Elprova: 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.
Elprova
Largest movements
- Financial fixed assets -€56,400
down €56,400 (-14.1%), from €400,000 to €343,600
- Tangible fixed assets -€13,546
down €13,546 (-32.2%), from €42,135 to €28,588
of which Furniture and vehicles: -€12,161
- Other debts -€55,739
down €55,739 (-44.1%), from €126,480 to €70,741
- Reserves +€33,019
up €33,019 (+17.8%), from €185,894 to €218,913
of which Distributable reserves: +€33,334
- Tax, wage and social debts -€29,723
down €29,723 (-68.0%), from €43,738 to €14,015
of which Taxes: -€18,629
- Current portion of long-term debt -€15,636
down €15,636 (-67.1%), from €23,288 to €7,651
- Debts after one year -€8,739
down €8,739 (-36.6%), from €23,904 to €15,165
- Gross operating margin -€70,202
down €70,202 (-25.6%), from €274,325 to €204,123
- Taxes -€23,620
down €23,620 (-58.8%), from €40,147 to €16,527
- Other operating charges -€9,578
down €9,578 (-95.0%), from €10,086 to €508
- Financial charges +€5,616
up €5,616 (+198.3%), from €2,833 to €8,448
- Staff costs +€4,558
up €4,558 (+3.6%), from €127,524 to €132,082
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 | €468,750 | €397,454 | -€71,296 | -15.2% |
| Fixed assets | 21/28 | €442,135 | €372,188 | -€69,946 | -15.8% |
| Tangible fixed assets | 22/27 | €42,135 | €28,588 | -€13,546 | -32.2% |
| Plant, machinery and equipment | 23 | €1,986 | €601 | -€1,385 | -69.8% |
| Furniture and vehicles | 24 | €40,149 | €27,988 | -€12,161 | -30.3% |
| Financial fixed assets | 28 | €400,000 | €343,600 | -€56,400 | -14.1% |
| Current assets | 29/58 | €26,615 | €25,266 | -€1,349 | -5.1% |
| Stocks and contracts in progress | 3 | €1,500 | €0 | -€1,500 | -100.0% |
| Stocks | 30/36 | €1,500 | €0 | -€1,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €17,645 | €18,670 | +€1,025 | +5.8% |
| Trade receivables | 40 | €17,645 | €10,197 | -€7,448 | -42.2% |
| Other amounts receivable | 41 | - | €8,473 | +€8,473 | |
| Cash at bank and in hand | 54/58 | €7,027 | €6,122 | -€905 | -12.9% |
| Deferred charges and accrued income | 490/1 | €443 | €474 | +€31 | +7.0% |
| Total equity and liabilities | 10/49 | €468,750 | €397,454 | -€71,296 | -15.2% |
| Equity | 10/15 | €235,894 | €268,913 | +€33,019 | +14.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €185,894 | €218,913 | +€33,019 | +17.8% |
| Non-distributable reserves | 130/1 | €315 | - | -€315 | |
| Reserves not available under the articles | 1311 | €315 | - | -€315 | |
| Distributable reserves | 133 | €185,579 | €218,913 | +€33,334 | +18.0% |
| Amounts payable | 17/49 | €232,856 | €128,541 | -€104,315 | -44.8% |
| Amounts payable after more than one year | 17 | €23,904 | €15,165 | -€8,739 | -36.6% |
| Financial debts | 170/4 | €23,904 | €15,165 | -€8,739 | -36.6% |
| Amounts payable within one year | 42/48 | €208,759 | €113,376 | -€95,384 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €23,288 | €7,651 | -€15,636 | -67.1% |
| Trade debts | 44 | €15,254 | €20,968 | +€5,714 | +37.5% |
| Suppliers | 440/4 | €15,254 | €20,968 | +€5,714 | +37.5% |
| Taxes, remuneration and social security | 45 | €43,738 | €14,015 | -€29,723 | -68.0% |
| Taxes | 450/3 | €26,461 | €7,831 | -€18,629 | -70.4% |
| Remuneration and social security | 454/9 | €17,277 | €6,184 | -€11,093 | -64.2% |
| Other amounts payable | 47/48 | €126,480 | €70,741 | -€55,739 | -44.1% |
| Accrued charges and deferred income | 492/3 | €192 | €0 | -€192 | -100.0% |
| Remuneration, social security and pensions | 62 | €127,524 | €132,082 | +€4,558 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,786 | €13,546 | -€240 | -1.7% |
| Other operating charges | 640/8 | €10,086 | €508 | -€9,578 | -95.0% |
| Gross operating margin | 9900 | €274,325 | €204,123 | -€70,202 | -25.6% |
| Operating profit (loss) | 9901 | €122,929 | €57,987 | -€64,943 | -52.8% |
| Financial income | 75/76B | €130 | €7 | -€123 | -94.3% |
| Recurring financial income | 75 | €130 | €7 | -€123 | -94.3% |
| Financial charges | 65/66B | €2,833 | €8,448 | +€5,616 | +198.3% |
| Recurring financial charges | 65 | €2,833 | €8,448 | +€5,616 | +198.3% |
| Profit (loss) for the period before taxes | 9903 | €120,227 | €49,546 | -€70,681 | -58.8% |
| Income taxes | 67/77 | €40,147 | €16,527 | -€23,620 | -58.8% |
| Profit (loss) for the period | 9904 | €80,080 | €33,019 | -€47,061 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,080 | €33,019 | -€47,061 | -58.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.