ELAMA: what changed
Two fiscal 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.
ELAMA
Largest movements
- Cash +€46,446
up €46,446 (+24.0%), from €193,503 to €239,949
mainly Net result for the year (+€223,450) and Other debts (+€33,268)
- Tangible fixed assets -€9,425
down €9,425 (-54.7%), from €17,218 to €7,793
- Receivables within one year -€6,583
down €6,583 (-42.3%), from €15,557 to €8,974
of which Other amounts receivable: -€3,482
- Other debts +€33,268
up €33,268 (+17.5%), from €190,182 to €223,450
- Tax, wage and social debts +€6,859
up €6,859 (+36.6%), from €18,748 to €25,607
of which Taxes: +€9,370
- Current portion of long-term debt -€6,673
down €6,673 (-100.0%), from €6,673 to €0
- Gross operating margin +€55,637
up €55,637 (+22.1%), from €252,260 to €307,897
- Taxes +€13,201
up €13,201 (+22.8%), from €57,947 to €71,149
- Financial income -€6,561
down €6,561 (-90.0%), from €7,292 to €731
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.
Cash bridge derived
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 | €229,655 | €260,168 | +€30,514 | +13.3% |
| Fixed assets | 21/28 | €17,218 | €7,793 | -€9,425 | -54.7% |
| Tangible fixed assets | 22/27 | €17,218 | €7,793 | -€9,425 | -54.7% |
| Furniture and vehicles | 24 | €17,218 | €7,793 | -€9,425 | -54.7% |
| Current assets | 29/58 | €212,437 | €252,375 | +€39,939 | +18.8% |
| Amounts receivable within one year | 40/41 | €15,557 | €8,974 | -€6,583 | -42.3% |
| Trade receivables | 40 | €4,657 | €1,557 | -€3,100 | -66.6% |
| Other amounts receivable | 41 | €10,900 | €7,417 | -€3,482 | -32.0% |
| Cash at bank and in hand | 54/58 | €193,503 | €239,949 | +€46,446 | +24.0% |
| Deferred charges and accrued income | 490/1 | €3,377 | €3,453 | +€76 | +2.2% |
| Total equity and liabilities | 10/49 | €229,655 | €260,168 | +€30,514 | +13.3% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €225,655 | €256,168 | +€30,514 | +13.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €223,485 | €253,946 | +€30,460 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €6,673 | €0 | -€6,673 | -100.0% |
| Financial debts | 43 | €595 | €112 | -€483 | -81.3% |
| Credit institutions | 430/8 | €595 | €112 | -€483 | -81.3% |
| Trade debts | 44 | €7,287 | €4,777 | -€2,511 | -34.5% |
| Suppliers | 440/4 | €7,287 | €4,777 | -€2,511 | -34.5% |
| Taxes, remuneration and social security | 45 | €18,748 | €25,607 | +€6,859 | +36.6% |
| Taxes | 450/3 | €16,237 | €25,607 | +€9,370 | +57.7% |
| Remuneration and social security | 454/9 | €2,511 | €0 | -€2,511 | -100.0% |
| Other amounts payable | 47/48 | €190,182 | €223,450 | +€33,268 | +17.5% |
| Accrued charges and deferred income | 492/3 | €2,169 | €2,223 | +€54 | +2.5% |
| Non-recurring operating income | 76A | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,310 | €10,546 | +€236 | +2.3% |
| Other operating charges | 640/8 | €668 | €3,017 | +€2,349 | +351.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €252,260 | €307,897 | +€55,637 | +22.1% |
| Operating profit (loss) | 9901 | €241,282 | €294,334 | +€53,052 | +22.0% |
| Financial income | 75/76B | €7,292 | €731 | -€6,561 | -90.0% |
| Recurring financial income | 75 | €7,292 | €731 | -€6,561 | -90.0% |
| Financial charges | 65/66B | €445 | €466 | +€21 | +4.7% |
| Recurring financial charges | 65 | €445 | €466 | +€21 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €248,129 | €294,599 | +€46,470 | +18.7% |
| Income taxes | 67/77 | €57,947 | €71,149 | +€13,201 | +22.8% |
| Profit (loss) for the period | 9904 | €190,182 | €223,450 | +€33,268 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €190,182 | €223,450 | +€33,268 | +17.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.