ELPATRANS: what changed
Two fiscal 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.
ELPATRANS
Largest movements
- Cash +€16,079
up €16,079 (+44.5%), from €36,106 to €52,185
mainly Net result for the year (+€13,728) and Other debts (+€2,468)
- Profit (loss) carried forward +€13,728
up €13,728 (+36.6%), from -€37,459 to -€23,732
- Other debts +€2,468
up €2,468 (+246.5%), from €1,001 to €3,468
- Trade debts -€650
no longer reported in 2025 (was €650)
- Gross operating margin +€17,861
up €17,861, from -€3,711 to €14,151
- Financial charges -€2,848
down €2,848 (-87.1%), from €3,271 to €423
- Other operating charges -€1,230
no longer reported in 2025 (was €1,230)
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 | €36,265 | €52,210 | +€15,945 | +44.0% |
| Current assets | 29/58 | €36,265 | €52,210 | +€15,945 | +44.0% |
| Amounts receivable within one year | 40/41 | €159 | €26 | -€134 | -84.0% |
| Other amounts receivable | 41 | €159 | €26 | -€134 | -84.0% |
| Cash at bank and in hand | 54/58 | €36,106 | €52,185 | +€16,079 | +44.5% |
| Total equity and liabilities | 10/49 | €36,265 | €52,210 | +€15,945 | +44.0% |
| Equity | 10/15 | €34,615 | €48,342 | +€13,728 | +39.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €53,482 | €53,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €51,623 | €51,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,459 | -€23,732 | +€13,728 | +36.6% |
| Amounts payable | 17/49 | €1,651 | €3,868 | +€2,217 | +134.3% |
| Amounts payable within one year | 42/48 | €1,651 | €3,468 | +€1,818 | +110.1% |
| Trade debts | 44 | €650 | - | -€650 | |
| Suppliers | 440/4 | €650 | - | -€650 | |
| Other amounts payable | 47/48 | €1,001 | €3,468 | +€2,468 | +246.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €1,230 | - | -€1,230 | |
| Gross operating margin | 9900 | -€3,711 | €14,151 | +€17,861 | |
| Operating profit (loss) | 9901 | -€4,941 | €14,151 | +€19,091 | |
| Financial charges | 65/66B | €3,271 | €423 | -€2,848 | -87.1% |
| Recurring financial charges | 65 | €3,271 | €423 | -€2,848 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,211 | €13,728 | +€21,939 | |
| Profit (loss) for the period | 9904 | -€8,211 | €13,728 | +€21,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,211 | €13,728 | +€21,939 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.