ELSA DABIN SRL: 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.
ELSA DABIN SRL
Largest movements
- Receivables within one year -€24,908
down €24,908 (-100%), from €24,908 to €0
- Deferred charges and accrued income +€15,246
up €15,246 (+124%), from €12,256 to €27,502
- Tangible fixed assets -€1,864
down €1,864 (-36.7%), from €5,081 to €3,217
- Cash -€1,279
down €1,279 (-3.1%), from €40,857 to €39,579
mainly Deferred charges and accrued income (-€15,246) and Tax, wage and social debts (-€11,907)
- Other debts +€12,881
up €12,881 (+137%), from €9,431 to €22,312
- Tax, wage and social debts -€11,907
down €11,907 (-69.4%), from €17,145 to €5,238
of which Taxes: -€9,277
- Advances received -€10,988
down €10,988 (-100%), from €10,988 to €0
- Trade debts -€2,790
down €2,790 (-43.5%), from €6,406 to €3,616
- Gross operating margin -€40,375
down €40,375 (-71.2%), from €56,706 to €16,331
- Taxes -€7,682
down €7,682 (-64.3%), from €11,943 to €4,260
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.
Derived cash bridge
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 | €83,102 | €70,297 | -€12,805 | -15.4% |
| Fixed assets | 21/28 | €5,081 | €3,217 | -€1,864 | -36.7% |
| Tangible fixed assets | 22/27 | €5,081 | €3,217 | -€1,864 | -36.7% |
| Furniture and vehicles | 24 | €5,081 | €3,217 | -€1,864 | -36.7% |
| Current assets | 29/58 | €78,021 | €67,080 | -€10,941 | -14.0% |
| Amounts receivable within one year | 40/41 | €24,908 | €0 | -€24,908 | -100% |
| Trade receivables | 40 | €24,908 | €0 | -€24,908 | -100% |
| Cash at bank and in hand | 54/58 | €40,857 | €39,579 | -€1,279 | -3.1% |
| Deferred charges and accrued income | 490/1 | €12,256 | €27,502 | +€15,246 | +124% |
| Total equity and liabilities | 10/49 | €83,102 | €70,297 | -€12,805 | -15.4% |
| Equity | 10/15 | €39,131 | €39,131 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €35,131 | €35,131 | = | 0.0% |
| Distributable reserves | 133 | €35,131 | €35,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,971 | €31,166 | -€12,805 | -29.1% |
| Amounts payable within one year | 42/48 | €43,971 | €31,166 | -€12,805 | -29.1% |
| Trade debts | 44 | €6,406 | €3,616 | -€2,790 | -43.5% |
| Suppliers | 440/4 | €6,406 | €3,616 | -€2,790 | -43.5% |
| Advances received on contracts in progress | 46 | €10,988 | €0 | -€10,988 | -100% |
| Taxes, remuneration and social security | 45 | €17,145 | €5,238 | -€11,907 | -69.4% |
| Taxes | 450/3 | €11,889 | €2,612 | -€9,277 | -78.0% |
| Remuneration and social security | 454/9 | €5,256 | €2,626 | -€2,630 | -50.0% |
| Other amounts payable | 47/48 | €9,431 | €22,312 | +€12,881 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,914 | €1,864 | -€50 | -2.6% |
| Other operating charges | 640/8 | €766 | €695 | -€71 | -9.3% |
| Gross operating margin | 9900 | €56,706 | €16,331 | -€40,375 | -71.2% |
| Operating profit (loss) | 9901 | €54,026 | €13,772 | -€40,254 | -74.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €770 | €501 | -€269 | -34.9% |
| Recurring financial charges | 65 | €770 | €501 | -€269 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €53,256 | €13,271 | -€39,985 | -75.1% |
| Income taxes | 67/77 | €11,943 | €4,260 | -€7,682 | -64.3% |
| Profit (loss) for the period | 9904 | €41,313 | €9,011 | -€32,303 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,313 | €9,011 | -€32,303 | -78.2% |
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 24 October 2026 via checked.be.