LEDERWAREN ELONA: 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.
LEDERWAREN ELONA
Largest movements
- Cash +€15,612
up €15,612 (+343%), from €4,546 to €20,158
mainly Stocks and contracts (+€11,007) and Net result for the year (+€8,385)
- Stocks and contracts -€11,007
down €11,007 (-25.2%), from €43,644 to €32,638
- Profit (loss) carried forward +€8,385
up €8,385 (+33.8%), from -€24,818 to -€16,433
- Other debts -€3,758
down €3,758 (-11.8%), from €31,748 to €27,989
- Trade debts -€1,587
down €1,587 (-7.6%), from €20,856 to €19,269
- Short-term financial debts +€1,270
up €1,270 (+43.2%), from €2,942 to €4,212
- Gross operating margin +€3,586
up €3,586 (+64.7%), from €5,545 to €9,131
- Other operating charges -€1,687
no longer reported in 2025 (was €1,687)
- Financial charges +€118
up €118 (+18.7%), from €628 to €746
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 | €56,546 | €60,856 | +€4,310 | +7.6% |
| Fixed assets | 21/28 | €137 | €137 | = | 0.0% |
| Financial fixed assets | 28 | €137 | €137 | = | 0.0% |
| Current assets | 29/58 | €56,409 | €60,719 | +€4,310 | +7.6% |
| Stocks and contracts in progress | 3 | €43,644 | €32,638 | -€11,007 | -25.2% |
| Stocks | 30/36 | €43,644 | €32,638 | -€11,007 | -25.2% |
| Amounts receivable within one year | 40/41 | €8,019 | €7,923 | -€96 | -1.2% |
| Trade receivables | 40 | €3,473 | €3,482 | +€8 | +0.2% |
| Other amounts receivable | 41 | €4,546 | €4,442 | -€104 | -2.3% |
| Cash at bank and in hand | 54/58 | €4,546 | €20,158 | +€15,612 | +343% |
| Deferred charges and accrued income | 490/1 | €199 | - | -€199 | |
| Total equity and liabilities | 10/49 | €56,546 | €60,856 | +€4,310 | +7.6% |
| Equity | 10/15 | -€864 | €7,520 | +€8,385 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,361 | €5,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,502 | €3,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,818 | -€16,433 | +€8,385 | +33.8% |
| Amounts payable | 17/49 | €57,411 | €53,336 | -€4,075 | -7.1% |
| Amounts payable within one year | 42/48 | €57,411 | €53,336 | -€4,075 | -7.1% |
| Financial debts | 43 | €2,942 | €4,212 | +€1,270 | +43.2% |
| Credit institutions | 430/8 | €2,942 | €4,212 | +€1,270 | +43.2% |
| Trade debts | 44 | €20,856 | €19,269 | -€1,587 | -7.6% |
| Suppliers | 440/4 | €20,856 | €19,269 | -€1,587 | -7.6% |
| Taxes, remuneration and social security | 45 | €1,865 | €1,865 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,865 | €1,865 | = | 0.0% |
| Other amounts payable | 47/48 | €31,748 | €27,989 | -€3,758 | -11.8% |
| Other operating charges | 640/8 | €1,687 | - | -€1,687 | |
| Gross operating margin | 9900 | €5,545 | €9,131 | +€3,586 | +64.7% |
| Operating profit (loss) | 9901 | €3,858 | €9,131 | +€5,273 | +137% |
| Financial charges | 65/66B | €628 | €746 | +€118 | +18.7% |
| Recurring financial charges | 65 | €628 | €746 | +€118 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €3,230 | €8,385 | +€5,155 | +160% |
| Profit (loss) for the period | 9904 | €3,230 | €8,385 | +€5,155 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €3,230 | €8,385 | +€5,155 | +160% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.