LOOKING FOR ELVIS: 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.
LOOKING FOR ELVIS
Largest movements
- Cash +€16,837
up €16,837 (+1,245%), from €1,353 to €18,190
mainly Other debts (+€33,683) and Net result for the year (+€26,082)
- Tangible fixed assets -€1,112
down €1,112 (-49.1%), from €2,264 to €1,153
- Other debts +€33,683
new in 2025: €33,683
- Profit (loss) carried forward -€5,741
down €5,741 (-100%), from €5,741 to €0
- Tax, wage and social debts -€5,255
down €5,255 (-93.1%), from €5,646 to €390
- Trade debts -€4,691
down €4,691 (-69.9%), from €6,709 to €2,017
- Reserves -€1,860
down €1,860 (-100%), from €1,860 to €0
of which Distributable reserves: -€1,860
- Gross operating margin +€64,007
up €64,007, from -€31,479 to €32,527
- Financial charges +€2,228
up €2,228 (+220%), from €1,014 to €3,242
- Other operating charges +€2,031
up €2,031 (+381%), from €533 to €2,563
- Financial income +€362
up €362 (+89.1%), from €406 to €768
- Depreciation +€352
up €352 (+46.4%), from €760 to €1,112
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 | €38,555 | €54,690 | +€16,135 | +41.8% |
| Fixed assets | 21/28 | €2,264 | €1,153 | -€1,112 | -49.1% |
| Tangible fixed assets | 22/27 | €2,264 | €1,153 | -€1,112 | -49.1% |
| Furniture and vehicles | 24 | €2,264 | €1,153 | -€1,112 | -49.1% |
| Current assets | 29/58 | €36,291 | €53,538 | +€17,247 | +47.5% |
| Amounts receivable after more than one year | 29 | €12,400 | €12,400 | = | 0.0% |
| Other amounts receivable | 291 | €12,400 | €12,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,906 | €22,101 | +€195 | +0.9% |
| Trade receivables | 40 | €19,379 | €12,825 | -€6,555 | -33.8% |
| Other amounts receivable | 41 | €2,526 | €9,276 | +€6,750 | +267% |
| Cash at bank and in hand | 54/58 | €1,353 | €18,190 | +€16,837 | +1,245% |
| Deferred charges and accrued income | 490/1 | €633 | €847 | +€214 | +33.9% |
| Total equity and liabilities | 10/49 | €38,555 | €54,690 | +€16,135 | +41.8% |
| Equity | 10/15 | €26,201 | €18,600 | -€7,601 | -29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | €5,741 | €0 | -€5,741 | -100% |
| Amounts payable | 17/49 | €12,354 | €36,090 | +€23,736 | +192% |
| Amounts payable within one year | 42/48 | €12,354 | €36,090 | +€23,736 | +192% |
| Trade debts | 44 | €6,709 | €2,017 | -€4,691 | -69.9% |
| Suppliers | 440/4 | €6,709 | €2,017 | -€4,691 | -69.9% |
| Taxes, remuneration and social security | 45 | €5,646 | €390 | -€5,255 | -93.1% |
| Taxes | 450/3 | €5,646 | €390 | -€5,255 | -93.1% |
| Other amounts payable | 47/48 | - | €33,683 | +€33,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €1,112 | +€352 | +46.4% |
| Other operating charges | 640/8 | €533 | €2,563 | +€2,031 | +381% |
| Gross operating margin | 9900 | -€31,479 | €32,527 | +€64,007 | |
| Operating profit (loss) | 9901 | -€32,772 | €28,853 | +€61,624 | |
| Financial income | 75/76B | €406 | €768 | +€362 | +89.1% |
| Recurring financial income | 75 | €406 | €768 | +€362 | +89.1% |
| Financial charges | 65/66B | €1,014 | €3,242 | +€2,228 | +220% |
| Recurring financial charges | 65 | €1,014 | €3,242 | +€2,228 | +220% |
| Profit (loss) for the period before taxes | 9903 | -€33,380 | €26,378 | +€59,758 | |
| Income taxes | 67/77 | €141 | €297 | +€156 | +111% |
| Profit (loss) for the period | 9904 | -€33,521 | €26,082 | +€59,602 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,521 | €26,082 | +€59,602 |
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 16 October 2026 via checked.be.