ELPA: 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.
ELPA
Largest movements
- Cash +€10
new in 2025: €10
mainly Other debts (+€1,730)
- Other debts +€1,730
up €1,730 (+4.4%), from €39,120 to €40,850
- Profit (loss) carried forward -€1,346
down €1,346 (-2.1%), from -€64,445 to -€65,791
- Trade debts -€364
down €364 (-24.9%), from €1,465 to €1,101
- Short-term financial debts -€11
no longer reported in 2025 (was €11)
- Gross operating margin -€90
down €90 (-8.1%), from -€1,112 to -€1,201
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 | - | €10 | +€10 | |
| Current assets | 29/58 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | - | €10 | +€10 | |
| Equity | 10/15 | -€58,245 | -€59,591 | -€1,346 | -2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,445 | -€65,791 | -€1,346 | -2.1% |
| Amounts payable | 17/49 | €58,245 | €59,601 | +€1,356 | +2.3% |
| Amounts payable within one year | 42/48 | €58,245 | €59,601 | +€1,356 | +2.3% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €1,465 | €1,101 | -€364 | -24.9% |
| Suppliers | 440/4 | €1,465 | €1,101 | -€364 | -24.9% |
| Taxes, remuneration and social security | 45 | €17,650 | €17,650 | = | 0.0% |
| Remuneration and social security | 454/9 | €17,650 | €17,650 | = | 0.0% |
| Other amounts payable | 47/48 | €39,120 | €40,850 | +€1,730 | +4.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€1,112 | -€1,201 | -€90 | -8.1% |
| Operating profit (loss) | 9901 | -€1,230 | -€1,321 | -€92 | -7.4% |
| Financial charges | 65/66B | €31 | €25 | -€7 | -21.6% |
| Recurring financial charges | 65 | €31 | €25 | -€7 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,261 | -€1,346 | -€85 | -6.7% |
| Profit (loss) for the period | 9904 | -€1,261 | -€1,346 | -€85 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,261 | -€1,346 | -€85 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.