ELAM-IT: 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.
ELAM-IT
Largest movements
- Receivables within one year -€11,752
down €11,752 (-28.3%), from €41,535 to €29,783
- Tax, wage and social debts -€10,584
down €10,584 (-100%), from €10,584 to €0
- Trade debts -€750
down €750 (-13.8%), from €5,440 to €4,690
- Gross operating margin +€1,770
up €1,770 (+45.4%), from -€3,895 to -€2,125
- Financial income -€537
down €537 (-22.1%), from €2,427 to €1,891
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 | €41,539 | €29,820 | -€11,719 | -28.2% |
| Current assets | 29/58 | €41,539 | €29,820 | -€11,719 | -28.2% |
| Amounts receivable within one year | 40/41 | €41,535 | €29,783 | -€11,752 | -28.3% |
| Other amounts receivable | 41 | €41,535 | €29,783 | -€11,752 | -28.3% |
| Cash at bank and in hand | 54/58 | €4 | €37 | +€33 | +877% |
| Total equity and liabilities | 10/49 | €41,539 | €29,820 | -€11,719 | -28.2% |
| Equity | 10/15 | €25,515 | €25,130 | -€385 | -1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,946 | €41,946 | = | 0.0% |
| Distributable reserves | 133 | €41,946 | €41,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,430 | -€21,816 | -€385 | -1.8% |
| Amounts payable | 17/49 | €16,024 | €4,690 | -€11,334 | -70.7% |
| Amounts payable within one year | 42/48 | €16,024 | €4,690 | -€11,334 | -70.7% |
| Trade debts | 44 | €5,440 | €4,690 | -€750 | -13.8% |
| Suppliers | 440/4 | €5,440 | €4,690 | -€750 | -13.8% |
| Taxes, remuneration and social security | 45 | €10,584 | €0 | -€10,584 | -100% |
| Taxes | 450/3 | €10,584 | €0 | -€10,584 | -100% |
| Gross operating margin | 9900 | -€3,895 | -€2,125 | +€1,770 | +45.4% |
| Operating profit (loss) | 9901 | -€3,895 | -€2,125 | +€1,770 | +45.4% |
| Financial income | 75/76B | €2,427 | €1,891 | -€537 | -22.1% |
| Recurring financial income | 75 | €2,427 | €1,891 | -€537 | -22.1% |
| Financial charges | 65/66B | €150 | €151 | +€1 | +0.3% |
| Recurring financial charges | 65 | €150 | €151 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,618 | -€385 | +€1,233 | +76.2% |
| Profit (loss) for the period | 9904 | -€1,618 | -€385 | +€1,233 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,618 | -€385 | +€1,233 | +76.2% |
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 16 October 2026 via checked.be.