ELSON SERVICES: 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.
ELSON SERVICES
Largest movements
- Cash -€4,044
down €4,044 (-92.0%), from €4,395 to €351
mainly Other debts (-€5,875) and Net result for the year (-€1,659)
- Receivables within one year +€999
up €999 (+27.5%), from €3,632 to €4,631
of which Other amounts receivable: +€2,769
- Deferred charges and accrued income -€358
down €358 (-41.7%), from €860 to €501
- Financial fixed assets +€230
new in 2025: €230
- Other debts -€5,875
no longer reported in 2025 (was €5,875)
- Trade debts +€2,656
up €2,656 (+291.4%), from €911 to €3,567
- Tax, wage and social debts +€1,705
up €1,705 (+151.5%), from €1,126 to €2,831
of which Remuneration and social security: +€1,095
- Profit (loss) carried forward -€1,659
down €1,659 (-315.9%), from -€525 to -€2,185
- Staff costs +€11,586
new in 2025: €11,586
- Gross operating margin +€11,070
up €11,070, from -€464 to €10,607
- Other operating charges +€639
new in 2025: €639
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 | €8,887 | €5,713 | -€3,174 | -35.7% |
| Fixed assets | 21/28 | - | €230 | +€230 | |
| Financial fixed assets | 28 | - | €230 | +€230 | |
| Current assets | 29/58 | €8,887 | €5,483 | -€3,404 | -38.3% |
| Amounts receivable within one year | 40/41 | €3,632 | €4,631 | +€999 | +27.5% |
| Trade receivables | 40 | €3,632 | €1,862 | -€1,770 | -48.7% |
| Other amounts receivable | 41 | - | €2,769 | +€2,769 | |
| Cash at bank and in hand | 54/58 | €4,395 | €351 | -€4,044 | -92.0% |
| Deferred charges and accrued income | 490/1 | €860 | €501 | -€358 | -41.7% |
| Total equity and liabilities | 10/49 | €8,887 | €5,713 | -€3,174 | -35.7% |
| Equity | 10/15 | €975 | -€685 | -€1,659 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€525 | -€2,185 | -€1,659 | -315.9% |
| Amounts payable | 17/49 | €7,912 | €6,397 | -€1,515 | -19.1% |
| Amounts payable within one year | 42/48 | €7,912 | €6,397 | -€1,515 | -19.1% |
| Trade debts | 44 | €911 | €3,567 | +€2,656 | +291.4% |
| Suppliers | 440/4 | €911 | €3,567 | +€2,656 | +291.4% |
| Taxes, remuneration and social security | 45 | €1,126 | €2,831 | +€1,705 | +151.5% |
| Taxes | 450/3 | €1,126 | €1,736 | +€610 | +54.2% |
| Remuneration and social security | 454/9 | - | €1,095 | +€1,095 | |
| Other amounts payable | 47/48 | €5,875 | - | -€5,875 | |
| Remuneration, social security and pensions | 62 | - | €11,586 | +€11,586 | |
| Other operating charges | 640/8 | - | €639 | +€639 | |
| Gross operating margin | 9900 | -€464 | €10,607 | +€11,070 | |
| Operating profit (loss) | 9901 | -€464 | -€1,618 | -€1,154 | -249.0% |
| Financial income | 75/76B | €2 | €4 | +€2 | +108.3% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +108.3% |
| Financial charges | 65/66B | €64 | €45 | -€18 | -28.6% |
| Recurring financial charges | 65 | €64 | €45 | -€18 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€525 | -€1,659 | -€1,134 | -215.9% |
| Profit (loss) for the period | 9904 | -€525 | -€1,659 | -€1,134 | -215.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€525 | -€1,659 | -€1,134 | -215.9% |
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.