ELLA ARCHITECTURE: 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 ARCHITECTURE
Largest movements
- Cash -€652
down €652 (-27.5%), from €2,371 to €1,718
mainly Net result for the year (-€483) and Receivables within one year (-€183)
- Profit (loss) carried forward -€483
down €483 (-8.8%), from -€5,495 to -€5,977
- Financial charges -€8,574
down €8,574 (-98.6%), from €8,692 to €119
of which Financial charges: -€7,745
- Gross operating margin -€3,327
down €3,327, from €2,962 to -€366
- Depreciation -€857
no longer reported in 2025 (was €857)
- Other operating charges -€782
no longer reported in 2025 (was €782)
- Taxes -€209
down €209 (-99.7%), from €210 to €1
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 | €35,398 | €34,930 | -€468 | -1.3% |
| Current assets | 29/58 | €35,398 | €34,930 | -€468 | -1.3% |
| Amounts receivable within one year | 40/41 | €32,724 | €32,907 | +€183 | +0.6% |
| Trade receivables | 40 | €10,424 | €10,424 | = | 0.0% |
| Other amounts receivable | 41 | €22,300 | €22,483 | +€183 | +0.8% |
| Current investments | 50/53 | €303 | €305 | +€2 | +0.5% |
| Cash at bank and in hand | 54/58 | €2,371 | €1,718 | -€652 | -27.5% |
| Total equity and liabilities | 10/49 | €35,398 | €34,930 | -€468 | -1.3% |
| Equity | 10/15 | €2,565 | €2,083 | -€483 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,495 | -€5,977 | -€483 | -8.8% |
| Amounts payable | 17/49 | €32,833 | €32,848 | +€15 | 0.0% |
| Amounts payable within one year | 42/48 | €32,833 | €32,848 | +€15 | 0.0% |
| Trade debts | 44 | €4,009 | €4,000 | -€9 | -0.2% |
| Suppliers | 440/4 | €4,009 | €4,000 | -€9 | -0.2% |
| Taxes, remuneration and social security | 45 | €26,847 | €26,871 | +€24 | +0.1% |
| Taxes | 450/3 | €26,847 | €26,871 | +€24 | +0.1% |
| Other amounts payable | 47/48 | €1,977 | €1,977 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €857 | - | -€857 | |
| Other operating charges | 640/8 | €782 | - | -€782 | |
| Gross operating margin | 9900 | €2,962 | -€366 | -€3,327 | |
| Operating profit (loss) | 9901 | €1,323 | -€366 | -€1,689 | |
| Financial income | 75/76B | €5 | €2 | -€2 | -49.9% |
| Recurring financial income | 75 | €5 | €2 | -€2 | -49.9% |
| Financial charges | 65/66B | €8,692 | €119 | -€8,574 | -98.6% |
| Recurring financial charges | 65 | €7,864 | €119 | -€7,745 | -98.5% |
| Non-recurring financial charges | 66B | €828 | - | -€828 | |
| Profit (loss) for the period before taxes | 9903 | -€7,365 | -€482 | +€6,882 | +93.5% |
| Income taxes | 67/77 | €210 | €1 | -€209 | -99.7% |
| Profit (loss) for the period | 9904 | -€7,574 | -€483 | +€7,091 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,574 | -€483 | +€7,091 | +93.6% |
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 19 October 2026 via checked.be.