ELega: what changed
ELega
Largest movements
- Current investments +€13,250
up €13,250 (+44.2%), from €30,000 to €43,250
- Receivables within one year -€4,476
down €4,476 (-99.6%), from €4,495 to €19
of which Other amounts receivable: -€2,255
- Cash +€954
up €954 (+3.7%), from €26,077 to €27,031
mainly Net result for the year (+€27,352) and Receivables within one year (+€4,476)
- Reserves +€27,352
new in 2025: €27,352
- Other debts -€21,566
down €21,566 (-100.0%), from €21,574 to €9
- Trade debts +€3,225
up €3,225 (+268%), from €1,204 to €4,429
- Tax, wage and social debts +€1,187
up €1,187 (+22.2%), from €5,340 to €6,527
- Taxes +€3,607
up €3,607 (+46.7%), from €7,726 to €11,333
- Gross operating margin +€2,259
up €2,259 (+6.1%), from €37,181 to €39,440
- Financial income +€633
up €633 (+253,312%), from €0 to €634
- Financial charges +€446
up €446 (+1,124%), from €40 to €485
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 | €63,470 | €73,935 | +€10,466 | +16.5% |
| Fixed assets | 21/28 | €2,898 | €3,636 | +€738 | +25.5% |
| Tangible fixed assets | 22/27 | €2,898 | €3,636 | +€738 | +25.5% |
| Plant, machinery and equipment | 23 | - | €1,462 | +€1,462 | |
| Furniture and vehicles | 24 | €2,898 | €2,173 | -€724 | -25.0% |
| Current assets | 29/58 | €60,572 | €70,300 | +€9,728 | +16.1% |
| Amounts receivable within one year | 40/41 | €4,495 | €19 | -€4,476 | -99.6% |
| Trade receivables | 40 | €2,221 | - | -€2,221 | |
| Other amounts receivable | 41 | €2,274 | €19 | -€2,255 | -99.2% |
| Current investments | 50/53 | €30,000 | €43,250 | +€13,250 | +44.2% |
| Cash at bank and in hand | 54/58 | €26,077 | €27,031 | +€954 | +3.7% |
| Total equity and liabilities | 10/49 | €63,470 | €73,935 | +€10,466 | +16.5% |
| Equity | 10/15 | €35,351 | €62,703 | +€27,352 | +77.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €27,352 | +€27,352 | |
| Distributable reserves | 133 | - | €27,352 | +€27,352 | |
| Profit (loss) carried forward | 14 | €33,351 | €33,351 | = | 0.0% |
| Amounts payable | 17/49 | €28,118 | €11,232 | -€16,886 | -60.1% |
| Amounts payable within one year | 42/48 | €28,118 | €10,964 | -€17,154 | -61.0% |
| Trade debts | 44 | €1,204 | €4,429 | +€3,225 | +268% |
| Suppliers | 440/4 | €1,204 | €4,429 | +€3,225 | +268% |
| Taxes, remuneration and social security | 45 | €5,340 | €6,527 | +€1,187 | +22.2% |
| Taxes | 450/3 | €5,340 | €6,527 | +€1,187 | +22.2% |
| Other amounts payable | 47/48 | €21,574 | €9 | -€21,566 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €766 | +€42 | +5.8% |
| Other operating charges | 640/8 | €181 | €136 | -€45 | -24.8% |
| Gross operating margin | 9900 | €37,181 | €39,440 | +€2,259 | +6.1% |
| Operating profit (loss) | 9901 | €36,275 | €38,537 | +€2,262 | +6.2% |
| Financial income | 75/76B | €0 | €634 | +€633 | +253,312% |
| Recurring financial income | 75 | €0 | €634 | +€633 | +253,312% |
| Financial charges | 65/66B | €40 | €485 | +€446 | +1,124% |
| Recurring financial charges | 65 | €40 | €485 | +€446 | +1,124% |
| Profit (loss) for the period before taxes | 9903 | €36,235 | €38,685 | +€2,450 | +6.8% |
| Income taxes | 67/77 | €7,726 | €11,333 | +€3,607 | +46.7% |
| Profit (loss) for the period | 9904 | €28,509 | €27,352 | -€1,157 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,509 | €27,352 | -€1,157 | -4.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.