ELRONA: 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.
ELRONA
Largest movements
- Receivables within one year +€9,600
up €9,600 (+92.3%), from €10,400 to €20,000
- Profit (loss) carried forward +€5,869
up €5,869 (+27.0%), from -€21,703 to -€15,834
- Other debts +€3,685
up €3,685 (+3.9%), from €95,281 to €98,966
No income-statement line moved by more than 1% of the activity.
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 | €204,416 | €213,970 | +€9,555 | +4.7% |
| Fixed assets | 21/28 | €193,959 | €193,959 | = | 0.0% |
| Tangible fixed assets | 22/27 | €193,959 | €193,959 | = | 0.0% |
| Land and buildings | 22 | €193,959 | €193,959 | = | 0.0% |
| Current assets | 29/58 | €10,457 | €20,012 | +€9,555 | +91.4% |
| Amounts receivable within one year | 40/41 | €10,400 | €20,000 | +€9,600 | +92.3% |
| Trade receivables | 40 | €10,400 | €20,000 | +€9,600 | +92.3% |
| Cash at bank and in hand | 54/58 | €57 | €12 | -€45 | -79.6% |
| Total equity and liabilities | 10/49 | €204,416 | €213,970 | +€9,555 | +4.7% |
| Equity | 10/15 | €109,135 | €115,004 | +€5,869 | +5.4% |
| Contributions | 10/11 | €130,838 | €130,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,703 | -€15,834 | +€5,869 | +27.0% |
| Amounts payable | 17/49 | €95,281 | €98,966 | +€3,685 | +3.9% |
| Amounts payable within one year | 42/48 | €95,281 | €98,966 | +€3,685 | +3.9% |
| Other amounts payable | 47/48 | €95,281 | €98,966 | +€3,685 | +3.9% |
| Other operating charges | 640/8 | €1,679 | €1,726 | +€47 | +2.8% |
| Gross operating margin | 9900 | €7,692 | €7,626 | -€66 | -0.9% |
| Operating profit (loss) | 9901 | €6,013 | €5,899 | -€113 | -1.9% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,983 | €5,869 | -€113 | -1.9% |
| Profit (loss) for the period | 9904 | €5,983 | €5,869 | -€113 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,983 | €5,869 | -€113 | -1.9% |
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 2 October 2026 via checked.be.