Elvepé Building: 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.
Elvepé Building
Largest movements
- Cash -€39,358
down €39,358 (-97.8%), from €40,254 to €896
mainly Net result for the year (-€277,066) and Tax, wage and social debts (-€7,919)
- Profit (loss) carried forward -€277,066
down €277,066 (-1,699%), from -€16,310 to -€293,376
- Trade debts +€251,628
up €251,628 (+78.3%), from €321,190 to €572,817
- Tax, wage and social debts -€7,919
down €7,919 (-51.1%), from €15,503 to €7,584
- Taxes -€7,925
down €7,925 (-51.1%), from €15,509 to €7,584
of which Taxes: -€7,946
- Other operating charges +€7,442
up €7,442 (+2.3%), from €330,056 to €337,498
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 | €649,339 | €615,981 | -€33,358 | -5.1% |
| Fixed assets | 21/28 | €234,272 | €234,272 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,621 | €38,621 | = | 0.0% |
| Land and buildings | 22 | €38,621 | €38,621 | = | 0.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €195,651 | €195,651 | = | 0.0% |
| Affiliated companies | 280/1 | €195,651 | €195,651 | = | 0.0% |
| Participating interests | 280 | €195,651 | €195,651 | = | 0.0% |
| Current assets | 29/58 | €415,067 | €381,709 | -€33,358 | -8.0% |
| Amounts receivable after more than one year | 29 | €14,000 | €14,000 | = | 0.0% |
| Other amounts receivable | 291 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €360,813 | €366,813 | +€6,000 | +1.7% |
| Other amounts receivable | 41 | €360,813 | €366,813 | +€6,000 | +1.7% |
| Cash at bank and in hand | 54/58 | €40,254 | €896 | -€39,358 | -97.8% |
| Total equity and liabilities | 10/49 | €649,339 | €615,981 | -€33,358 | -5.1% |
| Equity | 10/15 | €312,647 | €35,580 | -€277,066 | -88.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €253,957 | €253,957 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €246,457 | €246,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,310 | -€293,376 | -€277,066 | -1,699% |
| Amounts payable | 17/49 | €336,693 | €580,401 | +€243,708 | +72.4% |
| Amounts payable within one year | 42/48 | €336,693 | €580,401 | +€243,708 | +72.4% |
| Trade debts | 44 | €321,190 | €572,817 | +€251,628 | +78.3% |
| Suppliers | 440/4 | €321,190 | €572,817 | +€251,628 | +78.3% |
| Taxes, remuneration and social security | 45 | €15,503 | €7,584 | -€7,919 | -51.1% |
| Taxes | 450/3 | €15,503 | €7,584 | -€7,919 | -51.1% |
| Operating income | 70/76A | €82,546 | €85,227 | +€2,681 | +3.2% |
| Other operating income | 74 | €82,546 | €85,227 | +€2,681 | +3.2% |
| Operating charges | 60/66A | €345,002 | €354,081 | +€9,079 | +2.6% |
| Services and other goods | 61 | €14,946 | €16,584 | +€1,637 | +11.0% |
| Other operating charges | 640/8 | €330,056 | €337,498 | +€7,442 | +2.3% |
| Operating profit (loss) | 9901 | -€262,456 | -€268,855 | -€6,398 | -2.4% |
| Financial charges | 65/66B | €616 | €628 | +€12 | +2.0% |
| Recurring financial charges | 65 | €616 | €628 | +€12 | +2.0% |
| Other financial charges | 652/9 | €616 | €628 | +€12 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€263,072 | -€269,483 | -€6,411 | -2.4% |
| Income taxes | 67/77 | €15,509 | €7,584 | -€7,925 | -51.1% |
| Taxes | 670/3 | €15,530 | €7,584 | -€7,946 | -51.2% |
| Tax adjustments and reversals of tax provisions | 77 | €22 | - | -€22 | |
| Profit (loss) for the period | 9904 | -€278,580 | -€277,066 | +€1,514 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€278,580 | -€277,066 | +€1,514 | +0.5% |
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 13 October 2026 via checked.be.