ELLASSUR: 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.
ELLASSUR
Largest movements
- Cash +€5,580
up €5,580 (+1,095%), from €509 to €6,089
mainly Net result for the year (+€8,734) and Tax, wage and social debts (+€4,310)
- Receivables within one year +€4,136
new in 2025: €4,136
- Deferred charges and accrued income +€3,607
up €3,607 (+218%), from €1,658 to €5,265
- Tangible fixed assets -€943
no longer reported in 2025 (was €943)
- Reserves +€7,540
new in 2025: €7,540
- Tax, wage and social debts +€4,310
up €4,310 (+590%), from €730 to €5,040
- Profit (loss) carried forward +€1,194
no longer reported in 2025 (was -€1,194)
- Other debts -€1,074
no longer reported in 2025 (was €1,074)
- Trade debts +€409
new in 2025: €409
- Gross operating margin +€14,296
up €14,296 (+6,058%), from €236 to €14,531
- Taxes +€3,580
up €3,580 (+490%), from €730 to €4,310
- Depreciation -€308
down €308 (-100.0%), from €308 to €0
- Other operating charges +€156
up €156 (+40.4%), from €387 to €544
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 | €3,110 | €15,490 | +€12,379 | +398% |
| Fixed assets | 21/28 | €943 | - | -€943 | |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €943 | - | -€943 | |
| Furniture and vehicles | 24 | €943 | - | -€943 | |
| Current assets | 29/58 | €2,167 | €15,490 | +€13,323 | +615% |
| Amounts receivable within one year | 40/41 | - | €4,136 | +€4,136 | |
| Other amounts receivable | 41 | - | €4,136 | +€4,136 | |
| Cash at bank and in hand | 54/58 | €509 | €6,089 | +€5,580 | +1,095% |
| Deferred charges and accrued income | 490/1 | €1,658 | €5,265 | +€3,607 | +218% |
| Total equity and liabilities | 10/49 | €3,110 | €15,490 | +€12,379 | +398% |
| Equity | 10/15 | €1,306 | €10,040 | +€8,734 | +669% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €7,540 | +€7,540 | |
| Distributable reserves | 133 | - | €7,540 | +€7,540 | |
| Profit (loss) carried forward | 14 | -€1,194 | - | +€1,194 | |
| Amounts payable | 17/49 | €1,804 | €5,449 | +€3,645 | +202% |
| Amounts payable within one year | 42/48 | €1,804 | €5,449 | +€3,645 | +202% |
| Trade debts | 44 | - | €409 | +€409 | |
| Suppliers | 440/4 | - | €409 | +€409 | |
| Taxes, remuneration and social security | 45 | €730 | €5,040 | +€4,310 | +590% |
| Taxes | 450/3 | €730 | €5,040 | +€4,310 | +590% |
| Other amounts payable | 47/48 | €1,074 | - | -€1,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €0 | -€308 | -100.0% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Non-recurring operating charges | 66A | - | €943 | +€943 | |
| Gross operating margin | 9900 | €236 | €14,531 | +€14,296 | +6,058% |
| Operating profit (loss) | 9901 | -€459 | €13,044 | +€13,503 | |
| Financial charges | 65/66B | €5 | - | -€5 | |
| Recurring financial charges | 65 | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | -€464 | €13,044 | +€13,508 | |
| Income taxes | 67/77 | €730 | €4,310 | +€3,580 | +490% |
| Profit (loss) for the period | 9904 | -€1,194 | €8,734 | +€9,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,194 | €8,734 | +€9,928 |
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 28 October 2026 via checked.be.