ELLIS 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.
ELLIS CONSULTING
Largest movements
- Cash -€72,766
down €72,766 (-47.9%), from €151,859 to €79,093
mainly Other debts (-€108,259) and Contributions, distributions and other (-€24,800)
- Receivables within one year -€12,163
down €12,163 (-19.8%), from €61,407 to €49,244
of which Other amounts receivable: -€7,000
- Tangible fixed assets -€4,819
down €4,819 (-30.0%), from €16,053 to €11,233
of which Plant, machinery and equipment: -€6,007
- Deferred charges and accrued income -€3,759
down €3,759 (-26.8%), from €14,039 to €10,280
- Other debts -€108,259
down €108,259 (-59.8%), from €180,958 to €72,699
- Reserves +€10,000
up €10,000 (+20.0%), from €50,000 to €60,000
- Tax, wage and social debts +€4,756
up €4,756 (+51.0%), from €9,318 to €14,074
- Gross operating margin -€46,558
down €46,558 (-45.2%), from €102,942 to €56,385
- Taxes -€13,200
down €13,200 (-52.6%), from €25,119 to €11,918
- Other operating charges -€5,587
down €5,587 (-80.0%), from €6,981 to €1,395
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 | €243,357 | €149,850 | -€93,507 | -38.4% |
| Fixed assets | 21/28 | €16,053 | €11,233 | -€4,819 | -30.0% |
| Tangible fixed assets | 22/27 | €16,053 | €11,233 | -€4,819 | -30.0% |
| Plant, machinery and equipment | 23 | €16,053 | €10,045 | -€6,007 | -37.4% |
| Furniture and vehicles | 24 | - | €1,188 | +€1,188 | |
| Current assets | 29/58 | €227,305 | €138,617 | -€88,688 | -39.0% |
| Amounts receivable within one year | 40/41 | €61,407 | €49,244 | -€12,163 | -19.8% |
| Trade receivables | 40 | €52,907 | €47,744 | -€5,163 | -9.8% |
| Other amounts receivable | 41 | €8,500 | €1,500 | -€7,000 | -82.4% |
| Cash at bank and in hand | 54/58 | €151,859 | €79,093 | -€72,766 | -47.9% |
| Deferred charges and accrued income | 490/1 | €14,039 | €10,280 | -€3,759 | -26.8% |
| Total equity and liabilities | 10/49 | €243,357 | €149,850 | -€93,507 | -38.4% |
| Equity | 10/15 | €50,271 | €60,120 | +€9,850 | +19.6% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Contributions outside capital | 11 | - | €120 | +€120 | |
| Other | 1109/19 | - | €120 | +€120 | |
| Reserves | 13 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Distributable reserves | 133 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Profit (loss) carried forward | 14 | €151 | €0 | -€150 | -99.7% |
| Amounts payable | 17/49 | €193,086 | €89,729 | -€103,357 | -53.5% |
| Amounts payable within one year | 42/48 | €193,086 | €89,729 | -€103,357 | -53.5% |
| Trade debts | 44 | €2,810 | €2,956 | +€146 | +5.2% |
| Suppliers | 440/4 | €2,810 | €2,956 | +€146 | +5.2% |
| Taxes, remuneration and social security | 45 | €9,318 | €14,074 | +€4,756 | +51.0% |
| Taxes | 450/3 | €9,318 | €14,074 | +€4,756 | +51.0% |
| Other amounts payable | 47/48 | €180,958 | €72,699 | -€108,259 | -59.8% |
| Non-recurring operating income | 76A | €13,575 | - | -€13,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €6,058 | -€249 | -3.9% |
| Other operating charges | 640/8 | €6,981 | €1,395 | -€5,587 | -80.0% |
| Gross operating margin | 9900 | €102,942 | €56,385 | -€46,558 | -45.2% |
| Operating profit (loss) | 9901 | €89,654 | €48,932 | -€40,722 | -45.4% |
| Financial charges | 65/66B | €2,964 | €2,364 | -€600 | -20.2% |
| Recurring financial charges | 65 | €2,964 | €2,364 | -€600 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €86,690 | €46,568 | -€40,122 | -46.3% |
| Income taxes | 67/77 | €25,119 | €11,918 | -€13,200 | -52.6% |
| Profit (loss) for the period | 9904 | €61,571 | €34,650 | -€26,922 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,571 | €34,650 | -€26,922 | -43.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.