Ellics consulting: 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.
Ellics consulting
Largest movements
- Receivables within one year +€35,455
up €35,455 (+210%), from €16,909 to €52,364
of which Trade receivables: +€52,240
- Tangible fixed assets -€7,687
down €7,687 (-52.5%), from €14,650 to €6,963
- Cash -€3,251
down €3,251 (-69.0%), from €4,709 to €1,458
mainly Receivables within one year (-€35,455) and Contributions, distributions and other (-€25,000)
- Other debts +€39,987
up €39,987 (+1,004%), from €3,983 to €43,970
- Reserves -€24,996
down €24,996 (-96.4%), from €25,928 to €932
- Tax, wage and social debts +€10,262
new in 2025: €10,262
- Gross operating margin +€62,773
up €62,773, from -€54,527 to €8,246
- Depreciation +€6,147
up €6,147 (+399%), from €1,541 to €7,687
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 | €38,387 | €63,290 | +€24,904 | +64.9% |
| Fixed assets | 21/28 | €14,650 | €6,963 | -€7,687 | -52.5% |
| Tangible fixed assets | 22/27 | €14,650 | €6,963 | -€7,687 | -52.5% |
| Furniture and vehicles | 24 | €14,650 | €6,963 | -€7,687 | -52.5% |
| Current assets | 29/58 | €23,737 | €56,328 | +€32,591 | +137% |
| Amounts receivable within one year | 40/41 | €16,909 | €52,364 | +€35,455 | +210% |
| Trade receivables | 40 | - | €52,240 | +€52,240 | |
| Other amounts receivable | 41 | €16,909 | €123 | -€16,786 | -99.3% |
| Cash at bank and in hand | 54/58 | €4,709 | €1,458 | -€3,251 | -69.0% |
| Deferred charges and accrued income | 490/1 | €2,118 | €2,505 | +€387 | +18.3% |
| Total equity and liabilities | 10/49 | €38,387 | €63,290 | +€24,904 | +64.9% |
| Equity | 10/15 | €32,928 | €7,932 | -€24,996 | -75.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €25,928 | €932 | -€24,996 | -96.4% |
| Distributable reserves | 133 | €25,928 | €932 | -€24,996 | -96.4% |
| Amounts payable | 17/49 | €5,458 | €55,359 | +€49,900 | +914% |
| Amounts payable within one year | 42/48 | €5,458 | €55,359 | +€49,900 | +914% |
| Trade debts | 44 | €1,475 | €1,127 | -€349 | -23.6% |
| Suppliers | 440/4 | €1,475 | €1,127 | -€349 | -23.6% |
| Taxes, remuneration and social security | 45 | - | €10,262 | +€10,262 | |
| Taxes | 450/3 | - | €10,262 | +€10,262 | |
| Other amounts payable | 47/48 | €3,983 | €43,970 | +€39,987 | +1,004% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,541 | €7,687 | +€6,147 | +399% |
| Other operating charges | 640/8 | €592 | €210 | -€382 | -64.5% |
| Gross operating margin | 9900 | -€54,527 | €8,246 | +€62,773 | |
| Operating profit (loss) | 9901 | -€56,659 | €349 | +€57,008 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €630 | €202 | -€428 | -68.0% |
| Recurring financial charges | 65 | €630 | €202 | -€428 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€57,289 | €147 | +€57,437 | |
| Income taxes | 67/77 | €155 | €143 | -€11 | -7.4% |
| Profit (loss) for the period | 9904 | -€57,444 | €4 | +€57,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,444 | €4 | +€57,448 |
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 22 October 2026 via checked.be.