ELVIRA: 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.
ELVIRA
Largest movements
- Tangible fixed assets -€10,984
down €10,984 (-2.1%), from €530,252 to €519,268
- Other debts -€11,385
down €11,385 (-15.1%), from €75,319 to €63,934
- Gross operating margin +€591
up €591 (+3.4%), from €17,237 to €17,828
- Other operating charges +€250
up €250 (+4.1%), from €6,151 to €6,401
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,707 | €520,764 | -€10,943 | -2.1% |
| Fixed assets | 21/28 | €530,252 | €519,268 | -€10,984 | -2.1% |
| Tangible fixed assets | 22/27 | €530,252 | €519,268 | -€10,984 | -2.1% |
| Land and buildings | 22 | €530,252 | €519,268 | -€10,984 | -2.1% |
| Current assets | 29/58 | €1,455 | €1,497 | +€42 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,455 | €1,497 | +€42 | +2.9% |
| Total equity and liabilities | 10/49 | €531,707 | €520,764 | -€10,943 | -2.1% |
| Equity | 10/15 | €280,388 | €280,830 | +€443 | +0.2% |
| Contributions | 10/11 | €84,500 | €84,500 | = | 0.0% |
| Capital | 10 | €84,500 | €84,500 | = | 0.0% |
| Issued capital | 100 | €84,500 | €84,500 | = | 0.0% |
| Revaluation surpluses | 12 | €367,599 | €367,599 | = | 0.0% |
| Reserves | 13 | €22,247 | €22,247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,471 | €7,471 | = | 0.0% |
| Legal reserve | 130 | €7,471 | €7,471 | = | 0.0% |
| Distributable reserves | 133 | €14,776 | €14,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,959 | -€193,516 | +€443 | +0.2% |
| Provisions and deferred taxes | 16 | €176,000 | €176,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €176,000 | €176,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €176,000 | €176,000 | = | 0.0% |
| Amounts payable | 17/49 | €75,319 | €63,934 | -€11,385 | -15.1% |
| Amounts payable within one year | 42/48 | €75,319 | €63,934 | -€11,385 | -15.1% |
| Other amounts payable | 47/48 | €75,319 | €63,934 | -€11,385 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,984 | €10,984 | = | 0.0% |
| Other operating charges | 640/8 | €6,151 | €6,401 | +€250 | +4.1% |
| Gross operating margin | 9900 | €17,237 | €17,828 | +€591 | +3.4% |
| Operating profit (loss) | 9901 | €102 | €443 | +€341 | +336% |
| Profit (loss) for the period before taxes | 9903 | €102 | €443 | +€341 | +336% |
| Profit (loss) for the period | 9904 | €102 | €443 | +€341 | +336% |
| Profit (loss) for the period to be appropriated | 9905 | €102 | €443 | +€341 | +336% |
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 15 October 2026 via checked.be.