EloSanté: 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.
EloSanté
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Intangible fixed assets -€10,000
down €10,000 (-12.5%), from €79,987 to €69,987
- Tangible fixed assets -€7,290
down €7,290 (-45.8%), from €15,901 to €8,611
of which Furniture and vehicles: -€5,532
- Deferred charges and accrued income +€5,174
up €5,174 (+98.2%), from €5,270 to €10,444
- Receivables within one year -€2,280
down €2,280 (-76.0%), from €3,000 to €720
of which Other amounts receivable: -€3,000
- Reserves +€28,077
up €28,077 (+41.0%), from €68,480 to €96,556
- Debts after one year -€6,454
down €6,454 (-27.1%), from €23,805 to €17,351
- Tax, wage and social debts -€5,392
down €5,392 (-63.2%), from €8,530 to €3,137
of which Taxes: -€4,680
- Other debts -€1,934
down €1,934 (-49.7%), from €3,891 to €1,957
- Gross operating margin +€6,866
up €6,866 (+13.2%), from €51,897 to €58,763
- Taxes +€1,320
up €1,320 (+17.5%), from €7,536 to €8,855
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 | €113,914 | €128,590 | +€14,676 | +12.9% |
| Fixed assets | 21/28 | €95,889 | €78,599 | -€17,290 | -18.0% |
| Intangible fixed assets | 21 | €79,987 | €69,987 | -€10,000 | -12.5% |
| Tangible fixed assets | 22/27 | €15,901 | €8,611 | -€7,290 | -45.8% |
| Plant, machinery and equipment | 23 | €4,568 | €3,130 | -€1,438 | -31.5% |
| Furniture and vehicles | 24 | €10,024 | €4,493 | -€5,532 | -55.2% |
| Other tangible fixed assets | 26 | €1,309 | €989 | -€320 | -24.5% |
| Current assets | 29/58 | €18,026 | €49,992 | +€31,966 | +177% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €3,000 | €720 | -€2,280 | -76.0% |
| Trade receivables | 40 | - | €720 | +€720 | |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €9,756 | €8,828 | -€928 | -9.5% |
| Deferred charges and accrued income | 490/1 | €5,270 | €10,444 | +€5,174 | +98.2% |
| Total equity and liabilities | 10/49 | €113,914 | €128,590 | +€14,676 | +12.9% |
| Equity | 10/15 | €71,480 | €99,556 | +€28,077 | +39.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,480 | €96,556 | +€28,077 | +41.0% |
| Distributable reserves | 133 | €68,480 | €96,556 | +€28,077 | +41.0% |
| Amounts payable | 17/49 | €42,434 | €29,034 | -€13,400 | -31.6% |
| Amounts payable after more than one year | 17 | €23,805 | €17,351 | -€6,454 | -27.1% |
| Financial debts | 170/4 | €23,805 | €17,351 | -€6,454 | -27.1% |
| Amounts payable within one year | 42/48 | €18,629 | €11,683 | -€6,946 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €6,193 | €6,454 | +€261 | +4.2% |
| Trade debts | 44 | €16 | €135 | +€119 | +764% |
| Suppliers | 440/4 | €16 | €135 | +€119 | +764% |
| Taxes, remuneration and social security | 45 | €8,530 | €3,137 | -€5,392 | -63.2% |
| Taxes | 450/3 | €7,536 | €2,855 | -€4,680 | -62.1% |
| Remuneration and social security | 454/9 | €994 | €282 | -€712 | -71.6% |
| Other amounts payable | 47/48 | €3,891 | €1,957 | -€1,934 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,964 | €19,187 | +€223 | +1.2% |
| Other operating charges | 640/8 | €563 | €582 | +€19 | +3.3% |
| Gross operating margin | 9900 | €51,897 | €58,763 | +€6,866 | +13.2% |
| Operating profit (loss) | 9901 | €32,370 | €38,994 | +€6,624 | +20.5% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €947 | €1,281 | +€334 | +35.3% |
| Recurring financial charges | 65 | €947 | €1,281 | +€334 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €31,424 | €37,791 | +€6,367 | +20.3% |
| Income taxes | 67/77 | €7,536 | €8,855 | +€1,320 | +17.5% |
| Profit (loss) for the period | 9904 | €23,888 | €28,936 | +€5,048 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,888 | €28,936 | +€5,048 | +21.1% |
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 14 October 2026 via checked.be.