Elljo: 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.
Elljo
Largest movements
- Receivables within one year -€8,261
down €8,261 (-74.4%), from €11,097 to €2,836
- Reserves +€81,936
up €81,936 (+257%), from €31,860 to €113,796
of which Distributable reserves: +€83,796
- Profit (loss) carried forward -€74,331
down €74,331 (-100%), from €74,331 to €0
- Other debts -€13,739
down €13,739 (-10.7%), from €128,105 to €114,366
- Tax, wage and social debts -€4,798
down €4,798 (-16.9%), from €28,339 to €23,541
- Gross operating margin +€9,029
up €9,029 (+648%), from €1,393 to €10,422
- Taxes +€760
new in 2025: €760
- Depreciation +€521
up €521 (+134%), from €390 to €911
- Other operating charges +€434
new in 2025: €434
- Financial charges +€327
up €327 (+46.4%), from €706 to €1,033
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 | €399,662 | €388,937 | -€10,726 | -2.7% |
| Fixed assets | 21/28 | €387,008 | €386,097 | -€911 | -0.2% |
| Tangible fixed assets | 22/27 | €2,579 | €1,667 | -€911 | -35.3% |
| Furniture and vehicles | 24 | €2,579 | €1,667 | -€911 | -35.3% |
| Financial fixed assets | 28 | €384,430 | €384,430 | = | 0.0% |
| Current assets | 29/58 | €12,654 | €2,840 | -€9,814 | -77.6% |
| Amounts receivable within one year | 40/41 | €11,097 | €2,836 | -€8,261 | -74.4% |
| Other amounts receivable | 41 | €11,097 | €2,836 | -€8,261 | -74.4% |
| Cash at bank and in hand | 54/58 | €1,557 | €3 | -€1,553 | -99.8% |
| Total equity and liabilities | 10/49 | €399,662 | €388,937 | -€10,726 | -2.7% |
| Equity | 10/15 | €116,191 | €123,796 | +€7,605 | +6.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €31,860 | €113,796 | +€81,936 | +257% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €0 | = | |
| Distributable reserves | 133 | €30,000 | €113,796 | +€83,796 | +279% |
| Profit (loss) carried forward | 14 | €74,331 | €0 | -€74,331 | -100% |
| Amounts payable | 17/49 | €283,471 | €265,141 | -€18,330 | -6.5% |
| Amounts payable after more than one year | 17 | €98,802 | €98,802 | = | 0.0% |
| Financial debts | 170/4 | €98,802 | €98,802 | = | 0.0% |
| Amounts payable within one year | 42/48 | €184,669 | €166,339 | -€18,330 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €26,347 | €26,347 | = | 0.0% |
| Trade debts | 44 | €1,878 | €2,085 | +€206 | +11.0% |
| Suppliers | 440/4 | €1,878 | €2,085 | +€206 | +11.0% |
| Taxes, remuneration and social security | 45 | €28,339 | €23,541 | -€4,798 | -16.9% |
| Taxes | 450/3 | €28,339 | €23,541 | -€4,798 | -16.9% |
| Other amounts payable | 47/48 | €128,105 | €114,366 | -€13,739 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €911 | +€521 | +134% |
| Other operating charges | 640/8 | - | €434 | +€434 | |
| Gross operating margin | 9900 | €1,393 | €10,422 | +€9,029 | +648% |
| Operating profit (loss) | 9901 | €1,003 | €9,076 | +€8,073 | +805% |
| Financial income | 75/76B | - | €322 | +€322 | |
| Recurring financial income | 75 | - | €322 | +€322 | |
| Financial charges | 65/66B | €706 | €1,033 | +€327 | +46.4% |
| Recurring financial charges | 65 | €706 | €1,033 | +€327 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €297 | €8,365 | +€8,068 | +2,715% |
| Income taxes | 67/77 | - | €760 | +€760 | |
| Profit (loss) for the period | 9904 | €297 | €7,605 | +€7,307 | +2,459% |
| Profit (loss) for the period to be appropriated | 9905 | €297 | €7,605 | +€7,307 | +2,459% |
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 15 October 2026 via checked.be.