Elome 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.
Elome Consult
Largest movements
- Financial fixed assets +€457,000
new in 2025: €457,000
- Cash +€68,243
up €68,243 (+194%), from €35,247 to €103,490
mainly Debts after one year (+€332,351) and Net result for the year (+€56,740)
- Receivables within one year -€32,139
down €32,139 (-77.2%), from €41,628 to €9,489
of which Trade receivables: -€32,140
- Debts after one year +€332,351
new in 2025: €332,351
- Reserves +€55,074
up €55,074 (+114%), from €48,338 to €103,412
- Current portion of long-term debt +€53,070
new in 2025: €53,070
- Other debts +€37,990
up €37,990 (+1,092%), from €3,479 to €41,470
- Tax, wage and social debts +€19,293
up €19,293 (+78.1%), from €24,707 to €44,000
- Gross operating margin +€30,695
up €30,695 (+54.5%), from €56,318 to €87,013
- Financial charges +€9,222
up €9,222 (+766%), from €1,204 to €10,427
- Taxes +€3,203
up €3,203 (+26.5%), from €12,079 to €15,283
- Other operating charges +€2,052
up €2,052 (+347%), from €590 to €2,642
- Depreciation +€1,950
up €1,950 (+117%), from €1,665 to €3,615
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 | €88,212 | €596,089 | +€507,876 | +576% |
| Fixed assets | 21/28 | €9,030 | €470,304 | +€461,275 | +5,108% |
| Tangible fixed assets | 22/27 | €9,030 | €13,304 | +€4,275 | +47.3% |
| Plant, machinery and equipment | 23 | €4,052 | €3,538 | -€514 | -12.7% |
| Furniture and vehicles | 24 | €4,977 | €9,766 | +€4,789 | +96.2% |
| Financial fixed assets | 28 | - | €457,000 | +€457,000 | |
| Current assets | 29/58 | €79,182 | €125,784 | +€46,602 | +58.9% |
| Amounts receivable within one year | 40/41 | €41,628 | €9,489 | -€32,139 | -77.2% |
| Trade receivables | 40 | €41,628 | €9,488 | -€32,140 | -77.2% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Current investments | 50/53 | - | €4,918 | +€4,918 | |
| Cash at bank and in hand | 54/58 | €35,247 | €103,490 | +€68,243 | +194% |
| Deferred charges and accrued income | 490/1 | €2,307 | €7,887 | +€5,580 | +242% |
| Total equity and liabilities | 10/49 | €88,212 | €596,089 | +€507,876 | +576% |
| Equity | 10/15 | €52,338 | €107,412 | +€55,074 | +105% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €48,338 | €103,412 | +€55,074 | +114% |
| Distributable reserves | 133 | €48,338 | €103,412 | +€55,074 | +114% |
| Amounts payable | 17/49 | €35,874 | €488,677 | +€452,803 | +1,262% |
| Amounts payable after more than one year | 17 | - | €332,351 | +€332,351 | |
| Financial debts | 170/4 | - | €332,351 | +€332,351 | |
| Amounts payable within one year | 42/48 | €34,062 | €153,156 | +€119,095 | +350% |
| Current portion of amounts payable after more than one year | 42 | - | €53,070 | +€53,070 | |
| Trade debts | 44 | €5,875 | €14,616 | +€8,741 | +149% |
| Suppliers | 440/4 | €5,875 | €14,616 | +€8,741 | +149% |
| Taxes, remuneration and social security | 45 | €24,707 | €44,000 | +€19,293 | +78.1% |
| Taxes | 450/3 | €24,707 | €44,000 | +€19,293 | +78.1% |
| Other amounts payable | 47/48 | €3,479 | €41,470 | +€37,990 | +1,092% |
| Accrued charges and deferred income | 492/3 | €1,813 | €3,170 | +€1,357 | +74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,665 | €3,615 | +€1,950 | +117% |
| Other operating charges | 640/8 | €590 | €2,642 | +€2,052 | +347% |
| Gross operating margin | 9900 | €56,318 | €87,013 | +€30,695 | +54.5% |
| Operating profit (loss) | 9901 | €54,063 | €80,756 | +€26,693 | +49.4% |
| Financial income | 75/76B | €30 | €1,693 | +€1,663 | +5,608% |
| Recurring financial income | 75 | €30 | €1,693 | +€1,663 | +5,608% |
| Financial charges | 65/66B | €1,204 | €10,427 | +€9,222 | +766% |
| Recurring financial charges | 65 | €1,204 | €10,427 | +€9,222 | +766% |
| Profit (loss) for the period before taxes | 9903 | €52,889 | €72,022 | +€19,134 | +36.2% |
| Income taxes | 67/77 | €12,079 | €15,283 | +€3,203 | +26.5% |
| Profit (loss) for the period | 9904 | €40,809 | €56,740 | +€15,931 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,809 | €56,740 | +€15,931 | +39.0% |
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 21 October 2026 via checked.be.