ELLA PRODUCTS: 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 PRODUCTS
Largest movements
- Receivables within one year +€40,617
up €40,617 (+153%), from €26,588 to €67,204
of which Trade receivables: +€40,387
- Deferred charges and accrued income +€3,230
up €3,230 (+123%), from €2,630 to €5,860
- Stocks and contracts +€3,174
up €3,174 (+4.2%), from €75,482 to €78,656
- Tangible fixed assets -€2,774
down €2,774 (-38.5%), from €7,203 to €4,429
- Profit (loss) carried forward +€25,237
up €25,237 (+40.4%), from €62,476 to €87,713
- Trade debts +€22,038
up €22,038 (+236%), from €9,324 to €31,362
- Other debts -€8,795
down €8,795 (-87.2%), from €10,086 to €1,292
- Tax, wage and social debts +€5,195
up €5,195 (+43.3%), from €11,994 to €17,189
of which Taxes: +€6,573
- Gross operating margin +€12,141
up €12,141 (+39.0%), from €31,121 to €43,261
- Taxes +€4,274
up €4,274 (+59.2%), from €7,224 to €11,498
- Financial charges -€1,432
down €1,432 (-63.2%), from €2,267 to €835
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 | €143,908 | €186,559 | +€42,651 | +29.6% |
| Fixed assets | 21/28 | €7,576 | €4,802 | -€2,774 | -36.6% |
| Tangible fixed assets | 22/27 | €7,203 | €4,429 | -€2,774 | -38.5% |
| Furniture and vehicles | 24 | €7,203 | €4,429 | -€2,774 | -38.5% |
| Financial fixed assets | 28 | €374 | €374 | = | 0.0% |
| Current assets | 29/58 | €136,332 | €181,757 | +€45,425 | +33.3% |
| Stocks and contracts in progress | 3 | €75,482 | €78,656 | +€3,174 | +4.2% |
| Stocks | 30/36 | €75,482 | €78,656 | +€3,174 | +4.2% |
| Amounts receivable within one year | 40/41 | €26,588 | €67,204 | +€40,617 | +153% |
| Trade receivables | 40 | €26,588 | €66,975 | +€40,387 | +152% |
| Other amounts receivable | 41 | - | €230 | +€230 | |
| Cash at bank and in hand | 54/58 | €31,633 | €30,037 | -€1,596 | -5.0% |
| Deferred charges and accrued income | 490/1 | €2,630 | €5,860 | +€3,230 | +123% |
| Total equity and liabilities | 10/49 | €143,908 | €186,559 | +€42,651 | +29.6% |
| Equity | 10/15 | €111,480 | €136,717 | +€25,237 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,403 | €30,403 | = | 0.0% |
| Distributable reserves | 133 | €30,403 | €30,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,476 | €87,713 | +€25,237 | +40.4% |
| Amounts payable | 17/49 | €32,429 | €49,842 | +€17,414 | +53.7% |
| Amounts payable within one year | 42/48 | €32,429 | €49,842 | +€17,414 | +53.7% |
| Financial debts | 43 | €1,024 | - | -€1,024 | |
| Credit institutions | 430/8 | €1,024 | - | -€1,024 | |
| Trade debts | 44 | €9,324 | €31,362 | +€22,038 | +236% |
| Suppliers | 440/4 | €9,324 | €31,362 | +€22,038 | +236% |
| Taxes, remuneration and social security | 45 | €11,994 | €17,189 | +€5,195 | +43.3% |
| Taxes | 450/3 | €10,616 | €17,189 | +€6,573 | +61.9% |
| Remuneration and social security | 454/9 | €1,378 | - | -€1,378 | |
| Other amounts payable | 47/48 | €10,086 | €1,292 | -€8,795 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,597 | €2,774 | +€177 | +6.8% |
| Other operating charges | 640/8 | €2,390 | €2,682 | +€293 | +12.3% |
| Non-recurring operating charges | 66A | €1,237 | - | -€1,237 | |
| Gross operating margin | 9900 | €31,121 | €43,261 | +€12,141 | +39.0% |
| Operating profit (loss) | 9901 | €24,897 | €37,805 | +€12,908 | +51.8% |
| Financial income | 75/76B | €655 | €597 | -€58 | -8.8% |
| Recurring financial income | 75 | €655 | €597 | -€58 | -8.8% |
| Financial charges | 65/66B | €2,267 | €835 | -€1,432 | -63.2% |
| Recurring financial charges | 65 | €2,267 | €835 | -€1,432 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €23,285 | €37,568 | +€14,282 | +61.3% |
| Income taxes | 67/77 | €7,224 | €11,498 | +€4,274 | +59.2% |
| Profit (loss) for the period | 9904 | €16,062 | €26,070 | +€10,008 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,062 | €26,070 | +€10,008 | +62.3% |
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 23 October 2026 via checked.be.