |
| Profit (loss) for the period | 9904 | €454 | €10,118 | +€9,663 | +2,127% |
| Profit (loss) for the period to be appropriated | 9905 | €454 | €10,118 | +€9,663 | +2,127% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.