ELAMRUMI: 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.
ELAMRUMI
Largest movements
- Cash +€97,177
up €97,177 (+73.7%), from €131,843 to €229,020
mainly Net result for the year (+€97,294) and Deferred charges and accrued income (+€95,452)
- Deferred charges and accrued income -€95,452
down €95,452 (-63.4%), from €150,501 to €55,049
- Receivables within one year +€60,312
up €60,312 (+33.9%), from €177,761 to €238,073
of which Other amounts receivable: +€97,217
- Financial fixed assets +€31,922
up €31,922 (+52.4%), from €60,905 to €92,827
- Intangible fixed assets -€25,500
down €25,500 (-100%), from €25,500 to €0
- Reserves +€97,294
up €97,294 (+13.6%), from €713,116 to €810,410
of which Non-distributable reserves: +€138,016
- Trade debts -€37,806
down €37,806 (-98.8%), from €38,261 to €456
- Current portion of long-term debt -€24,661
down €24,661 (-100%), from €24,661 to €0
- Tax, wage and social debts +€15,509
up €15,509 (+50.6%), from €30,668 to €46,177
- Turnover -€78,829
down €78,829 (-15.8%), from €497,726 to €418,897
- Gross operating margin -€45,461
down €45,461 (-35.4%), from €128,585 to €83,124
- Purchases and services -€27,559
down €27,559 (-7.6%), from €363,332 to €335,774
- Taxes -€13,435
down €13,435 (-34.3%), from €39,204 to €25,769
- Financial income +€11,138
up €11,138 (+14.2%), from €78,245 to €89,383
of which Non-recurring financial income: +€16,422
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €825,257 | €875,593 | +€50,336 | +6.1% |
| Fixed assets | 21/28 | €146,616 | €141,350 | -€5,265 | -3.6% |
| Intangible fixed assets | 21 | €25,500 | €0 | -€25,500 | -100% |
| Tangible fixed assets | 22/27 | €60,211 | €48,523 | -€11,688 | -19.4% |
| Land and buildings | 22 | €14,545 | €9,697 | -€4,848 | -33.3% |
| Plant, machinery and equipment | 23 | €41,349 | €36,067 | -€5,282 | -12.8% |
| Furniture and vehicles | 24 | €4,317 | €2,760 | -€1,557 | -36.1% |
| Financial fixed assets | 28 | €60,905 | €92,827 | +€31,922 | +52.4% |
| Current assets | 29/58 | €678,641 | €734,242 | +€55,601 | +8.2% |
| Amounts receivable after more than one year | 29 | €218,537 | €212,100 | -€6,437 | -2.9% |
| Trade receivables | 290 | €218,537 | €212,100 | -€6,437 | -2.9% |
| Amounts receivable within one year | 40/41 | €177,761 | €238,073 | +€60,312 | +33.9% |
| Trade receivables | 40 | €36,905 | €0 | -€36,905 | -100% |
| Other amounts receivable | 41 | €140,856 | €238,073 | +€97,217 | +69.0% |
| Cash at bank and in hand | 54/58 | €131,843 | €229,020 | +€97,177 | +73.7% |
| Deferred charges and accrued income | 490/1 | €150,501 | €55,049 | -€95,452 | -63.4% |
| Total equity and liabilities | 10/49 | €825,257 | €875,593 | +€50,336 | +6.1% |
| Equity | 10/15 | €731,666 | €828,960 | +€97,294 | +13.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €713,116 | €810,410 | +€97,294 | +13.6% |
| Non-distributable reserves | 130/1 | €22,432 | €160,448 | +€138,016 | +615% |
| Reserves not available under the articles | 1311 | €22,432 | €160,448 | +€138,016 | +615% |
| Distributable reserves | 133 | €690,684 | €649,962 | -€40,722 | -5.9% |
| Amounts payable | 17/49 | €93,591 | €46,632 | -€46,958 | -50.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €93,591 | €46,632 | -€46,958 | -50.2% |
| Current portion of amounts payable after more than one year | 42 | €24,661 | €0 | -€24,661 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €38,261 | €456 | -€37,806 | -98.8% |
| Suppliers | 440/4 | €38,261 | €456 | -€37,806 | -98.8% |
| Taxes, remuneration and social security | 45 | €30,668 | €46,177 | +€15,509 | +50.6% |
| Taxes | 450/3 | €30,668 | €46,177 | +€15,509 | +50.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €497,726 | €418,897 | -€78,829 | -15.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €363,332 | €335,774 | -€27,559 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,766 | €42,633 | -€5,133 | -10.7% |
| Other operating charges | 640/8 | €1,791 | €4,748 | +€2,958 | +165% |
| Gross operating margin | 9900 | €128,585 | €83,124 | -€45,461 | -35.4% |
| Operating profit (loss) | 9901 | €79,028 | €35,743 | -€43,285 | -54.8% |
| Financial income | 75/76B | €78,245 | €89,383 | +€11,138 | +14.2% |
| Recurring financial income | 75 | €78,245 | €72,961 | -€5,284 | -6.8% |
| Non-recurring financial income | 76B | - | €16,422 | +€16,422 | |
| Financial charges | 65/66B | €4,558 | €2,063 | -€2,496 | -54.8% |
| Recurring financial charges | 65 | €4,558 | €2,063 | -€2,496 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €152,714 | €123,063 | -€29,651 | -19.4% |
| Income taxes | 67/77 | €39,204 | €25,769 | -€13,435 | -34.3% |
| Profit (loss) for the period | 9904 | €113,511 | €97,294 | -€16,217 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €113,511 | €97,294 | -€16,217 | -14.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.