Elluma Consulting: 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.
Elluma Consulting
Largest movements
- Cash +€529,922
up €529,922 (+249%), from €212,832 to €742,754
mainly Net result for the year (+€373,472) and Current investments (+€258,477)
- Current investments -€258,477
down €258,477 (-64.6%), from €400,000 to €141,523
- Deferred charges and accrued income -€38,881
down €38,881 (-94.3%), from €41,213 to €2,332
- Receivables within one year +€21,707
up €21,707 (+48.4%), from €44,850 to €66,557
of which Other amounts receivable: +€15,232
- Reserves +€373,472
up €373,472 (+73.9%), from €505,398 to €878,870
- Other debts -€90,000
down €90,000 (-100%), from €90,000 to €0
- Trade debts -€18,750
down €18,750 (-85.0%), from €22,047 to €3,297
- Gross operating margin +€40,730
up €40,730 (+7.9%), from €512,641 to €553,371
- Taxes +€21,220
up €21,220 (+14.1%), from €150,743 to €171,963
- Financial income +€9,321
up €9,321 (+434%), from €2,145 to €11,466
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 | €756,795 | €1,011,044 | +€254,249 | +33.6% |
| Fixed assets | 21/28 | €57,901 | €57,879 | -€21 | 0.0% |
| Tangible fixed assets | 22/27 | €57,901 | €57,879 | -€21 | 0.0% |
| Furniture and vehicles | 24 | €57,901 | €57,879 | -€21 | 0.0% |
| Current assets | 29/58 | €698,894 | €953,165 | +€254,271 | +36.4% |
| Amounts receivable within one year | 40/41 | €44,850 | €66,557 | +€21,707 | +48.4% |
| Trade receivables | 40 | €44,850 | €51,324 | +€6,475 | +14.4% |
| Other amounts receivable | 41 | - | €15,232 | +€15,232 | |
| Current investments | 50/53 | €400,000 | €141,523 | -€258,477 | -64.6% |
| Cash at bank and in hand | 54/58 | €212,832 | €742,754 | +€529,922 | +249% |
| Deferred charges and accrued income | 490/1 | €41,213 | €2,332 | -€38,881 | -94.3% |
| Total equity and liabilities | 10/49 | €756,795 | €1,011,044 | +€254,249 | +33.6% |
| Equity | 10/15 | €523,998 | €897,470 | +€373,472 | +71.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €505,398 | €878,870 | +€373,472 | +73.9% |
| Distributable reserves | 133 | €505,398 | €878,870 | +€373,472 | +73.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,797 | €113,574 | -€119,222 | -51.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €231,252 | €113,574 | -€117,678 | -50.9% |
| Trade debts | 44 | €22,047 | €3,297 | -€18,750 | -85.0% |
| Suppliers | 440/4 | €22,047 | €3,297 | -€18,750 | -85.0% |
| Taxes, remuneration and social security | 45 | €119,205 | €110,278 | -€8,927 | -7.5% |
| Taxes | 450/3 | €119,205 | €110,278 | -€8,927 | -7.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €90,000 | €0 | -€90,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,545 | €0 | -€1,545 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,260 | €16,390 | +€3,130 | +23.6% |
| Other operating charges | 640/8 | €842 | €805 | -€38 | -4.5% |
| Gross operating margin | 9900 | €512,641 | €553,371 | +€40,730 | +7.9% |
| Operating profit (loss) | 9901 | €498,539 | €536,177 | +€37,638 | +7.5% |
| Financial income | 75/76B | €2,145 | €11,466 | +€9,321 | +434% |
| Recurring financial income | 75 | €2,145 | €11,466 | +€9,321 | +434% |
| Financial charges | 65/66B | €84 | €2,208 | +€2,124 | +2,517% |
| Recurring financial charges | 65 | €84 | €2,208 | +€2,124 | +2,517% |
| Profit (loss) for the period before taxes | 9903 | €500,600 | €545,435 | +€44,835 | +9.0% |
| Income taxes | 67/77 | €150,743 | €171,963 | +€21,220 | +14.1% |
| Profit (loss) for the period | 9904 | €349,857 | €373,472 | +€23,615 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €349,857 | €373,472 | +€23,615 | +6.7% |
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 18 October 2026 via checked.be.