ELL Consulting: 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.
ELL Consulting
Largest movements
- Receivables within one year +€4,486
up €4,486 (+36.5%), from €12,296 to €16,782
of which Trade receivables: +€2,359
- Cash -€1,116
down €1,116 (-76.3%), from €1,462 to €346
mainly Tax, wage and social debts (-€5,022) and Receivables within one year (-€4,486)
- Deferred charges and accrued income -€588
no longer reported in 2025 (was €588)
- Financial fixed assets -€500
down €500 (-93.5%), from €535 to €35
- Tangible fixed assets -€306
down €306 (-57.4%), from €533 to €227
- Tax, wage and social debts -€5,022
down €5,022 (-37.8%), from €13,294 to €8,272
of which Taxes: -€8,822
- Profit (loss) carried forward +€4,923
new in 2025: €4,923
- Trade debts +€1,591
up €1,591 (+252.9%), from €629 to €2,220
- Other debts +€484
up €484 (+103.0%), from €470 to €954
- Gross operating margin +€3,842
up €3,842 (+112.7%), from €3,408 to €7,250
- Depreciation -€810
down €810 (-72.6%), from €1,116 to €306
- Other operating charges -€581
down €581 (-73.0%), from €796 to €215
- Taxes +€414
up €414 (+36.5%), from €1,134 to €1,548
- Financial charges -€76
down €76 (-22.3%), from €341 to €265
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 | €15,414 | €17,390 | +€1,976 | +12.8% |
| Fixed assets | 21/28 | €1,068 | €262 | -€806 | -75.5% |
| Tangible fixed assets | 22/27 | €533 | €227 | -€306 | -57.4% |
| Furniture and vehicles | 24 | €533 | €227 | -€306 | -57.4% |
| Financial fixed assets | 28 | €535 | €35 | -€500 | -93.5% |
| Current assets | 29/58 | €14,346 | €17,128 | +€2,782 | +19.4% |
| Amounts receivable within one year | 40/41 | €12,296 | €16,782 | +€4,486 | +36.5% |
| Trade receivables | 40 | €10,971 | €13,330 | +€2,359 | +21.5% |
| Other amounts receivable | 41 | €1,325 | €3,452 | +€2,127 | +160.5% |
| Cash at bank and in hand | 54/58 | €1,462 | €346 | -€1,116 | -76.3% |
| Deferred charges and accrued income | 490/1 | €588 | - | -€588 | |
| Total equity and liabilities | 10/49 | €15,414 | €17,390 | +€1,976 | +12.8% |
| Equity | 10/15 | €1,021 | €5,944 | +€4,923 | +482.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21 | €21 | = | 0.0% |
| Distributable reserves | 133 | €21 | €21 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,923 | +€4,923 | |
| Amounts payable | 17/49 | €14,393 | €11,446 | -€2,947 | -20.5% |
| Amounts payable within one year | 42/48 | €14,393 | €11,446 | -€2,947 | -20.5% |
| Trade debts | 44 | €629 | €2,220 | +€1,591 | +252.9% |
| Suppliers | 440/4 | €629 | €2,220 | +€1,591 | +252.9% |
| Taxes, remuneration and social security | 45 | €13,294 | €8,272 | -€5,022 | -37.8% |
| Taxes | 450/3 | €13,294 | €4,472 | -€8,822 | -66.4% |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Other amounts payable | 47/48 | €470 | €954 | +€484 | +103.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,116 | €306 | -€810 | -72.6% |
| Other operating charges | 640/8 | €796 | €215 | -€581 | -73.0% |
| Gross operating margin | 9900 | €3,408 | €7,250 | +€3,842 | +112.7% |
| Operating profit (loss) | 9901 | €1,496 | €6,729 | +€5,233 | +349.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €341 | €265 | -€76 | -22.3% |
| Recurring financial charges | 65 | €341 | €265 | -€76 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €1,155 | €6,471 | +€5,316 | +460.3% |
| Income taxes | 67/77 | €1,134 | €1,548 | +€414 | +36.5% |
| Profit (loss) for the period | 9904 | €21 | €4,923 | +€4,902 | +23342.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21 | €4,923 | +€4,902 | +23342.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.