NEW ELITE: 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.
NEW ELITE
Largest movements
- Cash +€7,081
up €7,081 (+7730.1%), from €92 to €7,172
mainly Other debts (+€8,656) and Trade debts (+€2,949)
- Receivables within one year +€4,818
up €4,818 (+82.3%), from €5,852 to €10,670
- Other debts +€8,656
up €8,656 (+75.8%), from €11,415 to €20,071
- Trade debts +€2,949
up €2,949 (+290.3%), from €1,016 to €3,965
- Tax, wage and social debts +€586
up €586 (+45.8%), from €1,278 to €1,863
- Gross operating margin -€4,567
down €4,567, from €4,485 to -€82
- Financial charges -€132
down €132 (-44.0%), from €300 to €168
- Other operating charges +€111
up €111 (+398.1%), from €28 to €139
- Financial income +€97
new in 2025: €97
of which Financial income: +€97
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 | €20,189 | €32,088 | +€11,899 | +58.9% |
| Current assets | 29/58 | €20,189 | €32,088 | +€11,899 | +58.9% |
| Stocks and contracts in progress | 3 | €14,245 | €14,245 | = | 0.0% |
| Stocks | 30/36 | €14,245 | €14,245 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,852 | €10,670 | +€4,818 | +82.3% |
| Trade receivables | 40 | €5,852 | €10,670 | +€4,818 | +82.3% |
| Cash at bank and in hand | 54/58 | €92 | €7,172 | +€7,081 | +7730.1% |
| Total equity and liabilities | 10/49 | €20,189 | €32,088 | +€11,899 | +58.9% |
| Equity | 10/15 | €6,480 | €6,188 | -€292 | -4.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,980 | €4,688 | -€292 | -5.9% |
| Amounts payable | 17/49 | €13,709 | €25,900 | +€12,191 | +88.9% |
| Amounts payable within one year | 42/48 | €13,709 | €25,900 | +€12,191 | +88.9% |
| Trade debts | 44 | €1,016 | €3,965 | +€2,949 | +290.3% |
| Suppliers | 440/4 | €1,016 | €3,965 | +€2,949 | +290.3% |
| Taxes, remuneration and social security | 45 | €1,278 | €1,863 | +€586 | +45.8% |
| Taxes | 450/3 | €1,278 | €1,863 | +€586 | +45.8% |
| Other amounts payable | 47/48 | €11,415 | €20,071 | +€8,656 | +75.8% |
| Other operating charges | 640/8 | €28 | €139 | +€111 | +398.1% |
| Gross operating margin | 9900 | €4,485 | -€82 | -€4,567 | |
| Operating profit (loss) | 9901 | €4,457 | -€221 | -€4,678 | |
| Financial income | 75/76B | - | €97 | +€97 | |
| Recurring financial income | 75 | - | €97 | +€97 | |
| Non-recurring financial income | 76B | - | €97 | +€97 | |
| Financial charges | 65/66B | €300 | €168 | -€132 | -44.0% |
| Recurring financial charges | 65 | €300 | €168 | -€132 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €4,158 | -€292 | -€4,450 | |
| Profit (loss) for the period | 9904 | €4,158 | -€292 | -€4,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,158 | -€292 | -€4,450 |
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 1 October 2026 via checked.be.