ELA-KIMIA: what changed
ELA-KIMIA
Largest movements
- Receivables within one year +€59,873
up €59,873 (+4,782%), from €1,252 to €61,125
of which Trade receivables: +€56,824
- Tangible fixed assets -€3,217
down €3,217 (-100%), from €3,217 to €0
- Cash +€1,816
up €1,816 (+39.1%), from €4,644 to €6,460
mainly Other debts (+€26,268) and Tax, wage and social debts (+€23,169)
- Other debts +€26,268
new in 2025: €26,268
- Tax, wage and social debts +€23,169
new in 2025: €23,169
of which Remuneration and social security: +€15,800
- Profit (loss) carried forward +€11,228
up €11,228 (+488%), from €2,299 to €13,527
- Trade debts -€2,497
down €2,497 (-100%), from €2,497 to €0
- Purchases and services -€29,373
down €29,373 (-26.8%), from €109,550 to €80,177
- Turnover -€24,543
down €24,543 (-20.0%), from €122,518 to €97,975
- Gross operating margin +€4,829
up €4,829 (+37.2%), from €12,968 to €17,797
- Taxes +€1,611
new in 2025: €1,611
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 | €9,113 | €67,586 | +€58,473 | +642% |
| Fixed assets | 21/28 | €3,217 | €0 | -€3,217 | -100% |
| Tangible fixed assets | 22/27 | €3,217 | €0 | -€3,217 | -100% |
| Furniture and vehicles | 24 | €3,217 | €0 | -€3,217 | -100% |
| Current assets | 29/58 | €5,896 | €67,586 | +€61,690 | +1,046% |
| Amounts receivable within one year | 40/41 | €1,252 | €61,125 | +€59,873 | +4,782% |
| Trade receivables | 40 | - | €56,824 | +€56,824 | |
| Other amounts receivable | 41 | €1,252 | €4,302 | +€3,050 | +244% |
| Cash at bank and in hand | 54/58 | €4,644 | €6,460 | +€1,816 | +39.1% |
| Total equity and liabilities | 10/49 | €9,113 | €67,586 | +€58,473 | +642% |
| Equity | 10/15 | €4,299 | €15,527 | +€11,228 | +261% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €2,299 | €13,527 | +€11,228 | +488% |
| Amounts payable | 17/49 | €4,814 | €52,059 | +€47,245 | +981% |
| Amounts payable within one year | 42/48 | €4,814 | €52,059 | +€47,245 | +981% |
| Current portion of amounts payable after more than one year | 42 | €2,317 | €2,621 | +€304 | +13.1% |
| Trade debts | 44 | €2,497 | €0 | -€2,497 | -100% |
| Suppliers | 440/4 | €2,497 | €0 | -€2,497 | -100% |
| Taxes, remuneration and social security | 45 | - | €23,169 | +€23,169 | |
| Taxes | 450/3 | - | €7,369 | +€7,369 | |
| Remuneration and social security | 454/9 | - | €15,800 | +€15,800 | |
| Other amounts payable | 47/48 | - | €26,268 | +€26,268 | |
| Turnover | 70 | €122,518 | €97,975 | -€24,543 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,550 | €80,177 | -€29,373 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €2,617 | -€504 | -16.2% |
| Other operating charges | 640/8 | €781 | - | -€781 | |
| Non-recurring operating charges | 66A | €234 | €1,720 | +€1,486 | +635% |
| Gross operating margin | 9900 | €12,968 | €17,797 | +€4,829 | +37.2% |
| Operating profit (loss) | 9901 | €8,832 | €13,461 | +€4,629 | +52.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €162 | €623 | +€461 | +285% |
| Recurring financial charges | 65 | €162 | €623 | +€461 | +285% |
| Profit (loss) for the period before taxes | 9903 | €8,670 | €12,838 | +€4,168 | +48.1% |
| Income taxes | 67/77 | - | €1,611 | +€1,611 | |
| Profit (loss) for the period | 9904 | €8,670 | €11,227 | +€2,557 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,670 | €11,227 | +€2,557 | +29.5% |
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 7 November 2026 via checked.be.