ELVI 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.
ELVI CONSULTING
Largest movements
- Receivables within one year -€16,081
down €16,081 (-52.9%), from €30,385 to €14,304
- Cash -€13,960
down €13,960 (-16.0%), from €87,055 to €73,095
mainly Tax, wage and social debts (-€29,692) and Investment in fixed assets (net) (-€3,388)
- Tangible fixed assets +€2,687
up €2,687 (+175%), from €1,534 to €4,221
of which Other tangible fixed assets: +€2,073
- Tax, wage and social debts -€29,692
down €29,692 (-97.6%), from €30,437 to €745
- Other debts +€3,896
up €3,896 (+555%), from €702 to €4,598
- Profit (loss) carried forward -€1,295
down €1,295 (-2.9%), from €44,789 to €43,494
- Gross operating margin -€56,536
down €56,536 (-97.6%), from €57,944 to €1,408
- Taxes -€12,094
down €12,094 (-97.0%), from €12,461 to €368
- Financial charges +€1,049
up €1,049 (+179%), from €586 to €1,635
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 | €118,975 | €91,620 | -€27,354 | -23.0% |
| Fixed assets | 21/28 | €1,534 | €4,221 | +€2,687 | +175% |
| Tangible fixed assets | 22/27 | €1,534 | €4,221 | +€2,687 | +175% |
| Furniture and vehicles | 24 | €1,534 | €2,149 | +€614 | +40.0% |
| Other tangible fixed assets | 26 | - | €2,073 | +€2,073 | |
| Current assets | 29/58 | €117,440 | €87,399 | -€30,041 | -25.6% |
| Amounts receivable within one year | 40/41 | €30,385 | €14,304 | -€16,081 | -52.9% |
| Trade receivables | 40 | €30,385 | €14,304 | -€16,081 | -52.9% |
| Cash at bank and in hand | 54/58 | €87,055 | €73,095 | -€13,960 | -16.0% |
| Total equity and liabilities | 10/49 | €118,975 | €91,620 | -€27,354 | -23.0% |
| Equity | 10/15 | €86,789 | €85,494 | -€1,295 | -1.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,789 | €43,494 | -€1,295 | -2.9% |
| Amounts payable | 17/49 | €32,185 | €6,126 | -€26,059 | -81.0% |
| Amounts payable within one year | 42/48 | €32,185 | €6,126 | -€26,059 | -81.0% |
| Trade debts | 44 | €1,046 | €783 | -€264 | -25.2% |
| Suppliers | 440/4 | €1,046 | €783 | -€264 | -25.2% |
| Taxes, remuneration and social security | 45 | €30,437 | €745 | -€29,692 | -97.6% |
| Taxes | 450/3 | €30,437 | €745 | -€29,692 | -97.6% |
| Other amounts payable | 47/48 | €702 | €4,598 | +€3,896 | +555% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €701 | +€461 | +193% |
| Other operating charges | 640/8 | €266 | - | -€266 | |
| Gross operating margin | 9900 | €57,944 | €1,408 | -€56,536 | -97.6% |
| Operating profit (loss) | 9901 | €57,439 | €707 | -€56,731 | -98.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €586 | €1,635 | +€1,049 | +179% |
| Recurring financial charges | 65 | €586 | €1,635 | +€1,049 | +179% |
| Profit (loss) for the period before taxes | 9903 | €56,854 | -€927 | -€57,781 | |
| Income taxes | 67/77 | €12,461 | €368 | -€12,094 | -97.0% |
| Profit (loss) for the period | 9904 | €44,393 | -€1,295 | -€45,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,393 | -€1,295 | -€45,688 |
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 20 October 2026 via checked.be.