ELN 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.
ELN Consulting
Largest movements
- Cash -€52,570
down €52,570 (-18.5%), from €284,487 to €231,916
mainly Net result for the year (-€53,297) and Trade debts (-€5,488)
- Receivables within one year -€8,432
down €8,432 (-23.8%), from €35,419 to €26,987
of which Trade receivables: -€8,247
- Profit (loss) carried forward -€53,297
down €53,297 (-27.3%), from €195,191 to €141,894
- Trade debts -€5,488
down €5,488 (-68.6%), from €7,999 to €2,511
- Gross operating margin +€24,708
up €24,708 (+32.0%), from -€77,167 to -€52,458
- Financial income -€5,331
down €5,331 (-100.0%), from €5,331 to €0
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 | €525,983 | €464,789 | -€61,194 | -11.6% |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €325,983 | €264,789 | -€61,194 | -18.8% |
| Amounts receivable within one year | 40/41 | €35,419 | €26,987 | -€8,432 | -23.8% |
| Trade receivables | 40 | €9,206 | €959 | -€8,247 | -89.6% |
| Other amounts receivable | 41 | €26,213 | €26,028 | -€185 | -0.7% |
| Cash at bank and in hand | 54/58 | €284,487 | €231,916 | -€52,570 | -18.5% |
| Deferred charges and accrued income | 490/1 | €6,077 | €5,886 | -€191 | -3.2% |
| Total equity and liabilities | 10/49 | €525,983 | €464,789 | -€61,194 | -11.6% |
| Equity | 10/15 | €513,966 | €460,670 | -€53,297 | -10.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €300,226 | €300,226 | = | 0.0% |
| 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 | €298,366 | €298,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,191 | €141,894 | -€53,297 | -27.3% |
| Amounts payable | 17/49 | €12,016 | €4,119 | -€7,897 | -65.7% |
| Amounts payable within one year | 42/48 | €12,016 | €4,119 | -€7,897 | -65.7% |
| Trade debts | 44 | €7,999 | €2,511 | -€5,488 | -68.6% |
| Suppliers | 440/4 | €7,999 | €2,511 | -€5,488 | -68.6% |
| Taxes, remuneration and social security | 45 | €4,017 | €1,608 | -€2,409 | -60.0% |
| Taxes | 450/3 | €4,017 | €1,608 | -€2,409 | -60.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €32 | +€32 | |
| Gross operating margin | 9900 | -€77,167 | -€52,458 | +€24,708 | +32.0% |
| Operating profit (loss) | 9901 | -€77,554 | -€52,891 | +€24,663 | +31.8% |
| Financial income | 75/76B | €5,331 | €0 | -€5,331 | -100.0% |
| Recurring financial income | 75 | €5,331 | €0 | -€5,331 | -100.0% |
| Financial charges | 65/66B | €130 | €131 | +€1 | +0.9% |
| Recurring financial charges | 65 | €130 | €131 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€72,353 | -€53,022 | +€19,331 | +26.7% |
| Income taxes | 67/77 | €300 | €275 | -€25 | -8.4% |
| Profit (loss) for the period | 9904 | -€72,653 | -€53,297 | +€19,357 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,653 | -€53,297 | +€19,357 | +26.6% |
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 18 October 2026 via checked.be.