ELNO 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.
ELNO CONSULTING
Largest movements
- Cash +€118,616
up €118,616 (+155%), from €76,568 to €195,185
mainly Other debts (+€143,385) and Net result for the year (+€112,138)
- Receivables within one year -€52,625
down €52,625 (-26.6%), from €197,625 to €145,000
of which Trade receivables: -€42,625
- Other debts +€143,385
up €143,385 (+92.9%), from €154,322 to €297,707
- Reserves -€72,534
down €72,534 (-20.2%), from €359,252 to €286,718
of which Distributable reserves: -€72,534
- Tax, wage and social debts -€7,480
down €7,480 (-20.8%), from €35,904 to €28,423
- Gross operating margin -€13,768
down €13,768 (-9.0%), from €153,746 to €139,978
- Financial income +€9,322
up €9,322 (+160%), from €5,844 to €15,166
- Financial charges +€5,028
up €5,028 (+120%), from €4,202 to €9,230
- Taxes -€2,303
down €2,303 (-6.7%), from €34,123 to €31,820
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 | €567,516 | €636,139 | +€68,624 | +12.1% |
| Fixed assets | 21/28 | €1,538 | €1,690 | +€152 | +9.9% |
| Tangible fixed assets | 22/27 | €1,538 | €1,690 | +€152 | +9.9% |
| Furniture and vehicles | 24 | €1,538 | €1,690 | +€152 | +9.9% |
| Current assets | 29/58 | €565,978 | €634,450 | +€68,472 | +12.1% |
| Amounts receivable within one year | 40/41 | €197,625 | €145,000 | -€52,625 | -26.6% |
| Trade receivables | 40 | €42,625 | - | -€42,625 | |
| Other amounts receivable | 41 | €155,000 | €145,000 | -€10,000 | -6.5% |
| Current investments | 50/53 | €275,000 | €279,000 | +€4,000 | +1.5% |
| Cash at bank and in hand | 54/58 | €76,568 | €195,185 | +€118,616 | +155% |
| Deferred charges and accrued income | 490/1 | €16,784 | €15,265 | -€1,519 | -9.0% |
| Total equity and liabilities | 10/49 | €567,516 | €636,139 | +€68,624 | +12.1% |
| Equity | 10/15 | €371,652 | €299,118 | -€72,534 | -19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €359,252 | €286,718 | -€72,534 | -20.2% |
| 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 | €357,392 | €284,858 | -€72,534 | -20.3% |
| Amounts payable | 17/49 | €195,864 | €337,022 | +€141,158 | +72.1% |
| Amounts payable within one year | 42/48 | €191,800 | €327,284 | +€135,484 | +70.6% |
| Trade debts | 44 | €1,575 | €1,153 | -€421 | -26.8% |
| Suppliers | 440/4 | €1,575 | €1,153 | -€421 | -26.8% |
| Taxes, remuneration and social security | 45 | €35,904 | €28,423 | -€7,480 | -20.8% |
| Taxes | 450/3 | €35,904 | €28,423 | -€7,480 | -20.8% |
| Other amounts payable | 47/48 | €154,322 | €297,707 | +€143,385 | +92.9% |
| Accrued charges and deferred income | 492/3 | €4,064 | €9,738 | +€5,674 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €666 | +€553 | +488% |
| Other operating charges | 640/8 | €1,059 | €1,290 | +€230 | +21.7% |
| Gross operating margin | 9900 | €153,746 | €139,978 | -€13,768 | -9.0% |
| Operating profit (loss) | 9901 | €152,573 | €138,023 | -€14,551 | -9.5% |
| Financial income | 75/76B | €5,844 | €15,166 | +€9,322 | +160% |
| Recurring financial income | 75 | €5,844 | €15,166 | +€9,322 | +160% |
| Financial charges | 65/66B | €4,202 | €9,230 | +€5,028 | +120% |
| Recurring financial charges | 65 | €4,202 | €9,230 | +€5,028 | +120% |
| Profit (loss) for the period before taxes | 9903 | €154,215 | €143,959 | -€10,256 | -6.7% |
| Income taxes | 67/77 | €34,123 | €31,820 | -€2,303 | -6.7% |
| Profit (loss) for the period | 9904 | €120,092 | €112,138 | -€7,954 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €120,092 | €112,138 | -€7,954 | -6.6% |
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 27 October 2026 via checked.be.