ELLIPSE CONSEIL: 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.
ELLIPSE CONSEIL
Largest movements
- Tangible fixed assets -€4,116
no longer reported in 2010 (was €4,116)
- Current assets -€3,206
down €3,206 (-38.7%), from €8,276 to €5,070
- Equity -€72,018
down €72,018, from €11,261 to -€60,757
- Debts after one year +€65,768
new in 2010: €65,768
- Debts within one year -€1,072
down €1,072 (-94.8%), from €1,131 to €59
- Gross operating margin -€15,103
down €15,103 (-78.0%), from €19,374 to €4,271
- Depreciation +€3,430
up €3,430 (+500%), from €686 to €4,116
From the 2009 result to the 2010 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,392 | €5,070 | -€7,322 | -59.1% |
| Fixed assets | 21/28 | €4,116 | - | -€4,116 | |
| Tangible fixed assets | 22/27 | €4,116 | - | -€4,116 | |
| Current assets | 29/58 | €8,276 | €5,070 | -€3,206 | -38.7% |
| Amounts receivable within one year | 40/41 | - | €650 | +€650 | |
| Cash at bank and in hand | 54/58 | €776 | €570 | -€206 | -26.6% |
| Total equity and liabilities | 10/49 | €12,392 | €5,070 | -€7,322 | -59.1% |
| Equity | 10/15 | €11,261 | -€60,757 | -€72,018 | |
| Contributions | 10/11 | €5,949 | €5,949 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€66,456 | -€66,707 | -€251 | -0.4% |
| Amounts payable | 17/49 | €1,131 | €65,827 | +€64,696 | +5,720% |
| Amounts payable after more than one year | 17 | - | €65,768 | +€65,768 | |
| Amounts payable within one year | 42/48 | €1,131 | €59 | -€1,072 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686 | €4,116 | +€3,430 | +500% |
| Gross operating margin | 9900 | €19,374 | €4,271 | -€15,103 | -78.0% |
| Operating profit (loss) | 9901 | €18,144 | -€211 | -€18,355 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Recurring financial charges | 65 | €2,528 | €40 | -€2,488 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €15,637 | -€251 | -€15,888 | |
| Profit (loss) for the period | 9904 | €15,637 | -€251 | -€15,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,637 | -€251 | -€15,888 |
Source: filed annual accounts (NBB), financial years ended 31 December 2009 and 31 December 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.