ELLA MAR: 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.
ELLA MAR
Largest movements
- Cash +€10,096
up €10,096 (+239.8%), from €4,210 to €14,307
mainly Depreciation (+€7,830) and Net result for the year (+€5,356)
- Tangible fixed assets -€7,830
down €7,830 (-34.0%), from €23,038 to €15,208
- Receivables within one year -€2,977
down €2,977 (-12.8%), from €23,302 to €20,325
of which Trade receivables: -€2,279
- Profit (loss) carried forward +€5,356
up €5,356 (+28.6%), from €18,723 to €24,079
- Debts after one year -€4,782
down €4,782 (-34.3%), from €13,950 to €9,168
- Tax, wage and social debts +€3,533
up €3,533 (+102.2%), from €3,459 to €6,993
- Trade debts -€2,926
down €2,926 (-88.5%), from €3,308 to €382
- Other debts -€2,731
no longer reported in 2026 (was €2,731)
- Gross operating margin +€8,628
up €8,628 (+115.8%), from €7,449 to €16,077
- Depreciation +€7,830
new in 2026: €7,830
- Taxes +€834
up €834 (+49.2%), from €1,694 to €2,527
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,014 | €50,403 | -€610 | -1.2% |
| Fixed assets | 21/28 | €23,038 | €15,208 | -€7,830 | -34.0% |
| Tangible fixed assets | 22/27 | €23,038 | €15,208 | -€7,830 | -34.0% |
| Furniture and vehicles | 24 | €23,038 | €15,208 | -€7,830 | -34.0% |
| Current assets | 29/58 | €27,976 | €35,195 | +€7,219 | +25.8% |
| Amounts receivable within one year | 40/41 | €23,302 | €20,325 | -€2,977 | -12.8% |
| Trade receivables | 40 | €22,604 | €20,325 | -€2,279 | -10.1% |
| Other amounts receivable | 41 | €698 | - | -€698 | |
| Cash at bank and in hand | 54/58 | €4,210 | €14,307 | +€10,096 | +239.8% |
| Deferred charges and accrued income | 490/1 | €463 | €563 | +€100 | +21.6% |
| Total equity and liabilities | 10/49 | €51,014 | €50,403 | -€610 | -1.2% |
| Equity | 10/15 | €23,723 | €29,079 | +€5,356 | +22.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,723 | €24,079 | +€5,356 | +28.6% |
| Amounts payable | 17/49 | €27,291 | €21,324 | -€5,966 | -21.9% |
| Amounts payable after more than one year | 17 | €13,950 | €9,168 | -€4,782 | -34.3% |
| Financial debts | 170/4 | €13,950 | €9,168 | -€4,782 | -34.3% |
| Amounts payable within one year | 42/48 | €13,341 | €12,157 | -€1,184 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €3,843 | €4,782 | +€939 | +24.4% |
| Trade debts | 44 | €3,308 | €382 | -€2,926 | -88.5% |
| Suppliers | 440/4 | €3,308 | €382 | -€2,926 | -88.5% |
| Taxes, remuneration and social security | 45 | €3,459 | €6,993 | +€3,533 | +102.2% |
| Taxes | 450/3 | €3,459 | €6,993 | +€3,533 | +102.2% |
| Other amounts payable | 47/48 | €2,731 | - | -€2,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,830 | +€7,830 | |
| Other operating charges | 640/8 | €147 | €156 | +€9 | +6.2% |
| Gross operating margin | 9900 | €7,449 | €16,077 | +€8,628 | +115.8% |
| Operating profit (loss) | 9901 | €7,302 | €8,091 | +€789 | +10.8% |
| Financial income | 75/76B | €78 | €1 | -€77 | -98.3% |
| Recurring financial income | 75 | €78 | €1 | -€77 | -98.3% |
| Financial charges | 65/66B | €121 | €209 | +€88 | +72.9% |
| Recurring financial charges | 65 | €121 | €209 | +€88 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €7,260 | €7,883 | +€624 | +8.6% |
| Income taxes | 67/77 | €1,694 | €2,527 | +€834 | +49.2% |
| Profit (loss) for the period | 9904 | €5,566 | €5,356 | -€210 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,566 | €5,356 | -€210 | -3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.