ELVA CONSULTING: 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.
ELVA CONSULTING
Largest movements
- Current investments +€110,027
up €110,027 (+169%), from €65,081 to €175,108
- Cash -€7,806
down €7,806 (-6.6%), from €117,954 to €110,148
mainly Current investments (-€110,027) and Tax, wage and social debts (-€3,769)
- Reserves +€105,858
up €105,858 (+62.5%), from €169,254 to €275,112
- Tax, wage and social debts -€3,769
down €3,769 (-33.4%), from €11,288 to €7,520
- Gross operating margin +€10,667
up €10,667 (+8.8%), from €121,039 to €131,706
- Taxes +€7,567
up €7,567 (+35.3%), from €21,432 to €28,999
- Financial income +€4,253
new in 2025: €4,253
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 | €183,085 | €285,306 | +€102,220 | +55.8% |
| Current assets | 29/58 | €183,085 | €285,306 | +€102,220 | +55.8% |
| Amounts receivable within one year | 40/41 | €50 | €50 | = | 0.0% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Current investments | 50/53 | €65,081 | €175,108 | +€110,027 | +169% |
| Cash at bank and in hand | 54/58 | €117,954 | €110,148 | -€7,806 | -6.6% |
| Total equity and liabilities | 10/49 | €183,085 | €285,306 | +€102,220 | +55.8% |
| Equity | 10/15 | €171,754 | €277,612 | +€105,858 | +61.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €169,254 | €275,112 | +€105,858 | +62.5% |
| Distributable reserves | 133 | €169,254 | €275,112 | +€105,858 | +62.5% |
| Amounts payable | 17/49 | €11,331 | €7,694 | -€3,637 | -32.1% |
| Amounts payable within one year | 42/48 | €11,331 | €7,694 | -€3,637 | -32.1% |
| Trade debts | 44 | €43 | €175 | +€132 | +306% |
| Suppliers | 440/4 | €43 | €175 | +€132 | +306% |
| Taxes, remuneration and social security | 45 | €11,288 | €7,520 | -€3,769 | -33.4% |
| Taxes | 450/3 | €11,288 | €7,520 | -€3,769 | -33.4% |
| Other operating charges | 640/8 | - | €284 | +€284 | |
| Gross operating margin | 9900 | €121,039 | €131,706 | +€10,667 | +8.8% |
| Operating profit (loss) | 9901 | €121,039 | €131,422 | +€10,383 | +8.6% |
| Financial income | 75/76B | - | €4,253 | +€4,253 | |
| Recurring financial income | 75 | - | €4,253 | +€4,253 | |
| Financial charges | 65/66B | €44 | €819 | +€775 | +1,761% |
| Recurring financial charges | 65 | €44 | €819 | +€775 | +1,761% |
| Profit (loss) for the period before taxes | 9903 | €120,995 | €134,856 | +€13,862 | +11.5% |
| Income taxes | 67/77 | €21,432 | €28,999 | +€7,567 | +35.3% |
| Profit (loss) for the period | 9904 | €99,563 | €105,858 | +€6,294 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,563 | €105,858 | +€6,294 | +6.3% |
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 16 October 2026 via checked.be.