ELROTRANS: 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.
ELROTRANS
Largest movements
- Receivables within one year +€122,150
up €122,150 (+30.8%), from €396,167 to €518,318
of which Trade receivables: +€127,195
- Tangible fixed assets -€58,178
down €58,178 (-36.1%), from €161,372 to €103,194
of which Leasing and similar rights: -€56,616
- Deferred charges and accrued income -€19,897
down €19,897 (-22.0%), from €90,442 to €70,545
- Intangible fixed assets +€8,175
up €8,175 (+462.6%), from €1,767 to €9,942
- Trade debts +€108,259
up €108,259 (+40.5%), from €267,069 to €375,328
- Debts after one year -€42,414
down €42,414 (-63.6%), from €66,720 to €24,306
- Tax, wage and social debts -€11,047
down €11,047 (-2.9%), from €386,558 to €375,511
of which Taxes: -€57,722
- Gross operating margin +€95,461
up €95,461 (+16.5%), from €577,971 to €673,432
- Staff costs +€77,587
up €77,587 (+18.0%), from €430,208 to €507,795
- Other operating charges +€23,157
up €23,157 (+96.0%), from €24,123 to €47,280
- Depreciation -€11,177
down €11,177 (-12.4%), from €90,356 to €79,179
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 | €689,849 | €742,589 | +€52,741 | +7.6% |
| Fixed assets | 21/28 | €177,925 | €127,921 | -€50,003 | -28.1% |
| Intangible fixed assets | 21 | €1,767 | €9,942 | +€8,175 | +462.6% |
| Tangible fixed assets | 22/27 | €161,372 | €103,194 | -€58,178 | -36.1% |
| Plant, machinery and equipment | 23 | €8,351 | €7,750 | -€601 | -7.2% |
| Furniture and vehicles | 24 | €18,622 | €15,027 | -€3,595 | -19.3% |
| Leasing and similar rights | 25 | €119,887 | €63,271 | -€56,616 | -47.2% |
| Other tangible fixed assets | 26 | €14,512 | €17,146 | +€2,634 | +18.1% |
| Financial fixed assets | 28 | €14,786 | €14,786 | = | 0.0% |
| Current assets | 29/58 | €511,924 | €614,668 | +€102,744 | +20.1% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €396,167 | €518,318 | +€122,150 | +30.8% |
| Trade receivables | 40 | €366,981 | €494,177 | +€127,195 | +34.7% |
| Other amounts receivable | 41 | €29,186 | €24,141 | -€5,045 | -17.3% |
| Cash at bank and in hand | 54/58 | €314 | €805 | +€491 | +156.1% |
| Deferred charges and accrued income | 490/1 | €90,442 | €70,545 | -€19,897 | -22.0% |
| Total equity and liabilities | 10/49 | €689,849 | €742,589 | +€52,741 | +7.6% |
| Equity | 10/15 | -€282,136 | -€280,203 | +€1,933 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59,859 | €59,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,000 | €58,000 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€360,587 | -€358,654 | +€1,933 | +0.5% |
| Amounts payable | 17/49 | €971,984 | €1,022,792 | +€50,808 | +5.2% |
| Amounts payable after more than one year | 17 | €66,720 | €24,306 | -€42,414 | -63.6% |
| Financial debts | 170/4 | €66,720 | €24,306 | -€42,414 | -63.6% |
| Amounts payable within one year | 42/48 | €880,671 | €969,999 | +€89,327 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €49,778 | €42,424 | -€7,354 | -14.8% |
| Financial debts | 43 | €177,266 | €175,000 | -€2,266 | -1.3% |
| Credit institutions | 430/8 | €177,266 | €175,000 | -€2,266 | -1.3% |
| Trade debts | 44 | €267,069 | €375,328 | +€108,259 | +40.5% |
| Suppliers | 440/4 | €267,069 | €375,328 | +€108,259 | +40.5% |
| Taxes, remuneration and social security | 45 | €386,558 | €375,511 | -€11,047 | -2.9% |
| Taxes | 450/3 | €216,266 | €158,544 | -€57,722 | -26.7% |
| Remuneration and social security | 454/9 | €170,292 | €216,967 | +€46,674 | +27.4% |
| Other amounts payable | 47/48 | - | €1,735 | +€1,735 | |
| Accrued charges and deferred income | 492/3 | €24,593 | €28,487 | +€3,894 | +15.8% |
| Remuneration, social security and pensions | 62 | €430,208 | €507,795 | +€77,587 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,356 | €79,179 | -€11,177 | -12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,555 | +€6,555 | |
| Other operating charges | 640/8 | €24,123 | €47,280 | +€23,157 | +96.0% |
| Non-recurring operating charges | 66A | - | €3,189 | +€3,189 | |
| Gross operating margin | 9900 | €577,971 | €673,432 | +€95,461 | +16.5% |
| Operating profit (loss) | 9901 | €33,284 | €29,434 | -€3,850 | -11.6% |
| Financial income | 75/76B | €256 | €13 | -€243 | -95.1% |
| Recurring financial income | 75 | €256 | €13 | -€243 | -95.1% |
| Financial charges | 65/66B | €28,629 | €27,055 | -€1,575 | -5.5% |
| Recurring financial charges | 65 | €28,629 | €27,055 | -€1,575 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €4,911 | €2,392 | -€2,519 | -51.3% |
| Income taxes | 67/77 | €440 | €459 | +€19 | +4.3% |
| Profit (loss) for the period | 9904 | €4,471 | €1,933 | -€2,538 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,471 | €1,933 | -€2,538 | -56.8% |
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 3 October 2026 via checked.be.