ELASTIK LAB: 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.
ELASTIK LAB
Largest movements
- Deferred charges and accrued income -€3,390
down €3,390 (-35.0%), from €9,699 to €6,309
- Receivables within one year +€2,284
up €2,284 (+6.3%), from €36,526 to €38,810
of which Trade receivables: +€9,420
- Cash +€1,973
new in 2025: €1,973
mainly Tax, wage and social debts (+€9,335) and Accrued charges and deferred income (+€4,109)
- Tangible fixed assets +€1,023
up €1,023 (+36.0%), from €2,837 to €3,860
- Tax, wage and social debts +€9,335
up €9,335 (+123%), from €7,597 to €16,931
- Profit (loss) carried forward -€4,674
down €4,674 (-83.2%), from €5,617 to €943
- Short-term financial debts -€4,353
no longer reported in 2025 (was €4,353)
- Accrued charges and deferred income +€4,109
up €4,109 (+2,912%), from €141 to €4,250
- Trade debts -€2,403
down €2,403 (-9.8%), from €24,602 to €22,199
- Gross operating margin -€13,527
down €13,527 (-81.4%), from €16,627 to €3,100
- Taxes -€3,161
down €3,161 (-85.5%), from €3,696 to €535
- Other operating charges +€353
up €353 (+97.6%), from €361 to €714
- Financial income +€214
up €214 (+29.0%), from €739 to €953
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 | €52,310 | €54,324 | +€2,014 | +3.9% |
| Formation expenses | 20 | €394 | €161 | -€233 | -59.2% |
| Fixed assets | 21/28 | €5,692 | €7,071 | +€1,380 | +24.2% |
| Tangible fixed assets | 22/27 | €2,837 | €3,860 | +€1,023 | +36.0% |
| Furniture and vehicles | 24 | €2,837 | €3,860 | +€1,023 | +36.0% |
| Financial fixed assets | 28 | €2,854 | €3,211 | +€357 | +12.5% |
| Current assets | 29/58 | €46,225 | €47,092 | +€867 | +1.9% |
| Amounts receivable within one year | 40/41 | €36,526 | €38,810 | +€2,284 | +6.3% |
| Trade receivables | 40 | €13,230 | €22,650 | +€9,420 | +71.2% |
| Other amounts receivable | 41 | €23,296 | €16,159 | -€7,136 | -30.6% |
| Cash at bank and in hand | 54/58 | - | €1,973 | +€1,973 | |
| Deferred charges and accrued income | 490/1 | €9,699 | €6,309 | -€3,390 | -35.0% |
| Total equity and liabilities | 10/49 | €52,310 | €54,324 | +€2,014 | +3.9% |
| Equity | 10/15 | €15,617 | €10,943 | -€4,674 | -29.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,617 | €943 | -€4,674 | -83.2% |
| Amounts payable | 17/49 | €36,693 | €43,381 | +€6,688 | +18.2% |
| Amounts payable within one year | 42/48 | €36,552 | €39,131 | +€2,579 | +7.1% |
| Financial debts | 43 | €4,353 | - | -€4,353 | |
| Credit institutions | 430/8 | €4,353 | - | -€4,353 | |
| Trade debts | 44 | €24,602 | €22,199 | -€2,403 | -9.8% |
| Suppliers | 440/4 | €24,602 | €22,199 | -€2,403 | -9.8% |
| Taxes, remuneration and social security | 45 | €7,597 | €16,931 | +€9,335 | +123% |
| Taxes | 450/3 | €7,597 | €16,931 | +€9,335 | +123% |
| Accrued charges and deferred income | 492/3 | €141 | €4,250 | +€4,109 | +2,912% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,096 | €2,192 | +€96 | +4.6% |
| Other operating charges | 640/8 | €361 | €714 | +€353 | +97.6% |
| Gross operating margin | 9900 | €16,627 | €3,100 | -€13,527 | -81.4% |
| Operating profit (loss) | 9901 | €14,170 | €195 | -€13,975 | -98.6% |
| Financial income | 75/76B | €739 | €953 | +€214 | +29.0% |
| Recurring financial income | 75 | €739 | €953 | +€214 | +29.0% |
| Financial charges | 65/66B | €5,258 | €5,286 | +€28 | +0.5% |
| Recurring financial charges | 65 | €5,258 | €5,286 | +€28 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €9,650 | -€4,139 | -€13,789 | |
| Income taxes | 67/77 | €3,696 | €535 | -€3,161 | -85.5% |
| Profit (loss) for the period | 9904 | €5,954 | -€4,674 | -€10,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,954 | -€4,674 | -€10,628 |
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 21 October 2026 via checked.be.