ELVIRA BANETH: what changed
ELVIRA BANETH
Largest movements
- Cash +€2,707
up €2,707 (+94.7%), from €2,859 to €5,567
mainly Net result for the year (+€8,332) and Contributions, distributions and other (+€2,400)
- Deferred charges and accrued income -€2,103
down €2,103 (-76.7%), from €2,742 to €640
- Receivables within one year +€1,540
up €1,540 (+19.2%), from €8,030 to €9,570
of which Other amounts receivable: +€1,440
- Profit (loss) carried forward +€8,332
up €8,332 (+193%), from €4,323 to €12,654
- Other debts -€7,905
no longer reported in 2025 (was €7,905)
- Contributions +€2,400
new in 2025: €2,400
- Tax, wage and social debts -€1,245
no longer reported in 2025 (was €1,245)
- Trade debts +€563
up €563 (+61.9%), from €909 to €1,472
- Gross operating margin +€4,944
up €4,944 (+75.9%), from €6,511 to €11,455
- Taxes +€1,086
up €1,086 (+87.2%), from €1,245 to €2,330
- Financial charges +€728
up €728 (+875%), from €83 to €812
- Other operating charges -€461
down €461 (-53.5%), from €861 to €400
- Financial income +€418
new in 2025: €418
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,382 | €16,526 | +€2,144 | +14.9% |
| Current assets | 29/58 | €14,382 | €16,526 | +€2,144 | +14.9% |
| Amounts receivable within one year | 40/41 | €8,030 | €9,570 | +€1,540 | +19.2% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €8,030 | €9,470 | +€1,440 | +17.9% |
| Current investments | 50/53 | €750 | €750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,859 | €5,567 | +€2,707 | +94.7% |
| Deferred charges and accrued income | 490/1 | €2,742 | €640 | -€2,103 | -76.7% |
| Total equity and liabilities | 10/49 | €14,382 | €16,526 | +€2,144 | +14.9% |
| Equity | 10/15 | €4,323 | €15,054 | +€10,732 | +248% |
| Contributions | 10/11 | - | €2,400 | +€2,400 | |
| Profit (loss) carried forward | 14 | €4,323 | €12,654 | +€8,332 | +193% |
| Amounts payable | 17/49 | €10,059 | €1,472 | -€8,587 | -85.4% |
| Amounts payable within one year | 42/48 | €10,059 | €1,472 | -€8,587 | -85.4% |
| Trade debts | 44 | €909 | €1,472 | +€563 | +61.9% |
| Suppliers | 440/4 | €909 | €1,472 | +€563 | +61.9% |
| Taxes, remuneration and social security | 45 | €1,245 | - | -€1,245 | |
| Taxes | 450/3 | €1,245 | - | -€1,245 | |
| Other amounts payable | 47/48 | €7,905 | - | -€7,905 | |
| Other operating charges | 640/8 | €861 | €400 | -€461 | -53.5% |
| Gross operating margin | 9900 | €6,511 | €11,455 | +€4,944 | +75.9% |
| Operating profit (loss) | 9901 | €5,651 | €11,056 | +€5,405 | +95.7% |
| Financial income | 75/76B | - | €418 | +€418 | |
| Recurring financial income | 75 | - | €418 | +€418 | |
| Financial charges | 65/66B | €83 | €812 | +€728 | +875% |
| Recurring financial charges | 65 | €83 | €812 | +€728 | +875% |
| Profit (loss) for the period before taxes | 9903 | €5,567 | €10,662 | +€5,095 | +91.5% |
| Income taxes | 67/77 | €1,245 | €2,330 | +€1,086 | +87.2% |
| Profit (loss) for the period | 9904 | €4,323 | €8,332 | +€4,009 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,323 | €8,332 | +€4,009 | +92.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.