ELLO CONSULTING: 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.
ELLO CONSULTING
Largest movements
- Cash -€39,746
down €39,746 (-54.6%), from €72,824 to €33,078
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€39,184)
- Receivables within one year -€32,598
down €32,598 (-68.4%), from €47,688 to €15,090
of which Other amounts receivable: -€32,272
- Tangible fixed assets +€32,071
up €32,071 (+252.7%), from €12,692 to €44,763
of which Furniture and vehicles: +€32,278
- Reserves -€47,885
down €47,885 (-38.0%), from €125,991 to €78,105
- Tax, wage and social debts +€4,599
up €4,599 (+65.3%), from €7,041 to €11,640
- Other debts +€2,630
new in 2025: €2,630
- Gross operating margin +€17,424
up €17,424 (+30.9%), from €56,360 to €73,784
- Depreciation +€4,115
up €4,115 (+137.3%), from €2,998 to €7,113
- Taxes +€3,125
up €3,125 (+27.3%), from €11,466 to €14,591
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 | €135,250 | €94,640 | -€40,609 | -30.0% |
| Fixed assets | 21/28 | €12,692 | €44,763 | +€32,071 | +252.7% |
| Tangible fixed assets | 22/27 | €12,692 | €44,763 | +€32,071 | +252.7% |
| Plant, machinery and equipment | 23 | €321 | €113 | -€207 | -64.6% |
| Furniture and vehicles | 24 | €12,372 | €44,650 | +€32,278 | +260.9% |
| Current assets | 29/58 | €122,557 | €49,877 | -€72,680 | -59.3% |
| Amounts receivable within one year | 40/41 | €47,688 | €15,090 | -€32,598 | -68.4% |
| Trade receivables | 40 | €14,883 | €14,557 | -€326 | -2.2% |
| Other amounts receivable | 41 | €32,805 | €534 | -€32,272 | -98.4% |
| Cash at bank and in hand | 54/58 | €72,824 | €33,078 | -€39,746 | -54.6% |
| Deferred charges and accrued income | 490/1 | €2,045 | €1,709 | -€336 | -16.4% |
| Total equity and liabilities | 10/49 | €135,250 | €94,640 | -€40,609 | -30.0% |
| Equity | 10/15 | €127,991 | €80,105 | -€47,885 | -37.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €125,991 | €78,105 | -€47,885 | -38.0% |
| Distributable reserves | 133 | €125,991 | €78,105 | -€47,885 | -38.0% |
| Amounts payable | 17/49 | €7,259 | €14,535 | +€7,276 | +100.2% |
| Amounts payable within one year | 42/48 | €7,259 | €14,535 | +€7,276 | +100.2% |
| Trade debts | 44 | €218 | €265 | +€48 | +21.8% |
| Suppliers | 440/4 | €218 | €265 | +€48 | +21.8% |
| Taxes, remuneration and social security | 45 | €7,041 | €11,640 | +€4,599 | +65.3% |
| Taxes | 450/3 | €7,041 | €11,640 | +€4,599 | +65.3% |
| Other amounts payable | 47/48 | - | €2,630 | +€2,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,998 | €7,113 | +€4,115 | +137.3% |
| Other operating charges | 640/8 | €505 | €583 | +€78 | +15.4% |
| Gross operating margin | 9900 | €56,360 | €73,784 | +€17,424 | +30.9% |
| Operating profit (loss) | 9901 | €52,857 | €66,088 | +€13,231 | +25.0% |
| Financial income | 75/76B | €445 | €771 | +€326 | +73.3% |
| Recurring financial income | 75 | €445 | €771 | +€326 | +73.3% |
| Financial charges | 65/66B | €308 | €154 | -€154 | -50.0% |
| Recurring financial charges | 65 | €308 | €154 | -€154 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €52,994 | €66,706 | +€13,711 | +25.9% |
| Income taxes | 67/77 | €11,466 | €14,591 | +€3,125 | +27.3% |
| Profit (loss) for the period | 9904 | €41,528 | €52,115 | +€10,587 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,528 | €52,115 | +€10,587 | +25.5% |
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 7 October 2026 via checked.be.