ELNE CONSULT: 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.
ELNE CONSULT
Largest movements
- Receivables within one year +€32,014
up €32,014 (+75.2%), from €42,556 to €74,570
of which Trade receivables: +€24,266
- Cash +€2,944
up €2,944 (+1.8%), from €167,222 to €170,166
mainly Net result for the year (+€136,943) and Other debts (+€49,680)
- Other debts +€49,680
up €49,680 (+117%), from €42,521 to €92,201
- Profit (loss) carried forward -€19,407
down €19,407 (-12.4%), from €156,350 to €136,943
- Tax, wage and social debts +€6,676
up €6,676 (+816%), from €819 to €7,494
- Gross operating margin -€63,267
down €63,267 (-24.9%), from €254,209 to €190,941
- Taxes -€7,634
down €7,634 (-13.4%), from €56,908 to €49,274
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 | €220,881 | €257,769 | +€36,887 | +16.7% |
| Fixed assets | 21/28 | €10,850 | €12,767 | +€1,917 | +17.7% |
| Tangible fixed assets | 22/27 | €10,850 | €12,767 | +€1,917 | +17.7% |
| Other tangible fixed assets | 26 | €10,850 | €12,767 | +€1,917 | +17.7% |
| Current assets | 29/58 | €210,031 | €245,002 | +€34,971 | +16.7% |
| Amounts receivable within one year | 40/41 | €42,556 | €74,570 | +€32,014 | +75.2% |
| Trade receivables | 40 | €28,672 | €52,938 | +€24,266 | +84.6% |
| Other amounts receivable | 41 | €13,884 | €21,632 | +€7,748 | +55.8% |
| Cash at bank and in hand | 54/58 | €167,222 | €170,166 | +€2,944 | +1.8% |
| Deferred charges and accrued income | 490/1 | €253 | €266 | +€13 | +5.0% |
| Total equity and liabilities | 10/49 | €220,881 | €257,769 | +€36,887 | +16.7% |
| Equity | 10/15 | €176,810 | €157,403 | -€19,407 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €156,350 | €136,943 | -€19,407 | -12.4% |
| Amounts payable | 17/49 | €44,071 | €100,366 | +€56,295 | +128% |
| Amounts payable within one year | 42/48 | €44,006 | €100,299 | +€56,293 | +128% |
| Trade debts | 44 | €666 | €604 | -€62 | -9.3% |
| Suppliers | 440/4 | €666 | €604 | -€62 | -9.3% |
| Taxes, remuneration and social security | 45 | €819 | €7,494 | +€6,676 | +816% |
| Taxes | 450/3 | €819 | €7,494 | +€6,676 | +816% |
| Other amounts payable | 47/48 | €42,521 | €92,201 | +€49,680 | +117% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €1,152 | +€1,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €2,359 | +€647 | +37.8% |
| Other operating charges | 640/8 | €1,995 | €2,169 | +€174 | +8.7% |
| Gross operating margin | 9900 | €254,209 | €190,941 | -€63,267 | -24.9% |
| Operating profit (loss) | 9901 | €250,502 | €186,414 | -€64,088 | -25.6% |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €213 | €322 | +€110 | +51.5% |
| Recurring financial charges | 65 | €213 | €322 | +€110 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €250,289 | €186,217 | -€64,072 | -25.6% |
| Income taxes | 67/77 | €56,908 | €49,274 | -€7,634 | -13.4% |
| Profit (loss) for the period | 9904 | €193,380 | €136,943 | -€56,438 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €193,380 | €136,943 | -€56,438 | -29.2% |
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 30 October 2026 via checked.be.