ELLA VIVE: 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 VIVE
Largest movements
- Cash -€3,896
down €3,896 (-14.0%), from €27,773 to €23,877
mainly Deferred charges and accrued income (-€1,971) and Receivables within one year (-€1,848)
- Deferred charges and accrued income +€1,971
up €1,971 (+207%), from €950 to €2,922
- Receivables within one year +€1,848
up €1,848 (+27.3%), from €6,776 to €8,624
of which Trade receivables: +€3,635
- Tangible fixed assets +€597
up €597 (+34.1%), from €1,750 to €2,347
- Tax, wage and social debts -€1,172
down €1,172 (-34.1%), from €3,438 to €2,266
- Trade debts +€1,090
up €1,090 (+368%), from €296 to €1,385
- Profit (loss) carried forward +€760
up €760, from €0 to €760
- Gross operating margin -€7,710
down €7,710 (-76.3%), from €10,106 to €2,396
- Taxes -€1,456
down €1,456 (-87.6%), from €1,663 to €207
- Depreciation -€477
down €477 (-37.8%), from €1,264 to €786
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 | €37,249 | €37,770 | +€520 | +1.4% |
| Fixed assets | 21/28 | €1,750 | €2,347 | +€597 | +34.1% |
| Tangible fixed assets | 22/27 | €1,750 | €2,347 | +€597 | +34.1% |
| Furniture and vehicles | 24 | €1,750 | €2,347 | +€597 | +34.1% |
| Current assets | 29/58 | €35,499 | €35,423 | -€76 | -0.2% |
| Amounts receivable within one year | 40/41 | €6,776 | €8,624 | +€1,848 | +27.3% |
| Trade receivables | 40 | €3,350 | €6,985 | +€3,635 | +109% |
| Other amounts receivable | 41 | €3,426 | €1,639 | -€1,787 | -52.2% |
| Cash at bank and in hand | 54/58 | €27,773 | €23,877 | -€3,896 | -14.0% |
| Deferred charges and accrued income | 490/1 | €950 | €2,922 | +€1,971 | +207% |
| Total equity and liabilities | 10/49 | €37,249 | €37,770 | +€520 | +1.4% |
| Equity | 10/15 | €33,358 | €34,118 | +€760 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,358 | €30,358 | = | 0.0% |
| Distributable reserves | 133 | €30,358 | €30,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €760 | +€760 | |
| Amounts payable | 17/49 | €3,891 | €3,651 | -€240 | -6.2% |
| Amounts payable within one year | 42/48 | €3,891 | €3,651 | -€240 | -6.2% |
| Trade debts | 44 | €296 | €1,385 | +€1,090 | +368% |
| Suppliers | 440/4 | €296 | €1,385 | +€1,090 | +368% |
| Taxes, remuneration and social security | 45 | €3,438 | €2,266 | -€1,172 | -34.1% |
| Taxes | 450/3 | €3,438 | €2,266 | -€1,172 | -34.1% |
| Other amounts payable | 47/48 | €158 | €0 | -€158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €786 | -€477 | -37.8% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €10,106 | €2,396 | -€7,710 | -76.3% |
| Operating profit (loss) | 9901 | €8,393 | €1,148 | -€7,245 | -86.3% |
| Financial income | 75/76B | €0 | €7 | +€7 | |
| Recurring financial income | 75 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €162 | €187 | +€25 | +15.5% |
| Recurring financial charges | 65 | €162 | €187 | +€25 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €8,231 | €967 | -€7,264 | -88.3% |
| Income taxes | 67/77 | €1,663 | €207 | -€1,456 | -87.6% |
| Profit (loss) for the period | 9904 | €6,567 | €760 | -€5,807 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,567 | €760 | -€5,807 | -88.4% |
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 14 October 2026 via checked.be.