ELP Traduction: 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.
ELP Traduction
Largest movements
- Receivables within one year -€14,661
down €14,661 (-38.6%), from €37,939 to €23,278
of which Other amounts receivable: -€12,005
- Tangible fixed assets -€2,639
down €2,639 (-30.1%), from €8,780 to €6,141
- Profit (loss) carried forward -€14,207
down €14,207, from €8,234 to -€5,973
- Tax, wage and social debts -€8,791
down €8,791 (-62.4%), from €14,095 to €5,304
of which Taxes: -€8,791
- Short-term financial debts +€5,262
up €5,262 (+68.6%), from €7,675 to €12,936
- Accrued charges and deferred income +€4,254
up €4,254 (+1,246%), from €341 to €4,595
- Trade debts -€4,157
down €4,157 (-65.1%), from €6,381 to €2,224
- Gross operating margin -€12,414
down €12,414, from €4,379 to -€8,035
- Financial income -€6,643
down €6,643 (-82.7%), from €8,030 to €1,387
of which Non-recurring financial income: -€6,455
- Taxes -€1,707
down €1,707 (-82.4%), from €2,073 to €366
- Depreciation +€1,155
up €1,155 (+77.8%), from €1,485 to €2,639
- Financial charges +€292
up €292 (+8.6%), from €3,380 to €3,672
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 | €56,112 | €38,473 | -€17,639 | -31.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,855 | €6,216 | -€2,639 | -29.8% |
| Tangible fixed assets | 22/27 | €8,780 | €6,141 | -€2,639 | -30.1% |
| Furniture and vehicles | 24 | €8,780 | €6,141 | -€2,639 | -30.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €47,257 | €32,257 | -€15,000 | -31.7% |
| Amounts receivable within one year | 40/41 | €37,939 | €23,278 | -€14,661 | -38.6% |
| Trade receivables | 40 | €6,192 | €3,535 | -€2,656 | -42.9% |
| Other amounts receivable | 41 | €31,748 | €19,743 | -€12,005 | -37.8% |
| Cash at bank and in hand | 54/58 | €9 | €0 | -€9 | -100% |
| Deferred charges and accrued income | 490/1 | €9,309 | €8,979 | -€330 | -3.5% |
| Total equity and liabilities | 10/49 | €56,112 | €38,473 | -€17,639 | -31.4% |
| Equity | 10/15 | €27,620 | €13,413 | -€14,207 | -51.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €786 | €786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €786 | €786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,234 | -€5,973 | -€14,207 | |
| Amounts payable | 17/49 | €28,492 | €25,060 | -€3,433 | -12.0% |
| Amounts payable within one year | 42/48 | €28,151 | €20,465 | -€7,686 | -27.3% |
| Financial debts | 43 | €7,675 | €12,936 | +€5,262 | +68.6% |
| Credit institutions | 430/8 | €7,675 | €12,936 | +€5,262 | +68.6% |
| Trade debts | 44 | €6,381 | €2,224 | -€4,157 | -65.1% |
| Suppliers | 440/4 | €6,381 | €2,224 | -€4,157 | -65.1% |
| Taxes, remuneration and social security | 45 | €14,095 | €5,304 | -€8,791 | -62.4% |
| Taxes | 450/3 | €14,095 | €5,304 | -€8,791 | -62.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €341 | €4,595 | +€4,254 | +1,246% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €2,639 | +€1,155 | +77.8% |
| Other operating charges | 640/8 | €784 | €881 | +€97 | +12.3% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €4,379 | -€8,035 | -€12,414 | |
| Operating profit (loss) | 9901 | €1,860 | -€11,555 | -€13,416 | |
| Financial income | 75/76B | €8,030 | €1,387 | -€6,643 | -82.7% |
| Recurring financial income | 75 | €1,575 | €1,387 | -€188 | -11.9% |
| Non-recurring financial income | 76B | €6,455 | - | -€6,455 | |
| Financial charges | 65/66B | €3,380 | €3,672 | +€292 | +8.6% |
| Recurring financial charges | 65 | €3,380 | €3,672 | +€292 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €6,510 | -€13,841 | -€20,351 | |
| Income taxes | 67/77 | €2,073 | €366 | -€1,707 | -82.4% |
| Profit (loss) for the period | 9904 | €4,437 | -€14,207 | -€18,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,437 | -€14,207 | -€18,644 |
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 15 October 2026 via checked.be.