ELLU-care: 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.
ELLU-care
Largest movements
- Cash +€10,953
up €10,953 (+140%), from €7,809 to €18,761
mainly Net result for the year (+€14,820) and Depreciation (+€7,078)
- Tangible fixed assets -€4,862
down €4,862 (-7.2%), from €67,875 to €63,013
of which Land and buildings: -€5,305
- Receivables within one year +€1,344
up €1,344 (+4.5%), from €29,590 to €30,934
of which Trade receivables: +€1,016
- Reserves +€14,820
up €14,820 (+18.0%), from €82,370 to €97,190
of which Distributable reserves: +€14,820
- Debts after one year -€6,730
down €6,730 (-100%), from €6,730 to €0
- Current portion of long-term debt -€2,758
down €2,758 (-22.3%), from €12,350 to €9,592
- Tax, wage and social debts +€1,789
new in 2025: €1,789
- Turnover -€120,824
no longer reported in 2025 (was €120,824)
- Purchases and services -€98,079
no longer reported in 2025 (was €98,079)
- Gross operating margin +€11,591
up €11,591 (+51.0%), from €22,745 to €34,336
- Taxes +€6,481
up €6,481 (+231%), from €2,807 to €9,289
- Financial charges -€1,237
down €1,237 (-30.1%), from €4,104 to €2,867
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 | €109,445 | €116,833 | +€7,388 | +6.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €67,875 | €63,013 | -€4,862 | -7.2% |
| Tangible fixed assets | 22/27 | €67,875 | €63,013 | -€4,862 | -7.2% |
| Land and buildings | 22 | €63,218 | €57,913 | -€5,305 | -8.4% |
| Plant, machinery and equipment | 23 | €694 | €576 | -€119 | -17.1% |
| Furniture and vehicles | 24 | €3,963 | €4,525 | +€562 | +14.2% |
| Current assets | 29/58 | €41,570 | €53,820 | +€12,250 | +29.5% |
| Amounts receivable within one year | 40/41 | €29,590 | €30,934 | +€1,344 | +4.5% |
| Trade receivables | 40 | €9,188 | €10,204 | +€1,016 | +11.1% |
| Other amounts receivable | 41 | €20,402 | €20,730 | +€328 | +1.6% |
| Cash at bank and in hand | 54/58 | €7,809 | €18,761 | +€10,953 | +140% |
| Deferred charges and accrued income | 490/1 | €4,171 | €4,124 | -€47 | -1.1% |
| Total equity and liabilities | 10/49 | €109,445 | €116,833 | +€7,388 | +6.8% |
| Equity | 10/15 | €88,570 | €103,390 | +€14,820 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,370 | €97,190 | +€14,820 | +18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,510 | €95,330 | +€14,820 | +18.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,875 | €13,443 | -€7,432 | -35.6% |
| Amounts payable after more than one year | 17 | €6,730 | €0 | -€6,730 | -100% |
| Financial debts | 170/4 | €6,730 | €0 | -€6,730 | -100% |
| Amounts payable within one year | 42/48 | €14,145 | €13,443 | -€702 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €12,350 | €9,592 | -€2,758 | -22.3% |
| Financial debts | 43 | - | €200 | +€200 | |
| Other loans | 439 | - | €200 | +€200 | |
| Trade debts | 44 | €1,795 | €1,862 | +€67 | +3.7% |
| Suppliers | 440/4 | €1,795 | €1,862 | +€67 | +3.7% |
| Taxes, remuneration and social security | 45 | - | €1,789 | +€1,789 | |
| Taxes | 450/3 | - | €1,789 | +€1,789 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €120,824 | - | -€120,824 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,079 | - | -€98,079 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,817 | €7,078 | +€261 | +3.8% |
| Other operating charges | 640/8 | €1,089 | €1,195 | +€106 | +9.8% |
| Non-recurring operating charges | 66A | €7,744 | €0 | -€7,744 | -100% |
| Gross operating margin | 9900 | €22,745 | €34,336 | +€11,591 | +51.0% |
| Operating profit (loss) | 9901 | €7,095 | €26,063 | +€18,968 | +267% |
| Financial income | 75/76B | €1 | €913 | +€912 | +144,768% |
| Recurring financial income | 75 | €1 | €913 | +€912 | +144,768% |
| Financial charges | 65/66B | €4,104 | €2,867 | -€1,237 | -30.1% |
| Recurring financial charges | 65 | €4,104 | €2,867 | -€1,237 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €2,992 | €24,109 | +€21,117 | +706% |
| Income taxes | 67/77 | €2,807 | €9,289 | +€6,481 | +231% |
| Profit (loss) for the period | 9904 | €184 | €14,820 | +€14,636 | +7,940% |
| Profit (loss) for the period to be appropriated | 9905 | €184 | €14,820 | +€14,636 | +7,940% |
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 17 October 2026 via checked.be.