ELOHIM LANGUAGE SERVICES: what changed
What changed
ELOHIM LANGUAGE SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€27,769
2024 · €81,780-€54,012
Equity
€484,656
2024 · €456,887+€27,769
Cash
€1.6m
2024 · €1.6m+€27,027
Balance sheet total
€1.6m
2024 · €1.6m+€7,589
Largest movements
Assets
- Cash +€27,027
up €27,027 (+1.7%), from €1.6m to €1.6m
mainly Net result for the year (+€27,769) and Receivables within one year (+€18,567)
- Receivables within one year -€18,567
down €18,567 (-32.7%), from €56,722 to €38,155
of which Trade receivables: -€18,835
Equity and liabilities
- Accrued charges and deferred income -€37,063
down €37,063 (-4.9%), from €758,843 to €721,780
- Reserves +€27,769
up €27,769 (+7.4%), from €374,405 to €402,173
- Other debts +€16,956
up €16,956 (+4.9%), from €342,719 to €359,674
Income statement
- Gross operating margin -€70,746
down €70,746 (-30.9%), from €228,634 to €157,888
- Taxes -€26,322
down €26,322 (-61.6%), from €42,758 to €16,436
- Financial charges +€10,959
up €10,959 (+79.2%), from €13,843 to €24,803
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€81,780
Gross operating margin
-€70,746
Staff costs
+€1,533
Depreciation
-€263
Other operating charges
-€131
Other operating items
+€212
Financial income
+€21
Financial charges
-€10,959
Taxes
+€26,322
Result 2025
€27,769
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€28,916
Investment
-€1,890
Financing
€0
Cash 2024
€1.6m
From operations (derived)
+€28,916
Net result for the year
+€27,769
Depreciation
+€1,420
Receivables within one year
+€18,567
Deferred charges and accrued income
+€1,341
Trade debts
-€4,175
Tax, wage and social debts
+€4,102
Other debts
+€16,956
Accrued charges and deferred income
-€37,063
Investment (derived)
-€1,890
Investment in fixed assets (net)
-€1,890
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,638,169 | €1,645,758 | +€7,589 | +0.5% |
| Fixed assets | 21/28 | €4,200 | €4,669 | +€470 | +11.2% |
| Tangible fixed assets | 22/27 | €4,200 | €3,919 | -€280 | -6.7% |
| Plant, machinery and equipment | 23 | €4,200 | €3,919 | -€280 | -6.7% |
| Financial fixed assets | 28 | €0 | €750 | +€750 | |
| Current assets | 29/58 | €1,633,969 | €1,641,089 | +€7,119 | +0.4% |
| Amounts receivable within one year | 40/41 | €56,722 | €38,155 | -€18,567 | -32.7% |
| Trade receivables | 40 | €56,621 | €37,786 | -€18,835 | -33.3% |
| Other amounts receivable | 41 | €101 | €369 | +€269 | +267% |
| Cash at bank and in hand | 54/58 | €1,572,078 | €1,599,105 | +€27,027 | +1.7% |
| Deferred charges and accrued income | 490/1 | €5,170 | €3,829 | -€1,341 | -25.9% |
| Total equity and liabilities | 10/49 | €1,638,169 | €1,645,758 | +€7,589 | +0.5% |
| Equity | 10/15 | €456,887 | €484,656 | +€27,769 | +6.1% |
| Contributions | 10/11 | €18,104 | €18,104 | = | 0.0% |
| Reserves | 13 | €374,405 | €402,173 | +€27,769 | +7.4% |
| Distributable reserves | 133 | €374,405 | €402,173 | +€27,769 | +7.4% |
| Profit (loss) carried forward | 14 | €64,378 | €64,378 | = | 0.0% |
| Amounts payable | 17/49 | €1,181,282 | €1,161,102 | -€20,180 | -1.7% |
| Amounts payable within one year | 42/48 | €422,439 | €439,322 | +€16,883 | +4.0% |
| Trade debts | 44 | €45,108 | €40,933 | -€4,175 | -9.3% |
| Suppliers | 440/4 | €45,108 | €40,933 | -€4,175 | -9.3% |
| Taxes, remuneration and social security | 45 | €34,613 | €38,715 | +€4,102 | +11.9% |
| Taxes | 450/3 | €22,327 | €26,732 | +€4,405 | +19.7% |
| Remuneration and social security | 454/9 | €12,286 | €11,983 | -€303 | -2.5% |
| Other amounts payable | 47/48 | €342,719 | €359,674 | +€16,956 | +4.9% |
| Accrued charges and deferred income | 492/3 | €758,843 | €721,780 | -€37,063 | -4.9% |
| Remuneration, social security and pensions | 62 | €87,667 | €86,134 | -€1,533 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €1,420 | +€263 | +22.7% |
| Other operating charges | 640/8 | €1,221 | €1,351 | +€131 | +10.7% |
| Non-recurring operating charges | 66A | €212 | €0 | -€212 | -100% |
| Gross operating margin | 9900 | €228,634 | €157,888 | -€70,746 | -30.9% |
| Operating profit (loss) | 9901 | €138,378 | €68,983 | -€69,395 | -50.1% |
| Financial income | 75/76B | €5 | €25 | +€21 | +458% |
| Recurring financial income | 75 | €5 | €25 | +€21 | +458% |
| Financial charges | 65/66B | €13,843 | €24,803 | +€10,959 | +79.2% |
| Recurring financial charges | 65 | €13,843 | €24,803 | +€10,959 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €124,539 | €44,205 | -€80,334 | -64.5% |
| Income taxes | 67/77 | €42,758 | €16,436 | -€26,322 | -61.6% |
| Profit (loss) for the period | 9904 | €81,780 | €27,769 | -€54,012 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,780 | €27,769 | -€54,012 | -66.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.