ELLOIS: 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.
ELLOIS
Largest movements
- Cash -€1,401
down €1,401 (-60.0%), from €2,335 to €935
mainly Net result for the year (-€2,021) and Deferred charges and accrued income (-€523)
- Formation expenses -€566
down €566 (-46.2%), from €1,224 to €658
- Deferred charges and accrued income +€523
up €523 (+105%), from €499 to €1,022
- Receivables within one year +€159
new in 2025: €159
- Profit (loss) carried forward -€2,021
down €2,021 (-57.2%), from -€3,531 to -€5,552
- Trade debts +€686
new in 2025: €686
- Other debts +€50
up €50 (+1.9%), from €2,589 to €2,639
- Gross operating margin -€791
down €791 (-64,313%), from -€1 to -€792
- Financial charges +€23
up €23 (+21.0%), from €108 to €131
- Other operating charges +€10
up €10 (+1.9%), from €522 to €532
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 | €4,058 | €2,773 | -€1,285 | -31.7% |
| Formation expenses | 20 | €1,224 | €658 | -€566 | -46.2% |
| Current assets | 29/58 | €2,834 | €2,115 | -€719 | -25.4% |
| Amounts receivable within one year | 40/41 | - | €159 | +€159 | |
| Trade receivables | 40 | - | €159 | +€159 | |
| Cash at bank and in hand | 54/58 | €2,335 | €935 | -€1,401 | -60.0% |
| Deferred charges and accrued income | 490/1 | €499 | €1,022 | +€523 | +105% |
| Total equity and liabilities | 10/49 | €4,058 | €2,773 | -€1,285 | -31.7% |
| Equity | 10/15 | €1,469 | -€552 | -€2,021 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,531 | -€5,552 | -€2,021 | -57.2% |
| Amounts payable | 17/49 | €2,589 | €3,326 | +€736 | +28.4% |
| Amounts payable within one year | 42/48 | €2,589 | €3,326 | +€736 | +28.4% |
| Trade debts | 44 | - | €686 | +€686 | |
| Suppliers | 440/4 | - | €686 | +€686 | |
| Other amounts payable | 47/48 | €2,589 | €2,639 | +€50 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €566 | = | 0.0% |
| Other operating charges | 640/8 | €522 | €532 | +€10 | +1.9% |
| Gross operating margin | 9900 | -€1 | -€792 | -€791 | -64,313% |
| Operating profit (loss) | 9901 | -€1,089 | -€1,890 | -€801 | -73.6% |
| Financial charges | 65/66B | €108 | €131 | +€23 | +21.0% |
| Recurring financial charges | 65 | €108 | €131 | +€23 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,197 | -€2,021 | -€824 | -68.8% |
| Profit (loss) for the period | 9904 | -€1,197 | -€2,021 | -€824 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,197 | -€2,021 | -€824 | -68.8% |
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 25 October 2026 via checked.be.