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
- Receivables after one year +€50,000
new in 2025: €50,000
- Cash +€42,451
up €42,451 (+44.5%), from €95,291 to €137,742
mainly Net result for the year (+€87,548) and Other debts (+€9,012)
- Receivables within one year +€14,567
up €14,567 (+70.8%), from €20,570 to €35,137
- Tangible fixed assets -€4,410
down €4,410 (-28.8%), from €15,331 to €10,921
- Profit (loss) carried forward +€87,548
up €87,548 (+119.1%), from €73,514 to €161,062
- Other debts +€9,012
up €9,012 (+100.1%), from €9,000 to €18,012
- Tax, wage and social debts +€6,904
up €6,904 (+14.6%), from €47,187 to €54,091
of which Taxes: +€6,904
- Gross operating margin +€19,477
up €19,477 (+19.9%), from €97,663 to €117,140
- Taxes +€5,214
up €5,214 (+26.4%), from €19,776 to €24,990
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 | €132,146 | €235,616 | +€103,470 | +78.3% |
| Fixed assets | 21/28 | €15,331 | €10,921 | -€4,410 | -28.8% |
| Tangible fixed assets | 22/27 | €15,331 | €10,921 | -€4,410 | -28.8% |
| Furniture and vehicles | 24 | €15,331 | €10,921 | -€4,410 | -28.8% |
| Current assets | 29/58 | €116,815 | €224,695 | +€107,880 | +92.4% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €20,570 | €35,137 | +€14,567 | +70.8% |
| Trade receivables | 40 | €20,570 | €35,137 | +€14,567 | +70.8% |
| Cash at bank and in hand | 54/58 | €95,291 | €137,742 | +€42,451 | +44.5% |
| Deferred charges and accrued income | 490/1 | €954 | €1,817 | +€862 | +90.4% |
| Total equity and liabilities | 10/49 | €132,146 | €235,616 | +€103,470 | +78.3% |
| Equity | 10/15 | €75,514 | €163,062 | +€87,548 | +115.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,514 | €161,062 | +€87,548 | +119.1% |
| Amounts payable | 17/49 | €56,632 | €72,554 | +€15,922 | +28.1% |
| Amounts payable within one year | 42/48 | €56,632 | €72,554 | +€15,922 | +28.1% |
| Trade debts | 44 | €445 | €452 | +€7 | +1.5% |
| Suppliers | 440/4 | €445 | €452 | +€7 | +1.5% |
| Taxes, remuneration and social security | 45 | €47,187 | €54,091 | +€6,904 | +14.6% |
| Taxes | 450/3 | €40,187 | €47,091 | +€6,904 | +17.2% |
| Remuneration and social security | 454/9 | €7,000 | €7,000 | = | 0.0% |
| Other amounts payable | 47/48 | €9,000 | €18,012 | +€9,012 | +100.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,480 | €4,410 | +€931 | +26.7% |
| Other operating charges | 640/8 | €893 | €1,091 | +€198 | +22.2% |
| Gross operating margin | 9900 | €97,663 | €117,140 | +€19,477 | +19.9% |
| Operating profit (loss) | 9901 | €93,290 | €111,639 | +€18,348 | +19.7% |
| Financial income | 75/76B | - | €1,063 | +€1,063 | |
| Recurring financial income | 75 | - | €1,063 | +€1,063 | |
| Financial charges | 65/66B | - | €164 | +€164 | |
| Recurring financial charges | 65 | - | €164 | +€164 | |
| Profit (loss) for the period before taxes | 9903 | €93,290 | €112,538 | +€19,247 | +20.6% |
| Income taxes | 67/77 | €19,776 | €24,990 | +€5,214 | +26.4% |
| Profit (loss) for the period | 9904 | €73,514 | €87,548 | +€14,034 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,514 | €87,548 | +€14,034 | +19.1% |
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 8 October 2026 via checked.be.