ELVIS PROD: what changed
Two fiscal 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.
ELVIS PROD
Largest movements
- Receivables within one year -€23,182
down €23,182 (-68.2%), from €33,971 to €10,789
of which Trade receivables: -€24,182
- Tangible fixed assets -€9,469
down €9,469 (-22.2%), from €42,673 to €33,203
of which Furniture and vehicles: -€7,751
- Cash +€4,073
new in 2025: €4,073
mainly Receivables within one year (+€23,182) and Depreciation (+€12,373)
- Other debts -€13,510
down €13,510 (-90.9%), from €14,865 to €1,355
- Debts after one year -€9,238
down €9,238 (-32.9%), from €28,087 to €18,849
- Tax, wage and social debts -€3,502
down €3,502 (-24.3%), from €14,437 to €10,935
of which Taxes: -€3,502
- Reserves -€2,054
down €2,054 (-29.3%), from €7,009 to €4,955
- Gross operating margin -€6,682
down €6,682 (-34.7%), from €19,273 to €12,591
- Depreciation +€5,393
up €5,393 (+77.3%), from €6,980 to €12,373
- Taxes -€2,102
down €2,102 (-76.7%), from €2,741 to €638
- Financial charges +€1,093
up €1,093 (+141.4%), from €773 to €1,866
- Financial income +€233
new in 2025: €233
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.
Cash bridge derived
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 | €78,549 | €49,714 | -€28,835 | -36.7% |
| Fixed assets | 21/28 | €43,851 | €34,087 | -€9,763 | -22.3% |
| Intangible fixed assets | 21 | €1,178 | €884 | -€294 | -24.9% |
| Tangible fixed assets | 22/27 | €42,673 | €33,203 | -€9,469 | -22.2% |
| Plant, machinery and equipment | 23 | €7,424 | €6,289 | -€1,135 | -15.3% |
| Furniture and vehicles | 24 | €32,912 | €25,161 | -€7,751 | -23.6% |
| Other tangible fixed assets | 26 | €2,337 | €1,754 | -€583 | -24.9% |
| Current assets | 29/58 | €34,698 | €15,626 | -€19,072 | -55.0% |
| Amounts receivable within one year | 40/41 | €33,971 | €10,789 | -€23,182 | -68.2% |
| Trade receivables | 40 | €33,971 | €9,789 | -€24,182 | -71.2% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | - | €4,073 | +€4,073 | |
| Deferred charges and accrued income | 490/1 | €727 | €765 | +€38 | +5.2% |
| Total equity and liabilities | 10/49 | €78,549 | €49,714 | -€28,835 | -36.7% |
| Equity | 10/15 | €11,009 | €8,955 | -€2,054 | -18.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,009 | €4,955 | -€2,054 | -29.3% |
| Distributable reserves | 133 | €7,009 | €4,955 | -€2,054 | -29.3% |
| Amounts payable | 17/49 | €67,539 | €40,758 | -€26,781 | -39.7% |
| Amounts payable after more than one year | 17 | €28,087 | €18,849 | -€9,238 | -32.9% |
| Financial debts | 170/4 | €28,087 | €18,849 | -€9,238 | -32.9% |
| Amounts payable within one year | 42/48 | €39,173 | €21,909 | -€17,264 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €8,797 | €9,238 | +€440 | +5.0% |
| Trade debts | 44 | €1,073 | €381 | -€692 | -64.5% |
| Suppliers | 440/4 | €1,073 | €381 | -€692 | -64.5% |
| Taxes, remuneration and social security | 45 | €14,437 | €10,935 | -€3,502 | -24.3% |
| Taxes | 450/3 | €12,537 | €9,035 | -€3,502 | -27.9% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €14,865 | €1,355 | -€13,510 | -90.9% |
| Accrued charges and deferred income | 492/3 | €280 | - | -€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,980 | €12,373 | +€5,393 | +77.3% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | €1,720 | - | -€1,720 | |
| Gross operating margin | 9900 | €19,273 | €12,591 | -€6,682 | -34.7% |
| Operating profit (loss) | 9901 | €10,523 | €218 | -€10,306 | -97.9% |
| Financial income | 75/76B | - | €233 | +€233 | |
| Recurring financial income | 75 | - | €233 | +€233 | |
| Financial charges | 65/66B | €773 | €1,866 | +€1,093 | +141.4% |
| Recurring financial charges | 65 | €773 | €1,866 | +€1,093 | +141.4% |
| Profit (loss) for the period before taxes | 9903 | €9,750 | -€1,416 | -€11,166 | |
| Income taxes | 67/77 | €2,741 | €638 | -€2,102 | -76.7% |
| Profit (loss) for the period | 9904 | €7,009 | -€2,054 | -€9,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,009 | -€2,054 | -€9,064 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.