L'ELIXIR: 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.
What changed
L'ELIXIR
NACE 87.202, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.9m-€265,346
Equity
€6.9m
2024 · €5.3m+€1.6m
Cash
-
not filed
Balance sheet total
€13.7m
2024 · €10.6m+€3.1m
Largest movements
Assets
- Receivables within one year +€3.2m
up €3.2m (+32.9%), from €9.7m to €12.9m
of which Other amounts receivable: +€3.0m
Equity and liabilities
- Debts after one year +€3.5m
up €3.5m (+330.5%), from €1.1m to €4.6m
- Other debts -€2.3m
no longer reported in 2025 (was €2.3m)
- Profit (loss) carried forward +€1.6m
up €1.6m (+30.7%), from €5.3m to €6.9m
- Current portion of long-term debt +€366,909
up €366,909 (+72.4%), from €506,898 to €873,807
- Tax, wage and social debts -€138,875
down €138,875 (-10.7%), from €1.3m to €1.2m
of which Taxes: -€73,431
Income statement
- Turnover -€603,319
down €603,319 (-7.2%), from €8.3m to €7.7m
- Staff costs -€301,755
down €301,755 (-4.9%), from €6.2m to €5.9m
- Taxes -€146,246
down €146,246 (-19.6%), from €744,657 to €598,411
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.
Result 2024
€1.9m
Turnover
-€603,319
Other operating income
-€58,068
Goods and materials
+€1,410
Services and other goods
-€63,254
Staff costs
+€301,755
Depreciation
-€763
Other operating charges
-€86
Other operating items
-€9,418
Financial income
+€19,338
Financial charges
+€813
Taxes
+€146,246
Result 2025
€1.6m
Cash bridge derived
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 | €10,588,998 | €13,676,513 | +€3.1m | +29.2% |
| Fixed assets | 21/28 | €565,368 | €509,014 | -€56,354 | -10.0% |
| Intangible fixed assets | 21 | €553,599 | €461,317 | -€92,282 | -16.7% |
| Tangible fixed assets | 22/27 | €11,769 | €47,697 | +€35,928 | +305.3% |
| Plant, machinery and equipment | 23 | €11,769 | €6,799 | -€4,970 | -42.2% |
| Assets under construction and advance payments | 27 | - | €40,898 | +€40,898 | |
| Current assets | 29/58 | €10,023,630 | €13,167,499 | +€3.1m | +31.4% |
| Amounts receivable within one year | 40/41 | €9,743,635 | €12,945,693 | +€3.2m | +32.9% |
| Trade receivables | 40 | €156,481 | €359,915 | +€203,434 | +130.0% |
| Other amounts receivable | 41 | €9,587,154 | €12,585,778 | +€3.0m | +31.3% |
| Deferred charges and accrued income | 490/1 | €279,995 | €221,806 | -€58,189 | -20.8% |
| Total equity and liabilities | 10/49 | €10,588,998 | €13,676,513 | +€3.1m | +29.2% |
| Equity | 10/15 | €5,322,652 | €6,948,617 | +€1.6m | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,302,192 | €6,928,157 | +€1.6m | +30.7% |
| Amounts payable | 17/49 | €5,266,346 | €6,727,896 | +€1.5m | +27.8% |
| Amounts payable after more than one year | 17 | €1,065,582 | €4,587,486 | +€3.5m | +330.5% |
| Financial debts | 170/4 | €1,065,582 | €4,587,486 | +€3.5m | +330.5% |
| Credit institutions | 173 | €1,065,582 | €4,587,486 | +€3.5m | +330.5% |
| Amounts payable within one year | 42/48 | €4,200,653 | €2,130,752 | -€2.1m | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €506,898 | €873,807 | +€366,909 | +72.4% |
| Trade debts | 44 | €40,627 | €92,624 | +€51,997 | +128.0% |
| Suppliers | 440/4 | €40,627 | €92,624 | +€51,997 | +128.0% |
| Taxes, remuneration and social security | 45 | €1,303,196 | €1,164,321 | -€138,875 | -10.7% |
| Taxes | 450/3 | €222,340 | €148,909 | -€73,431 | -33.0% |
| Remuneration and social security | 454/9 | €1,080,856 | €1,015,412 | -€65,444 | -6.1% |
| Other amounts payable | 47/48 | €2,349,932 | - | -€2.3m | |
| Accrued charges and deferred income | 492/3 | €111 | €9,658 | +€9,547 | +8600.9% |
| Operating income | 70/76A | €9,820,023 | €9,158,636 | -€661,387 | -6.7% |
| Turnover | 70 | €8,322,769 | €7,719,450 | -€603,319 | -7.2% |
| Other operating income | 74 | €1,497,254 | €1,439,186 | -€58,068 | -3.9% |
| Operating charges | 60/66A | €7,163,762 | €6,934,118 | -€229,644 | -3.2% |
| Goods for resale, raw materials and consumables | 60 | €3,603 | €2,193 | -€1,410 | -39.1% |
| Purchases | 600/8 | €3,603 | €2,193 | -€1,410 | -39.1% |
| Services and other goods | 61 | €898,708 | €961,962 | +€63,254 | +7.0% |
| Remuneration, social security and pensions | 62 | €6,162,441 | €5,860,686 | -€301,755 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,274 | €99,037 | +€763 | +0.8% |
| Other operating charges | 640/8 | €736 | €822 | +€86 | +11.7% |
| Non-recurring operating charges | 66A | - | €9,418 | +€9,418 | |
| Operating profit (loss) | 9901 | €2,656,261 | €2,224,518 | -€431,743 | -16.3% |
| Financial income | 75/76B | €88,079 | €107,417 | +€19,338 | +22.0% |
| Recurring financial income | 75 | €88,079 | €107,417 | +€19,338 | +22.0% |
| Income from current assets | 751 | €88,079 | €107,357 | +€19,278 | +21.9% |
| Other financial income | 752/9 | - | €60 | +€60 | |
| Financial charges | 65/66B | €108,372 | €107,559 | -€813 | -0.8% |
| Recurring financial charges | 65 | €108,372 | €107,559 | -€813 | -0.8% |
| Debt charges | 650 | €106,929 | €106,691 | -€238 | -0.2% |
| Other financial charges | 652/9 | €1,443 | €868 | -€575 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €2,635,968 | €2,224,376 | -€411,592 | -15.6% |
| Income taxes | 67/77 | €744,657 | €598,411 | -€146,246 | -19.6% |
| Taxes | 670/3 | €744,657 | €598,411 | -€146,246 | -19.6% |
| Profit (loss) for the period | 9904 | €1,891,311 | €1,625,965 | -€265,346 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,891,311 | €1,625,965 | -€265,346 | -14.0% |
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 5 October 2026 via checked.be.