Elvili: 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.
Elvili
Largest movements
- Cash +€9,707
up €9,707 (+34.3%), from €28,313 to €38,020
mainly Net result for the year (+€13,163) and Trade debts (+€1,198)
- Deferred charges and accrued income +€1,452
new in 2025: €1,452
- Tangible fixed assets +€512
new in 2025: €512
- Reserves +€12,330
up €12,330 (+70.1%), from €17,582 to €29,912
- Trade debts +€1,198
up €1,198 (+68,878%), from €2 to €1,200
- Tax, wage and social debts -€954
down €954 (-18.7%), from €5,098 to €4,144
- Other debts -€951
down €951 (-12.7%), from €7,513 to €6,562
- Gross operating margin -€5,815
down €5,815 (-24.4%), from €23,858 to €18,044
- Taxes -€1,321
down €1,321 (-28.7%), from €4,595 to €3,275
- Financial charges +€622
up €622 (+1,127%), from €55 to €677
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 | €31,388 | €43,018 | +€11,630 | +37.1% |
| Fixed assets | 21/28 | - | €512 | +€512 | |
| Tangible fixed assets | 22/27 | - | €512 | +€512 | |
| Plant, machinery and equipment | 23 | - | €512 | +€512 | |
| Current assets | 29/58 | €31,388 | €42,507 | +€11,118 | +35.4% |
| Stocks and contracts in progress | 3 | €3,075 | €3,034 | -€41 | -1.3% |
| Stocks | 30/36 | €3,075 | €3,034 | -€41 | -1.3% |
| Cash at bank and in hand | 54/58 | €28,313 | €38,020 | +€9,707 | +34.3% |
| Deferred charges and accrued income | 490/1 | - | €1,452 | +€1,452 | |
| Total equity and liabilities | 10/49 | €31,388 | €43,018 | +€11,630 | +37.1% |
| Equity | 10/15 | €18,582 | €30,912 | +€12,330 | +66.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,582 | €29,912 | +€12,330 | +70.1% |
| Distributable reserves | 133 | €17,582 | €29,912 | +€12,330 | +70.1% |
| Amounts payable | 17/49 | €12,806 | €12,106 | -€700 | -5.5% |
| Amounts payable within one year | 42/48 | €12,613 | €11,906 | -€706 | -5.6% |
| Trade debts | 44 | €2 | €1,200 | +€1,198 | +68,878% |
| Suppliers | 440/4 | €2 | €1,200 | +€1,198 | +68,878% |
| Taxes, remuneration and social security | 45 | €5,098 | €4,144 | -€954 | -18.7% |
| Taxes | 450/3 | €5,098 | €4,144 | -€954 | -18.7% |
| Other amounts payable | 47/48 | €7,513 | €6,562 | -€951 | -12.7% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €128 | +€128 | |
| Other operating charges | 640/8 | €826 | €801 | -€25 | -3.0% |
| Gross operating margin | 9900 | €23,858 | €18,044 | -€5,815 | -24.4% |
| Operating profit (loss) | 9901 | €23,033 | €17,115 | -€5,917 | -25.7% |
| Financial charges | 65/66B | €55 | €677 | +€622 | +1,127% |
| Recurring financial charges | 65 | €55 | €677 | +€622 | +1,127% |
| Profit (loss) for the period before taxes | 9903 | €22,977 | €16,438 | -€6,540 | -28.5% |
| Income taxes | 67/77 | €4,595 | €3,275 | -€1,321 | -28.7% |
| Profit (loss) for the period | 9904 | €18,382 | €13,163 | -€5,219 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,382 | €13,163 | -€5,219 | -28.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.