ELLA: 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.
ELLA
Largest movements
- Cash +€16,227
up €16,227 (+131%), from €12,413 to €28,640
mainly Trade debts (+€6,471) and Net result for the year (+€6,007)
- Receivables within one year -€1,117
down €1,117 (-8.6%), from €12,922 to €11,806
of which Other amounts receivable: -€950
- Trade debts +€6,471
up €6,471 (+222%), from €2,915 to €9,386
- Reserves +€6,007
up €6,007 (+14,984%), from €40 to €6,047
- Tax, wage and social debts +€2,632
up €2,632 (+396%), from €665 to €3,297
- Gross operating margin +€7,619
up €7,619 (+428%), from €1,779 to €9,399
- Taxes +€2,291
up €2,291 (+344%), from €665 to €2,957
- Other operating charges -€629
down €629 (-49.7%), from €1,267 to €638
- Financial income +€354
up €354 (+107%), from €331 to €685
- Financial charges +€345
up €345 (+250%), from €138 to €482
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 | €28,620 | €43,730 | +€15,110 | +52.8% |
| Fixed assets | 21/28 | €3,285 | €3,285 | = | 0.0% |
| Financial fixed assets | 28 | €3,285 | €3,285 | = | 0.0% |
| Current assets | 29/58 | €25,335 | €40,445 | +€15,110 | +59.6% |
| Amounts receivable within one year | 40/41 | €12,922 | €11,806 | -€1,117 | -8.6% |
| Trade receivables | 40 | €167 | - | -€167 | |
| Other amounts receivable | 41 | €12,755 | €11,806 | -€950 | -7.4% |
| Cash at bank and in hand | 54/58 | €12,413 | €28,640 | +€16,227 | +131% |
| Total equity and liabilities | 10/49 | €28,620 | €43,730 | +€15,110 | +52.8% |
| Equity | 10/15 | €25,040 | €31,047 | +€6,007 | +24.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €40 | €6,047 | +€6,007 | +14,984% |
| Distributable reserves | 133 | €40 | €6,047 | +€6,007 | +14,984% |
| Amounts payable | 17/49 | €3,580 | €12,683 | +€9,103 | +254% |
| Amounts payable within one year | 42/48 | €3,580 | €12,683 | +€9,103 | +254% |
| Trade debts | 44 | €2,915 | €9,386 | +€6,471 | +222% |
| Suppliers | 440/4 | €2,915 | €9,386 | +€6,471 | +222% |
| Taxes, remuneration and social security | 45 | €665 | €3,297 | +€2,632 | +396% |
| Taxes | 450/3 | €665 | €3,297 | +€2,632 | +396% |
| Other operating charges | 640/8 | €1,267 | €638 | -€629 | -49.7% |
| Gross operating margin | 9900 | €1,779 | €9,399 | +€7,619 | +428% |
| Operating profit (loss) | 9901 | €512 | €8,761 | +€8,249 | +1,610% |
| Financial income | 75/76B | €331 | €685 | +€354 | +107% |
| Recurring financial income | 75 | €331 | €685 | +€354 | +107% |
| Financial charges | 65/66B | €138 | €482 | +€345 | +250% |
| Recurring financial charges | 65 | €138 | €482 | +€345 | +250% |
| Profit (loss) for the period before taxes | 9903 | €705 | €8,964 | +€8,258 | +1,171% |
| Income taxes | 67/77 | €665 | €2,957 | +€2,291 | +344% |
| Profit (loss) for the period | 9904 | €40 | €6,007 | +€5,967 | +14,884% |
| Profit (loss) for the period to be appropriated | 9905 | €40 | €6,007 | +€5,967 | +14,884% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.