ELROSE BV: 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.
ELROSE BV
Largest movements
- Receivables within one year -€4,911
no longer reported in 2025 (was €4,911)
- Cash -€4,088
down €4,088 (-93.4%), from €4,375 to €288
mainly Net result for the year (-€9,195) and Tax, wage and social debts (-€2,891)
- Tangible fixed assets -€100
no longer reported in 2025 (was €100)
- Profit (loss) carried forward -€9,195
down €9,195, from €2,299 to -€6,897
- Other debts +€3,337
new in 2025: €3,337
- Tax, wage and social debts -€2,891
down €2,891 (-61.0%), from €4,737 to €1,847
- Trade debts -€351
no longer reported in 2025 (was €351)
- Gross operating margin -€4,807
down €4,807 (-179.7%), from -€2,675 to -€7,483
- Other operating charges -€806
down €806 (-37.9%), from €2,128 to €1,322
- Financial income -€236
no longer reported in 2025 (was €236)
- Depreciation -€96
down €96 (-49.0%), from €196 to €100
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 | €9,387 | €288 | -€9,099 | -96.9% |
| Fixed assets | 21/28 | €100 | - | -€100 | |
| Tangible fixed assets | 22/27 | €100 | - | -€100 | |
| Plant, machinery and equipment | 23 | €100 | - | -€100 | |
| Current assets | 29/58 | €9,287 | €288 | -€8,999 | -96.9% |
| Amounts receivable within one year | 40/41 | €4,911 | - | -€4,911 | |
| Other amounts receivable | 41 | €4,911 | - | -€4,911 | |
| Cash at bank and in hand | 54/58 | €4,375 | €288 | -€4,088 | -93.4% |
| Total equity and liabilities | 10/49 | €9,387 | €288 | -€9,099 | -96.9% |
| Equity | 10/15 | €4,299 | -€4,897 | -€9,195 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,299 | -€6,897 | -€9,195 | |
| Amounts payable | 17/49 | €5,088 | €5,184 | +€96 | +1.9% |
| Amounts payable within one year | 42/48 | €5,088 | €5,184 | +€96 | +1.9% |
| Trade debts | 44 | €351 | - | -€351 | |
| Suppliers | 440/4 | €351 | - | -€351 | |
| Taxes, remuneration and social security | 45 | €4,737 | €1,847 | -€2,891 | -61.0% |
| Taxes | 450/3 | €4,737 | €1,847 | -€2,891 | -61.0% |
| Other amounts payable | 47/48 | - | €3,337 | +€3,337 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €100 | -€96 | -49.0% |
| Other operating charges | 640/8 | €2,128 | €1,322 | -€806 | -37.9% |
| Gross operating margin | 9900 | -€2,675 | -€7,483 | -€4,807 | -179.7% |
| Operating profit (loss) | 9901 | -€5,000 | -€8,905 | -€3,905 | -78.1% |
| Financial income | 75/76B | €236 | - | -€236 | |
| Recurring financial income | 75 | €236 | - | -€236 | |
| Financial charges | 65/66B | €74 | €110 | +€36 | +49.2% |
| Recurring financial charges | 65 | €74 | €110 | +€36 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,837 | -€9,015 | -€4,177 | -86.4% |
| Income taxes | 67/77 | €184 | €181 | -€4 | -2.0% |
| Profit (loss) for the period | 9904 | -€5,021 | -€9,195 | -€4,174 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,021 | -€9,195 | -€4,174 | -83.1% |
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 11 October 2026 via checked.be.