ELLE&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&MOI
Largest movements
- Tangible fixed assets -€6,345
down €6,345 (-77.5%), from €8,186 to €1,842
of which Furniture and vehicles: -€5,709
- Receivables within one year -€2,102
no longer reported in 2025 (was €2,102)
- Other debts -€10,501
down €10,501 (-31.7%), from €33,087 to €22,587
- Profit (loss) carried forward +€3,821
up €3,821 (+11.6%), from -€32,951 to -€29,129
- Advances received -€1,307
no longer reported in 2025 (was €1,307)
- Trade debts -€231
down €231 (-10.0%), from €2,305 to €2,074
- Tax, wage and social debts -€172
down €172 (-47.7%), from €360 to €188
- Gross operating margin -€8,661
down €8,661, from €8,489 to -€172
- Financial income +€5,235
new in 2025: €5,235
of which Financial income: +€5,235
- Depreciation -€4,360
down €4,360 (-87.3%), from €4,996 to €636
- Taxes -€171
no longer reported in 2025 (was €171)
- Other operating charges -€123
down €123 (-21.6%), from €567 to €444
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 | €10,309 | €1,920 | -€8,389 | -81.4% |
| Fixed assets | 21/28 | €8,186 | €1,842 | -€6,345 | -77.5% |
| Tangible fixed assets | 22/27 | €8,186 | €1,842 | -€6,345 | -77.5% |
| Plant, machinery and equipment | 23 | €2,477 | €1,842 | -€636 | -25.7% |
| Furniture and vehicles | 24 | €5,709 | - | -€5,709 | |
| Current assets | 29/58 | €2,122 | €78 | -€2,044 | -96.3% |
| Amounts receivable within one year | 40/41 | €2,102 | - | -€2,102 | |
| Trade receivables | 40 | €2,102 | - | -€2,102 | |
| Cash at bank and in hand | 54/58 | €20 | €78 | +€58 | +284% |
| Total equity and liabilities | 10/49 | €10,309 | €1,920 | -€8,389 | -81.4% |
| Equity | 10/15 | -€26,751 | -€22,929 | +€3,821 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,951 | -€29,129 | +€3,821 | +11.6% |
| Amounts payable | 17/49 | €37,059 | €24,850 | -€12,210 | -32.9% |
| Amounts payable within one year | 42/48 | €37,059 | €24,850 | -€12,210 | -32.9% |
| Trade debts | 44 | €2,305 | €2,074 | -€231 | -10.0% |
| Suppliers | 440/4 | €2,305 | €2,074 | -€231 | -10.0% |
| Advances received on contracts in progress | 46 | €1,307 | - | -€1,307 | |
| Taxes, remuneration and social security | 45 | €360 | €188 | -€172 | -47.7% |
| Taxes | 450/3 | €360 | €188 | -€172 | -47.7% |
| Other amounts payable | 47/48 | €33,087 | €22,587 | -€10,501 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,996 | €636 | -€4,360 | -87.3% |
| Other operating charges | 640/8 | €567 | €444 | -€123 | -21.6% |
| Gross operating margin | 9900 | €8,489 | -€172 | -€8,661 | |
| Operating profit (loss) | 9901 | €2,926 | -€1,252 | -€4,178 | |
| Financial income | 75/76B | - | €5,235 | +€5,235 | |
| Recurring financial income | 75 | - | €5,235 | +€5,235 | |
| Non-recurring financial income | 76B | - | €5,235 | +€5,235 | |
| Financial charges | 65/66B | €280 | €162 | -€118 | -42.2% |
| Recurring financial charges | 65 | €121 | €104 | -€17 | -13.8% |
| Non-recurring financial charges | 66B | €159 | €57 | -€102 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €2,646 | €3,821 | +€1,175 | +44.4% |
| Income taxes | 67/77 | €171 | - | -€171 | |
| Profit (loss) for the period | 9904 | €2,475 | €3,821 | +€1,346 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,475 | €3,821 | +€1,346 | +54.4% |
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 15 October 2026 via checked.be.