Eluvium: 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.
Eluvium
Largest movements
- Cash +€811
up €811 (+56.2%), from €1,444 to €2,255
mainly Net result for the year (+€1,412) and Tax, wage and social debts (+€1,194)
- Deferred charges and accrued income -€757
down €757 (-88.2%), from €858 to €101
- Profit (loss) carried forward +€1,412
up €1,412 (+26.1%), from -€5,405 to -€3,994
- Trade debts -€1,195
down €1,195 (-69.5%), from €1,719 to €524
- Tax, wage and social debts +€1,194
up €1,194 (+57.8%), from €2,067 to €3,261
of which Taxes: +€1,080
- Accrued charges and deferred income -€746
down €746 (-83.8%), from €891 to €144
- Other debts -€595
down €595 (-19.0%), from €3,131 to €2,536
- Gross operating margin +€6,960
up €6,960, from -€5,229 to €1,731
- Other operating charges +€131
up €131 (+112.0%), from €117 to €248
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 | €5,402 | €5,471 | +€69 | +1.3% |
| Current assets | 29/58 | €5,402 | €5,471 | +€69 | +1.3% |
| Amounts receivable within one year | 40/41 | €3,100 | €3,115 | +€15 | +0.5% |
| Trade receivables | 40 | €3,079 | €3,094 | +€15 | +0.5% |
| Other amounts receivable | 41 | €21 | €21 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,444 | €2,255 | +€811 | +56.2% |
| Deferred charges and accrued income | 490/1 | €858 | €101 | -€757 | -88.2% |
| Total equity and liabilities | 10/49 | €5,402 | €5,471 | +€69 | +1.3% |
| Equity | 10/15 | -€2,405 | -€994 | +€1,412 | +58.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,405 | -€3,994 | +€1,412 | +26.1% |
| Amounts payable | 17/49 | €7,807 | €6,465 | -€1,342 | -17.2% |
| Amounts payable within one year | 42/48 | €6,917 | €6,321 | -€596 | -8.6% |
| Trade debts | 44 | €1,719 | €524 | -€1,195 | -69.5% |
| Suppliers | 440/4 | €1,719 | €524 | -€1,195 | -69.5% |
| Taxes, remuneration and social security | 45 | €2,067 | €3,261 | +€1,194 | +57.8% |
| Taxes | 450/3 | €781 | €1,861 | +€1,080 | +138.2% |
| Remuneration and social security | 454/9 | €1,286 | €1,400 | +€114 | +8.9% |
| Other amounts payable | 47/48 | €3,131 | €2,536 | -€595 | -19.0% |
| Accrued charges and deferred income | 492/3 | €891 | €144 | -€746 | -83.8% |
| Other operating charges | 640/8 | €117 | €248 | +€131 | +112.0% |
| Gross operating margin | 9900 | -€5,229 | €1,731 | +€6,960 | |
| Operating profit (loss) | 9901 | -€5,346 | €1,483 | +€6,829 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +23900.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +23900.0% |
| Financial charges | 65/66B | €60 | €74 | +€14 | +23.9% |
| Recurring financial charges | 65 | €60 | €74 | +€14 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,405 | €1,412 | +€6,817 | |
| Profit (loss) for the period | 9904 | -€5,405 | €1,412 | +€6,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,405 | €1,412 | +€6,817 |
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 9 October 2026 via checked.be.