elle rêve: 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 rêve
Largest movements
- Cash -€15,605
down €15,605 (-31.7%), from €49,219 to €33,614
mainly Other debts (-€9,546) and Tax, wage and social debts (-€9,175)
- Receivables within one year +€5,605
up €5,605 (+34.6%), from €16,221 to €21,826
of which Trade receivables: +€4,349
- Tangible fixed assets +€2,430
up €2,430 (+34.5%), from €7,053 to €9,483
of which Furniture and vehicles: +€4,170
- Other debts -€9,546
down €9,546 (-61.5%), from €15,513 to €5,967
- Tax, wage and social debts -€9,175
down €9,175 (-59.6%), from €15,398 to €6,223
- Reserves +€6,467
up €6,467 (+15.8%), from €41,032 to €47,499
- Trade debts +€4,544
up €4,544 (+5,233%), from €87 to €4,631
- Gross operating margin -€7,228
down €7,228 (-31.5%), from €22,917 to €15,690
- Taxes -€1,868
down €1,868 (-45.2%), from €4,130 to €2,262
- Other operating charges +€413
up €413 (+93.9%), from €440 to €854
- Financial charges -€297
down €297 (-12.5%), from €2,382 to €2,085
- Depreciation -€254
down €254 (-5.8%), from €4,397 to €4,143
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 | €74,530 | €66,820 | -€7,710 | -10.3% |
| Fixed assets | 21/28 | €7,053 | €9,483 | +€2,430 | +34.5% |
| Tangible fixed assets | 22/27 | €7,053 | €9,483 | +€2,430 | +34.5% |
| Land and buildings | 22 | €2,276 | €2,002 | -€275 | -12.1% |
| Plant, machinery and equipment | 23 | €2,375 | €910 | -€1,465 | -61.7% |
| Furniture and vehicles | 24 | €2,402 | €6,571 | +€4,170 | +174% |
| Current assets | 29/58 | €67,477 | €57,337 | -€10,140 | -15.0% |
| Amounts receivable within one year | 40/41 | €16,221 | €21,826 | +€5,605 | +34.6% |
| Trade receivables | 40 | €16,221 | €20,570 | +€4,349 | +26.8% |
| Other amounts receivable | 41 | - | €1,256 | +€1,256 | |
| Cash at bank and in hand | 54/58 | €49,219 | €33,614 | -€15,605 | -31.7% |
| Deferred charges and accrued income | 490/1 | €2,038 | €1,897 | -€141 | -6.9% |
| Total equity and liabilities | 10/49 | €74,530 | €66,820 | -€7,710 | -10.3% |
| Equity | 10/15 | €43,532 | €49,999 | +€6,467 | +14.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,032 | €47,499 | +€6,467 | +15.8% |
| Distributable reserves | 133 | €41,032 | €47,499 | +€6,467 | +15.8% |
| Amounts payable | 17/49 | €30,998 | €16,822 | -€14,176 | -45.7% |
| Amounts payable within one year | 42/48 | €30,998 | €16,822 | -€14,176 | -45.7% |
| Trade debts | 44 | €87 | €4,631 | +€4,544 | +5,233% |
| Suppliers | 440/4 | €87 | €4,631 | +€4,544 | +5,233% |
| Taxes, remuneration and social security | 45 | €15,398 | €6,223 | -€9,175 | -59.6% |
| Taxes | 450/3 | €15,398 | €6,223 | -€9,175 | -59.6% |
| Other amounts payable | 47/48 | €15,513 | €5,967 | -€9,546 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,397 | €4,143 | -€254 | -5.8% |
| Other operating charges | 640/8 | €440 | €854 | +€413 | +93.9% |
| Gross operating margin | 9900 | €22,917 | €15,690 | -€7,228 | -31.5% |
| Operating profit (loss) | 9901 | €18,080 | €10,693 | -€7,387 | -40.9% |
| Financial income | 75/76B | €132 | €120 | -€13 | -9.5% |
| Recurring financial income | 75 | €132 | €120 | -€13 | -9.5% |
| Financial charges | 65/66B | €2,382 | €2,085 | -€297 | -12.5% |
| Recurring financial charges | 65 | €2,382 | €2,085 | -€297 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €15,831 | €8,729 | -€7,102 | -44.9% |
| Income taxes | 67/77 | €4,130 | €2,262 | -€1,868 | -45.2% |
| Profit (loss) for the period | 9904 | €11,701 | €6,467 | -€5,234 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,701 | €6,467 | -€5,234 | -44.7% |
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 25 October 2026 via checked.be.