Elda: 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.
Elda
Largest movements
- Tangible fixed assets -€18,394
down €18,394 (-1.9%), from €964,236 to €945,842
- Debts after one year -€48,799
down €48,799 (-6.8%), from €714,378 to €665,578
- Other debts +€24,464
up €24,464 (+15.4%), from €159,200 to €183,664
- Reserves +€14,374
up €14,374 (+43.1%), from €33,331 to €47,704
- Gross operating margin -€8,630
down €8,630 (-13.3%), from €64,963 to €56,333
- Taxes -€2,604
down €2,604 (-35.2%), from €7,395 to €4,791
- Financial charges -€848
down €848 (-6.1%), from €13,816 to €12,968
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 | €972,715 | €954,876 | -€17,838 | -1.8% |
| Fixed assets | 21/28 | €964,236 | €945,842 | -€18,394 | -1.9% |
| Tangible fixed assets | 22/27 | €964,236 | €945,842 | -€18,394 | -1.9% |
| Land and buildings | 22 | €964,236 | €945,842 | -€18,394 | -1.9% |
| Current assets | 29/58 | €8,479 | €9,035 | +€556 | +6.6% |
| Amounts receivable within one year | 40/41 | €1,594 | €2,755 | +€1,161 | +72.9% |
| Other amounts receivable | 41 | €1,594 | €2,755 | +€1,161 | +72.9% |
| Cash at bank and in hand | 54/58 | €5,679 | €5,020 | -€658 | -11.6% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,259 | +€53 | +4.4% |
| Total equity and liabilities | 10/49 | €972,715 | €954,876 | -€17,838 | -1.8% |
| Equity | 10/15 | €39,531 | €53,904 | +€14,374 | +36.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,331 | €47,704 | +€14,374 | +43.1% |
| Distributable reserves | 133 | €33,331 | €47,704 | +€14,374 | +43.1% |
| Amounts payable | 17/49 | €933,184 | €900,972 | -€32,212 | -3.5% |
| Amounts payable after more than one year | 17 | €714,378 | €665,578 | -€48,799 | -6.8% |
| Financial debts | 170/4 | €714,378 | €665,578 | -€48,799 | -6.8% |
| Amounts payable within one year | 42/48 | €214,707 | €232,544 | +€17,837 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €47,948 | €48,799 | +€851 | +1.8% |
| Trade debts | 44 | €164 | €81 | -€83 | -50.5% |
| Suppliers | 440/4 | €164 | €81 | -€83 | -50.5% |
| Taxes, remuneration and social security | 45 | €7,395 | €0 | -€7,395 | -100.0% |
| Taxes | 450/3 | €7,395 | €0 | -€7,395 | -100.0% |
| Other amounts payable | 47/48 | €159,200 | €183,664 | +€24,464 | +15.4% |
| Accrued charges and deferred income | 492/3 | €4,100 | €2,850 | -€1,250 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,394 | €18,394 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,617 | €5,806 | +€190 | +3.4% |
| Gross operating margin | 9900 | €64,963 | €56,333 | -€8,630 | -13.3% |
| Operating profit (loss) | 9901 | €40,952 | €32,132 | -€8,820 | -21.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13,816 | €12,968 | -€848 | -6.1% |
| Recurring financial charges | 65 | €13,816 | €12,968 | -€848 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €27,137 | €19,165 | -€7,972 | -29.4% |
| Income taxes | 67/77 | €7,395 | €4,791 | -€2,604 | -35.2% |
| Profit (loss) for the period | 9904 | €19,742 | €14,374 | -€5,368 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,742 | €14,374 | -€5,368 | -27.2% |
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 10 October 2026 via checked.be.