ELONI: 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.
ELONI
Largest movements
- Cash -€9,399
down €9,399 (-20.5%), from €45,875 to €36,476
mainly Contributions, distributions and other (-€29,567) and Other debts (-€8,029)
- Tangible fixed assets -€1,485
down €1,485 (-23.8%), from €6,229 to €4,744
of which Furniture and vehicles: -€827
- Other debts -€8,029
down €8,029 (-33.5%), from €23,999 to €15,969
- Tax, wage and social debts -€1,610
down €1,610 (-6.1%), from €26,529 to €24,919
of which Taxes: -€4,002
- Other operating charges +€1,564
up €1,564 (+200.0%), from €782 to €2,347
- Taxes +€1,172
up €1,172 (+11.4%), from €10,239 to €11,411
- Gross operating margin +€773
up €773 (+1.5%), from €50,839 to €51,613
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.
Cash bridge derived
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 | €68,320 | €57,740 | -€10,581 | -15.5% |
| Fixed assets | 21/28 | €6,229 | €4,744 | -€1,485 | -23.8% |
| Tangible fixed assets | 22/27 | €6,229 | €4,744 | -€1,485 | -23.8% |
| Furniture and vehicles | 24 | €4,915 | €4,088 | -€827 | -16.8% |
| Other tangible fixed assets | 26 | €1,315 | €656 | -€658 | -50.1% |
| Current assets | 29/58 | €62,091 | €52,995 | -€9,096 | -14.6% |
| Amounts receivable within one year | 40/41 | €15,000 | €15,280 | +€280 | +1.9% |
| Trade receivables | 40 | €15,000 | €15,280 | +€280 | +1.9% |
| Cash at bank and in hand | 54/58 | €45,875 | €36,476 | -€9,399 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,216 | €1,239 | +€24 | +1.9% |
| Total equity and liabilities | 10/49 | €68,320 | €57,740 | -€10,581 | -15.5% |
| Equity | 10/15 | €15,806 | €15,806 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,806 | €12,806 | = | 0.0% |
| Distributable reserves | 133 | €12,806 | €12,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,514 | €41,933 | -€10,581 | -20.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,514 | €41,933 | -€10,581 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €443 | €0 | -€443 | -100.0% |
| Trade debts | 44 | €1,543 | €1,045 | -€498 | -32.3% |
| Suppliers | 440/4 | €1,543 | €1,045 | -€498 | -32.3% |
| Taxes, remuneration and social security | 45 | €26,529 | €24,919 | -€1,610 | -6.1% |
| Taxes | 450/3 | €26,529 | €22,527 | -€4,002 | -15.1% |
| Remuneration and social security | 454/9 | €0 | €2,392 | +€2,392 | |
| Other amounts payable | 47/48 | €23,999 | €15,969 | -€8,029 | -33.5% |
| Non-recurring operating income | 76A | - | €9,386 | +€9,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,076 | €2,771 | -€305 | -9.9% |
| Other operating charges | 640/8 | €782 | €2,347 | +€1,564 | +200.0% |
| Gross operating margin | 9900 | €50,839 | €51,613 | +€773 | +1.5% |
| Operating profit (loss) | 9901 | €46,981 | €46,494 | -€486 | -1.0% |
| Financial charges | 65/66B | €5,634 | €5,517 | -€117 | -2.1% |
| Recurring financial charges | 65 | €5,634 | €5,517 | -€117 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €41,346 | €40,978 | -€369 | -0.9% |
| Income taxes | 67/77 | €10,239 | €11,411 | +€1,172 | +11.4% |
| Profit (loss) for the period | 9904 | €31,107 | €29,567 | -€1,540 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,107 | €29,567 | -€1,540 | -5.0% |
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 12 October 2026 via checked.be.