ELONOOR: 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.
ELONOOR
Largest movements
- Tangible fixed assets -€11,945
down €11,945 (-15.3%), from €77,964 to €66,019
of which Land and buildings: -€10,935
- Receivables within one year +€9,420
up €9,420 (+68.0%), from €13,860 to €23,281
of which Trade receivables: +€9,582
- Cash -€6,007
down €6,007 (-90.7%), from €6,623 to €616
mainly Debts after one year (-€11,428) and Receivables within one year (-€9,420)
- Debts after one year -€11,428
down €11,428 (-20.5%), from €55,773 to €44,344
- Other debts +€9,723
up €9,723 (+4.4%), from €218,495 to €228,218
- Profit (loss) carried forward -€9,233
down €9,233 (-4.3%), from -€215,350 to -€224,583
- Trade debts +€2,378
up €2,378 (+79.7%), from €2,982 to €5,360
- Gross operating margin +€1,653
up €1,653 (+32.6%), from €5,072 to €6,725
- Financial charges -€516
down €516 (-14.3%), from €3,603 to €3,088
- Depreciation -€315
down €315 (-2.6%), from €12,260 to €11,945
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 | €101,105 | €92,374 | -€8,730 | -8.6% |
| Fixed assets | 21/28 | €77,964 | €66,019 | -€11,945 | -15.3% |
| Tangible fixed assets | 22/27 | €77,964 | €66,019 | -€11,945 | -15.3% |
| Land and buildings | 22 | €73,715 | €62,780 | -€10,935 | -14.8% |
| Furniture and vehicles | 24 | €4,250 | €3,239 | -€1,011 | -23.8% |
| Current assets | 29/58 | €23,140 | €26,355 | +€3,215 | +13.9% |
| Amounts receivable within one year | 40/41 | €13,860 | €23,281 | +€9,420 | +68.0% |
| Trade receivables | 40 | €13,580 | €23,161 | +€9,582 | +70.6% |
| Other amounts receivable | 41 | €281 | €119 | -€161 | -57.5% |
| Current investments | 50/53 | €33 | €34 | +€0 | +0.5% |
| Cash at bank and in hand | 54/58 | €6,623 | €616 | -€6,007 | -90.7% |
| Deferred charges and accrued income | 490/1 | €2,623 | €2,425 | -€198 | -7.6% |
| Total equity and liabilities | 10/49 | €101,105 | €92,374 | -€8,730 | -8.6% |
| Equity | 10/15 | -€190,350 | -€199,583 | -€9,233 | -4.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215,350 | -€224,583 | -€9,233 | -4.3% |
| Amounts payable | 17/49 | €291,455 | €291,957 | +€502 | +0.2% |
| Amounts payable after more than one year | 17 | €55,773 | €44,344 | -€11,428 | -20.5% |
| Financial debts | 170/4 | €55,773 | €44,344 | -€11,428 | -20.5% |
| Amounts payable within one year | 42/48 | €235,682 | €247,603 | +€11,921 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €10,921 | €11,428 | +€508 | +4.6% |
| Trade debts | 44 | €2,982 | €5,360 | +€2,378 | +79.7% |
| Suppliers | 440/4 | €2,982 | €5,360 | +€2,378 | +79.7% |
| Taxes, remuneration and social security | 45 | €3,284 | €2,596 | -€688 | -20.9% |
| Taxes | 450/3 | €3,284 | €2,596 | -€688 | -20.9% |
| Other amounts payable | 47/48 | €218,495 | €228,218 | +€9,723 | +4.4% |
| Accrued charges and deferred income | 492/3 | €0 | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,260 | €11,945 | -€315 | -2.6% |
| Other operating charges | 640/8 | €859 | €830 | -€30 | -3.4% |
| Gross operating margin | 9900 | €5,072 | €6,725 | +€1,653 | +32.6% |
| Operating profit (loss) | 9901 | -€8,047 | -€6,050 | +€1,997 | +24.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -4.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -4.0% |
| Financial charges | 65/66B | €3,603 | €3,088 | -€516 | -14.3% |
| Recurring financial charges | 65 | €3,603 | €3,088 | -€516 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,650 | -€9,137 | +€2,513 | +21.6% |
| Income taxes | 67/77 | €89 | €95 | +€7 | +7.7% |
| Profit (loss) for the period | 9904 | -€11,739 | -€9,233 | +€2,506 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,739 | -€9,233 | +€2,506 | +21.3% |
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 20 October 2026 via checked.be.