ELMS 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.
ELMS CONSULTING
Largest movements
- Tangible fixed assets -€37,323
down €37,323 (-42.0%), from €88,879 to €51,556
of which Furniture and vehicles: -€30,611
- Cash +€15,131
up €15,131 (+155%), from €9,787 to €24,918
mainly Depreciation (+€24,686) and Investment in fixed assets (net) (+€12,637)
- Receivables within one year +€5,676
up €5,676 (+17.6%), from €32,293 to €37,969
of which Trade receivables: +€6,048
- Deferred charges and accrued income -€3,005
no longer reported in 2025 (was €3,005)
- Profit (loss) carried forward -€21,490
down €21,490 (-12.7%), from -€169,725 to -€191,216
- Trade debts +€5,865
up €5,865 (+4,888%), from €120 to €5,985
- Other debts -€4,791
down €4,791 (-2.3%), from €203,948 to €199,157
- Depreciation -€40,498
down €40,498 (-62.1%), from €65,183 to €24,686
- Gross operating margin +€21,682
up €21,682, from -€606 to €21,076
- Write-downs +€9,082
new in 2025: €9,082
- Other operating charges +€1,152
up €1,152 (+102%), from €1,130 to €2,282
- Financial income +€383
up €383 (+81,398%), from €0 to €383
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 | €133,964 | €114,443 | -€19,521 | -14.6% |
| Fixed assets | 21/28 | €88,879 | €51,556 | -€37,323 | -42.0% |
| Tangible fixed assets | 22/27 | €88,879 | €51,556 | -€37,323 | -42.0% |
| Plant, machinery and equipment | 23 | €6,475 | €5,327 | -€1,148 | -17.7% |
| Furniture and vehicles | 24 | €60,886 | €30,275 | -€30,611 | -50.3% |
| Other tangible fixed assets | 26 | €21,518 | €15,954 | -€5,564 | -25.9% |
| Current assets | 29/58 | €45,085 | €62,887 | +€17,802 | +39.5% |
| Amounts receivable within one year | 40/41 | €32,293 | €37,969 | +€5,676 | +17.6% |
| Trade receivables | 40 | €27,114 | €33,162 | +€6,048 | +22.3% |
| Other amounts receivable | 41 | €5,179 | €4,807 | -€372 | -7.2% |
| Cash at bank and in hand | 54/58 | €9,787 | €24,918 | +€15,131 | +155% |
| Deferred charges and accrued income | 490/1 | €3,005 | - | -€3,005 | |
| Total equity and liabilities | 10/49 | €133,964 | €114,443 | -€19,521 | -14.6% |
| Equity | 10/15 | -€70,506 | -€91,996 | -€21,490 | -30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,819 | €86,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350 | €350 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,005 | €18,005 | = | 0.0% |
| Distributable reserves | 133 | €68,464 | €68,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,725 | -€191,216 | -€21,490 | -12.7% |
| Amounts payable | 17/49 | €204,470 | €206,439 | +€1,969 | +1.0% |
| Amounts payable within one year | 42/48 | €204,470 | €206,439 | +€1,969 | +1.0% |
| Trade debts | 44 | €120 | €5,985 | +€5,865 | +4,888% |
| Suppliers | 440/4 | €120 | €5,985 | +€5,865 | +4,888% |
| Taxes, remuneration and social security | 45 | €401 | €1,297 | +€896 | +223% |
| Taxes | 450/3 | €401 | €1,297 | +€896 | +223% |
| Other amounts payable | 47/48 | €203,948 | €199,157 | -€4,791 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,183 | €24,686 | -€40,498 | -62.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,082 | +€9,082 | |
| Other operating charges | 640/8 | €1,130 | €2,282 | +€1,152 | +102% |
| Non-recurring operating charges | 66A | - | €6,737 | +€6,737 | |
| Gross operating margin | 9900 | -€606 | €21,076 | +€21,682 | |
| Operating profit (loss) | 9901 | -€66,919 | -€21,711 | +€45,209 | +67.6% |
| Financial income | 75/76B | €0 | €383 | +€383 | +81,398% |
| Recurring financial income | 75 | €0 | €383 | +€383 | +81,398% |
| Financial charges | 65/66B | €294 | €163 | -€131 | -44.6% |
| Recurring financial charges | 65 | €294 | €163 | -€131 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€67,213 | -€21,490 | +€45,723 | +68.0% |
| Profit (loss) for the period | 9904 | -€67,213 | -€21,490 | +€45,723 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,213 | -€21,490 | +€45,723 | +68.0% |
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 19 October 2026 via checked.be.