ELLA: what changed
ELLA
Largest movements
- Cash +€16,227
up €16,227 (+131%), from €12,413 to €28,640
mainly Trade debts (+€6,471) and Net result for the year (+€6,007)
- Receivables within one year -€1,117
down €1,117 (-8.6%), from €12,922 to €11,806
of which Other amounts receivable: -€950
- Trade debts +€6,471
up €6,471 (+222%), from €2,915 to €9,386
- Reserves +€6,007
up €6,007 (+14,984%), from €40 to €6,047
- Tax, wage and social debts +€2,632
up €2,632 (+396%), from €665 to €3,297
- Gross operating margin +€7,619
up €7,619 (+428%), from €1,779 to €9,399
- Taxes +€2,291
up €2,291 (+344%), from €665 to €2,957
- Other operating charges -€629
down €629 (-49.7%), from €1,267 to €638
- Financial income +€354
up €354 (+107%), from €331 to €685
- Financial charges +€345
up €345 (+250%), from €138 to €482
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,620 | €43,730 | +€15,110 | +52.8% |
| Fixed assets | 21/28 | €3,285 | €3,285 | = | 0.0% |
| Financial fixed assets | 28 | €3,285 | €3,285 | = | 0.0% |
| Current assets | 29/58 | €25,335 | €40,445 | +€15,110 | +59.6% |
| Amounts receivable within one year | 40/41 | €12,922 | €11,806 | -€1,117 | -8.6% |
| Trade receivables | 40 | €167 | - | -€167 | |
| Other amounts receivable | 41 | €12,755 | €11,806 | -€950 | -7.4% |
| Cash at bank and in hand | 54/58 | €12,413 | €28,640 | +€16,227 | +131% |
| Total equity and liabilities | 10/49 | €28,620 | €43,730 | +€15,110 | +52.8% |
| Equity | 10/15 | €25,040 | €31,047 | +€6,007 | +24.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €40 | €6,047 | +€6,007 | +14,984% |
| Distributable reserves | 133 | €40 | €6,047 | +€6,007 | +14,984% |
| Amounts payable | 17/49 | €3,580 | €12,683 | +€9,103 | +254% |
| Amounts payable within one year | 42/48 | €3,580 | €12,683 | +€9,103 | +254% |
| Trade debts | 44 | €2,915 | €9,386 | +€6,471 | +222% |
| Suppliers | 440/4 | €2,915 | €9,386 | +€6,471 | +222% |
| Taxes, remuneration and social security | 45 | €665 | €3,297 | +€2,632 | +396% |
| Taxes | 450/3 | €665 | €3,297 | +€2,632 | +396% |
| Other operating charges | 640/8 | €1,267 | €638 | -€629 | -49.7% |
| Gross operating margin | 9900 | €1,779 | €9,399 | +€7,619 | +428% |
| Operating profit (loss) | 9901 | €512 | €8,761 | +€8,249 | +1,610% |
| Financial income | 75/76B | €331 | €685 | +€354 | +107% |
| Recurring financial income | 75 | €331 | €685 | +€354 | +107% |
| Financial charges | 65/66B | €138 | €482 | +€345 | +250% |
| Recurring financial charges | 65 | €138 | €482 | +€345 | +250% |
| Profit (loss) for the period before taxes | 9903 | €705 | €8,964 | +€8,258 | +1,171% |
| Income taxes | 67/77 | €665 | €2,957 | +€2,291 | +344% |
| Profit (loss) for the period | 9904 | €40 | €6,007 | +€5,967 | +14,884% |
| Profit (loss) for the period to be appropriated | 9905 | €40 | €6,007 | +€5,967 | +14,884% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.