ELLA PROMOTIONS: what changed
What changed
ELLA PROMOTIONS
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
€12,634
2024 · €119,141-€106,507
Equity
€173,657
2024 · €173,153+€504
Cash
€68,570
2024 · €85,869-€17,299
Balance sheet total
€1.1m
2024 · €1.8m-€693,873
Largest movements
Assets
- Receivables within one year -€846,780
down €846,780 (-94.5%), from €895,970 to €49,190
of which Trade receivables: -€699,400
- Tangible fixed assets +€233,542
up €233,542 (+32.7%), from €713,809 to €947,351
of which Land and buildings: +€227,525
- Deferred charges and accrued income -€63,337
no longer reported in 2025 (was €63,337)
Equity and liabilities
- Debts after one year -€402,538
down €402,538 (-45.2%), from €890,201 to €487,663
- Accrued charges and deferred income -€200,525
no longer reported in 2025 (was €200,525)
- Trade debts -€61,076
down €61,076 (-61.9%), from €98,718 to €37,641
- Tax, wage and social debts -€57,515
down €57,515 (-25.0%), from €230,343 to €172,828
- Advances received +€23,600
new in 2025: €23,600
Income statement
- Gross operating margin -€207,828
down €207,828 (-75.1%), from €276,886 to €69,057
- Taxes -€61,857
no longer reported in 2025 (was €61,857)
- Financial charges -€9,513
down €9,513 (-43.6%), from €21,838 to €12,325
- Financial income -€5,004
down €5,004 (-99.2%), from €5,043 to €39
- Other operating charges +€4,699
up €4,699 (+2,334%), from €201 to €4,900
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€119,141
Gross operating margin
-€207,828
Other operating charges
-€4,699
Financial income
-€5,004
Financial charges
+€9,513
Taxes
+€61,857
Deferred taxes and other
+€39,655
Result 2025
€12,634
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€664,783
Investment
-€279,420
Financing
-€402,662
Cash 2024
€85,869
From operations (derived)
+€664,783
Net result for the year
+€12,634
Depreciation
+€45,878
Receivables within one year
+€846,780
Deferred charges and accrued income
+€63,337
Provisions
-€6,641
Trade debts
-€61,076
Tax, wage and social debts
-€57,515
Advances received
+€23,600
Other debts
-€1,688
Accrued charges and deferred income
-€200,525
Investment (derived)
-€279,420
Investment in fixed assets (net)
-€279,420
Financing
-€402,662
Debts after one year
-€402,538
Current portion of long-term debt
+€12,006
Contributions, distributions and other
-€12,130
Cash 2025
€68,570
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,833,985 | €1,140,112 | -€693,873 | -37.8% |
| Fixed assets | 21/28 | €788,809 | €1,022,351 | +€233,542 | +29.6% |
| Tangible fixed assets | 22/27 | €713,809 | €947,351 | +€233,542 | +32.7% |
| Land and buildings | 22 | €301,694 | €529,218 | +€227,525 | +75.4% |
| Plant, machinery and equipment | 23 | €2,021 | €1,568 | -€454 | -22.4% |
| Furniture and vehicles | 24 | €12,894 | €685 | -€12,209 | -94.7% |
| Assets under construction and advance payments | 27 | €397,200 | €415,881 | +€18,680 | +4.7% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €1,045,176 | €117,761 | -€927,415 | -88.7% |
| Amounts receivable within one year | 40/41 | €895,970 | €49,190 | -€846,780 | -94.5% |
| Trade receivables | 40 | €699,400 | - | -€699,400 | |
| Other amounts receivable | 41 | €196,570 | €49,190 | -€147,380 | -75.0% |
| Cash at bank and in hand | 54/58 | €85,869 | €68,570 | -€17,299 | -20.1% |
| Deferred charges and accrued income | 490/1 | €63,337 | - | -€63,337 | |
| Total equity and liabilities | 10/49 | €1,833,985 | €1,140,112 | -€693,873 | -37.8% |
| Equity | 10/15 | €173,153 | €173,657 | +€504 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €442,602 | €425,892 | -€16,711 | -3.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €440,742 | €424,032 | -€16,711 | -3.8% |
| Profit (loss) carried forward | 14 | -€288,049 | -€270,834 | +€17,215 | +6.0% |
| Provisions and deferred taxes | 16 | €161,033 | €154,393 | -€6,641 | -4.1% |
| Deferred taxes | 168 | €161,033 | €154,393 | -€6,641 | -4.1% |
| Amounts payable | 17/49 | €1,499,798 | €812,062 | -€687,736 | -45.9% |
| Amounts payable after more than one year | 17 | €890,201 | €487,663 | -€402,538 | -45.2% |
| Financial debts | 170/4 | €890,201 | €487,663 | -€402,538 | -45.2% |
| Amounts payable within one year | 42/48 | €409,072 | €324,399 | -€84,673 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €68,659 | €80,665 | +€12,006 | +17.5% |
| Trade debts | 44 | €98,718 | €37,641 | -€61,076 | -61.9% |
| Suppliers | 440/4 | €98,718 | €37,641 | -€61,076 | -61.9% |
| Advances received on contracts in progress | 46 | - | €23,600 | +€23,600 | |
| Taxes, remuneration and social security | 45 | €230,343 | €172,828 | -€57,515 | -25.0% |
| Taxes | 450/3 | €230,343 | €172,828 | -€57,515 | -25.0% |
| Other amounts payable | 47/48 | €11,352 | €9,664 | -€1,688 | -14.9% |
| Accrued charges and deferred income | 492/3 | €200,525 | - | -€200,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,878 | €45,878 | = | 0.0% |
| Other operating charges | 640/8 | €201 | €4,900 | +€4,699 | +2,334% |
| Gross operating margin | 9900 | €276,886 | €69,057 | -€207,828 | -75.1% |
| Operating profit (loss) | 9901 | €230,806 | €18,279 | -€212,527 | -92.1% |
| Financial income | 75/76B | €5,043 | €39 | -€5,004 | -99.2% |
| Recurring financial income | 75 | €5,043 | €39 | -€5,004 | -99.2% |
| Financial charges | 65/66B | €21,838 | €12,325 | -€9,513 | -43.6% |
| Recurring financial charges | 65 | €21,838 | €12,325 | -€9,513 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €214,012 | €5,993 | -€208,019 | -97.2% |
| Transfer from deferred taxes | 780 | €3,036 | €6,641 | +€3,605 | +119% |
| Transfer to deferred taxes | 680 | €36,050 | - | -€36,050 | |
| Income taxes | 67/77 | €61,857 | - | -€61,857 | |
| Profit (loss) for the period | 9904 | €119,141 | €12,634 | -€106,507 | -89.4% |
| Transfer from tax-exempt reserves | 789 | €5,896 | €16,711 | +€10,815 | +183% |
| Transfer to tax-exempt reserves | 689 | €108,150 | - | -€108,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,888 | €29,345 | +€12,457 | +73.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.