ELLITO: 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.
ELLITO
Largest movements
- Cash +€8,634
up €8,634 (+525.2%), from €1,644 to €10,278
mainly Net result for the year (+€38,883) and Stocks and contracts (+€2,423)
- Receivables within one year +€8,146
up €8,146 (+41.0%), from €19,885 to €28,031
- Stocks and contracts -€2,423
down €2,423 (-75.4%), from €3,212 to €789
- Profit (loss) carried forward +€38,883
up €38,883 (+55.4%), from -€70,127 to -€31,244
- Other debts -€26,178
down €26,178 (-40.6%), from €64,423 to €38,245
- Tax, wage and social debts +€2,211
up €2,211 (+29.5%), from €7,494 to €9,705
- Trade debts -€559
down €559 (-22.4%), from €2,500 to €1,940
- Gross operating margin +€27,305
up €27,305 (+110.6%), from €24,693 to €51,998
- Taxes +€4,742
up €4,742 (+59.8%), from €7,933 to €12,675
- Other operating charges -€1,137
down €1,137 (-74.0%), from €1,536 to €400
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.
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 | €24,741 | €39,098 | +€14,357 | +58.0% |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €24,741 | €39,098 | +€14,357 | +58.0% |
| Stocks and contracts in progress | 3 | €3,212 | €789 | -€2,423 | -75.4% |
| Stocks | 30/36 | €3,212 | €789 | -€2,423 | -75.4% |
| Amounts receivable within one year | 40/41 | €19,885 | €28,031 | +€8,146 | +41.0% |
| Trade receivables | 40 | €19,885 | €28,031 | +€8,146 | +41.0% |
| Cash at bank and in hand | 54/58 | €1,644 | €10,278 | +€8,634 | +525.2% |
| Total equity and liabilities | 10/49 | €24,741 | €39,098 | +€14,357 | +58.0% |
| Equity | 10/15 | -€49,676 | -€10,792 | +€38,883 | +78.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,127 | -€31,244 | +€38,883 | +55.4% |
| Amounts payable | 17/49 | €74,417 | €49,890 | -€24,526 | -33.0% |
| Amounts payable within one year | 42/48 | €74,417 | €49,890 | -€24,526 | -33.0% |
| Trade debts | 44 | €2,500 | €1,940 | -€559 | -22.4% |
| Suppliers | 440/4 | €2,500 | €1,940 | -€559 | -22.4% |
| Taxes, remuneration and social security | 45 | €7,494 | €9,705 | +€2,211 | +29.5% |
| Taxes | 450/3 | €7,494 | €9,705 | +€2,211 | +29.5% |
| Other amounts payable | 47/48 | €64,423 | €38,245 | -€26,178 | -40.6% |
| Other operating charges | 640/8 | €1,536 | €400 | -€1,137 | -74.0% |
| Gross operating margin | 9900 | €24,693 | €51,998 | +€27,305 | +110.6% |
| Operating profit (loss) | 9901 | €23,156 | €51,598 | +€28,442 | +122.8% |
| Financial income | 75/76B | - | €315 | +€315 | |
| Recurring financial income | 75 | - | €270 | +€270 | |
| Non-recurring financial income | 76B | - | €45 | +€45 | |
| Financial charges | 65/66B | €547 | €355 | -€192 | -35.1% |
| Recurring financial charges | 65 | €547 | €355 | -€192 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €22,609 | €51,558 | +€28,949 | +128.0% |
| Income taxes | 67/77 | €7,933 | €12,675 | +€4,742 | +59.8% |
| Profit (loss) for the period | 9904 | €14,676 | €38,883 | +€24,207 | +164.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,676 | €38,883 | +€24,207 | +164.9% |
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.