ELLIVIT: 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.
ELLIVIT
Largest movements
- Cash +€13,795
up €13,795 (+42.0%), from €32,861 to €46,656
mainly Current investments (+€12,000) and Net result for the year (+€10,384)
- Current investments -€12,000
no longer reported in 2025 (was €12,000)
- Receivables within one year +€3,123
up €3,123 (+24.5%), from €12,748 to €15,871
of which Trade receivables: +€2,336
- Deferred charges and accrued income +€1,048
up €1,048 (+23.8%), from €4,411 to €5,460
- Reserves +€8,636
up €8,636 (+20.0%), from €43,279 to €51,916
- Tax, wage and social debts -€2,592
down €2,592 (-26.0%), from €9,978 to €7,386
- Gross operating margin +€3,365
up €3,365 (+17.3%), from €19,499 to €22,864
- Depreciation +€1,238
up €1,238 (+47.2%), from €2,624 to €3,863
- Taxes +€587
up €587 (+9.4%), from €6,241 to €6,828
- Other operating charges -€238
down €238 (-13.2%), from €1,807 to €1,568
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 | €76,310 | €82,728 | +€6,418 | +8.4% |
| Fixed assets | 21/28 | €14,290 | €14,742 | +€452 | +3.2% |
| Tangible fixed assets | 22/27 | €14,290 | €14,742 | +€452 | +3.2% |
| Land and buildings | 22 | €675 | €675 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,952 | €9,280 | -€1,672 | -15.3% |
| Furniture and vehicles | 24 | €2,663 | €4,786 | +€2,124 | +79.7% |
| Current assets | 29/58 | €62,020 | €67,986 | +€5,966 | +9.6% |
| Amounts receivable within one year | 40/41 | €12,748 | €15,871 | +€3,123 | +24.5% |
| Trade receivables | 40 | €12,718 | €15,053 | +€2,336 | +18.4% |
| Other amounts receivable | 41 | €30 | €817 | +€787 | +2,623% |
| Current investments | 50/53 | €12,000 | - | -€12,000 | |
| Cash at bank and in hand | 54/58 | €32,861 | €46,656 | +€13,795 | +42.0% |
| Deferred charges and accrued income | 490/1 | €4,411 | €5,460 | +€1,048 | +23.8% |
| Total equity and liabilities | 10/49 | €76,310 | €82,728 | +€6,418 | +8.4% |
| Equity | 10/15 | €49,481 | €58,199 | +€8,718 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,279 | €51,916 | +€8,636 | +20.0% |
| Distributable reserves | 133 | €43,279 | €51,916 | +€8,636 | +20.0% |
| Profit (loss) carried forward | 14 | €2 | €83 | +€81 | +4,834% |
| Amounts payable | 17/49 | €26,829 | €24,530 | -€2,299 | -8.6% |
| Amounts payable within one year | 42/48 | €26,829 | €24,530 | -€2,299 | -8.6% |
| Trade debts | 44 | €2,105 | €2,807 | +€702 | +33.3% |
| Suppliers | 440/4 | €2,105 | €2,807 | +€702 | +33.3% |
| Taxes, remuneration and social security | 45 | €9,978 | €7,386 | -€2,592 | -26.0% |
| Taxes | 450/3 | €9,978 | €7,386 | -€2,592 | -26.0% |
| Other amounts payable | 47/48 | €14,745 | €14,336 | -€409 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,624 | €3,863 | +€1,238 | +47.2% |
| Other operating charges | 640/8 | €1,807 | €1,568 | -€238 | -13.2% |
| Gross operating margin | 9900 | €19,499 | €22,864 | +€3,365 | +17.3% |
| Operating profit (loss) | 9901 | €15,068 | €17,433 | +€2,365 | +15.7% |
| Financial income | 75/76B | €133 | €155 | +€22 | +16.2% |
| Recurring financial income | 75 | €133 | €155 | +€22 | +16.2% |
| Financial charges | 65/66B | €346 | €376 | +€30 | +8.7% |
| Recurring financial charges | 65 | €346 | €376 | +€30 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €14,856 | €17,212 | +€2,356 | +15.9% |
| Income taxes | 67/77 | €6,241 | €6,828 | +€587 | +9.4% |
| Profit (loss) for the period | 9904 | €8,615 | €10,384 | +€1,769 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,615 | €10,384 | +€1,769 | +20.5% |
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 19 October 2026 via checked.be.