ELLE ET MOI: 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.
ELLE ET MOI
Largest movements
- Tangible fixed assets -€1,562
down €1,562 (-49.3%), from €3,170 to €1,609
- Receivables within one year -€677
down €677 (-8.6%), from €7,826 to €7,149
of which Trade receivables: -€708
- Other debts -€7,385
down €7,385 (-11.5%), from €64,103 to €56,718
- Profit (loss) carried forward +€6,313
up €6,313 (+8.4%), from -€74,816 to -€68,503
- Tax, wage and social debts -€1,553
down €1,553 (-76.0%), from €2,045 to €492
- Trade debts +€1,403
up €1,403 (+2,231%), from €63 to €1,466
- Short-term financial debts -€1,060
no longer reported in 2025 (was €1,060)
- Other operating charges -€808
no longer reported in 2025 (was €808)
- Gross operating margin +€587
up €587 (+7.1%), from €8,252 to €8,839
- Depreciation -€415
down €415 (-21.0%), from €1,976 to €1,562
- Taxes +€213
up €213 (+152%), from €140 to €352
- Financial charges +€119
up €119 (+24.2%), from €493 to €612
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 | €11,315 | €9,033 | -€2,283 | -20.2% |
| Fixed assets | 21/28 | €3,170 | €1,609 | -€1,562 | -49.3% |
| Tangible fixed assets | 22/27 | €3,170 | €1,609 | -€1,562 | -49.3% |
| Furniture and vehicles | 24 | €3,170 | €1,609 | -€1,562 | -49.3% |
| Current assets | 29/58 | €8,145 | €7,424 | -€721 | -8.9% |
| Stocks and contracts in progress | 3 | €200 | €200 | = | 0.0% |
| Stocks | 30/36 | €200 | €200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,826 | €7,149 | -€677 | -8.6% |
| Trade receivables | 40 | €7,826 | €7,118 | -€708 | -9.0% |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €119 | €74 | -€45 | -37.4% |
| Total equity and liabilities | 10/49 | €11,315 | €9,033 | -€2,283 | -20.2% |
| Equity | 10/15 | -€55,956 | -€49,643 | +€6,313 | +11.3% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Contributions outside capital | 11 | €17,000 | €17,000 | = | 0.0% |
| Other | 1109/19 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,816 | -€68,503 | +€6,313 | +8.4% |
| Amounts payable | 17/49 | €67,271 | €58,676 | -€8,595 | -12.8% |
| Amounts payable within one year | 42/48 | €67,271 | €58,676 | -€8,595 | -12.8% |
| Financial debts | 43 | €1,060 | - | -€1,060 | |
| Credit institutions | 430/8 | €1,060 | - | -€1,060 | |
| Trade debts | 44 | €63 | €1,466 | +€1,403 | +2,231% |
| Suppliers | 440/4 | €63 | €1,466 | +€1,403 | +2,231% |
| Taxes, remuneration and social security | 45 | €2,045 | €492 | -€1,553 | -76.0% |
| Taxes | 450/3 | €2,045 | €492 | -€1,553 | -76.0% |
| Other amounts payable | 47/48 | €64,103 | €56,718 | -€7,385 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,976 | €1,562 | -€415 | -21.0% |
| Other operating charges | 640/8 | €808 | - | -€808 | |
| Gross operating margin | 9900 | €8,252 | €8,839 | +€587 | +7.1% |
| Operating profit (loss) | 9901 | €5,468 | €7,277 | +€1,810 | +33.1% |
| Financial charges | 65/66B | €493 | €612 | +€119 | +24.2% |
| Recurring financial charges | 65 | €493 | €612 | +€119 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €4,975 | €6,665 | +€1,690 | +34.0% |
| Income taxes | 67/77 | €140 | €352 | +€213 | +152% |
| Profit (loss) for the period | 9904 | €4,835 | €6,313 | +€1,477 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,835 | €6,313 | +€1,477 | +30.6% |
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 29 October 2026 via checked.be.