ELLIPSO: what changed
Two fiscal 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.
ELLIPSO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€866
down €866 (-1.5%), from €58,707 to €57,841
- Gross operating margin -€799
new in 2025: -€799
- Other operating charges +€67
new in 2025: €67
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €75,832 | €75,832 | +€0 | 0.0% |
| Current assets | 29/58 | €75,832 | €75,832 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €27,754 | €27,754 | +€0 | 0.0% |
| Trade receivables | 40 | €9,540 | €9,540 | -€0 | 0.0% |
| Other amounts receivable | 41 | €18,213 | €18,214 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €48,078 | €48,078 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €75,832 | €75,832 | +€0 | 0.0% |
| Equity | 10/15 | €73,207 | €72,341 | -€866 | -1.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,707 | €57,841 | -€866 | -1.5% |
| Amounts payable | 17/49 | €2,624 | €3,491 | +€867 | +33.0% |
| Amounts payable within one year | 42/48 | €2,624 | €3,024 | +€400 | +15.2% |
| Trade debts | 44 | €2,624 | €3,024 | +€400 | +15.2% |
| Suppliers | 440/4 | €2,624 | €3,024 | +€400 | +15.2% |
| Accrued charges and deferred income | 492/3 | - | €467 | +€467 | |
| Other operating charges | 640/8 | - | €67 | +€67 | |
| Gross operating margin | 9900 | - | -€799 | -€799 | |
| Operating profit (loss) | 9901 | - | -€866 | -€866 | |
| Profit (loss) for the period before taxes | 9903 | - | -€866 | -€866 | |
| Profit (loss) for the period | 9904 | - | -€866 | -€866 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€866 | -€866 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.