Elda & Helgis: what changed
Elda & Helgis
Largest movements
- Receivables within one year +€39,511
up €39,511 (+68.4%), from €57,789 to €97,300
of which Trade receivables: +€32,275
- Stocks and contracts -€29,750
no longer reported in 2024 (was €29,750)
- Cash +€21,073
up €21,073 (+1,843%), from €1,144 to €22,217
mainly Trade debts (+€30,748) and Stocks and contracts (+€29,750)
- Tangible fixed assets -€6,919
down €6,919 (-27.8%), from €24,878 to €17,959
of which Furniture and vehicles: -€9,380
- Deferred charges and accrued income -€1,424
down €1,424 (-67.6%), from €2,106 to €682
- Trade debts +€30,748
up €30,748 (+41.8%), from €73,500 to €104,248
- Profit (loss) carried forward -€13,587
down €13,587, from €3,627 to -€9,961
- Tax, wage and social debts +€5,733
up €5,733 (+124%), from €4,624 to €10,357
- Gross operating margin -€21,891
down €21,891 (-80.6%), from €27,176 to €5,285
- Depreciation -€5,367
down €5,367 (-32.6%), from €16,458 to €11,092
- Taxes -€4,205
down €4,205 (-90.9%), from €4,624 to €419
- Financial charges -€2,095
down €2,095 (-95.5%), from €2,193 to €98
of which Non-recurring financial charges: -€2,000
- Other operating charges -€687
down €687 (-8.6%), from €7,953 to €7,266
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,666 | €138,158 | +€22,491 | +19.4% |
| Fixed assets | 21/28 | €24,878 | €17,959 | -€6,919 | -27.8% |
| Tangible fixed assets | 22/27 | €24,878 | €17,959 | -€6,919 | -27.8% |
| Plant, machinery and equipment | 23 | €1,572 | €4,033 | +€2,461 | +157% |
| Furniture and vehicles | 24 | €23,306 | €13,926 | -€9,380 | -40.2% |
| Current assets | 29/58 | €90,789 | €120,199 | +€29,410 | +32.4% |
| Stocks and contracts in progress | 3 | €29,750 | - | -€29,750 | |
| Stocks | 30/36 | €29,750 | - | -€29,750 | |
| Amounts receivable within one year | 40/41 | €57,789 | €97,300 | +€39,511 | +68.4% |
| Trade receivables | 40 | €55,862 | €88,137 | +€32,275 | +57.8% |
| Other amounts receivable | 41 | €1,927 | €9,163 | +€7,236 | +376% |
| Cash at bank and in hand | 54/58 | €1,144 | €22,217 | +€21,073 | +1,843% |
| Deferred charges and accrued income | 490/1 | €2,106 | €682 | -€1,424 | -67.6% |
| Total equity and liabilities | 10/49 | €115,666 | €138,158 | +€22,491 | +19.4% |
| Equity | 10/15 | €37,139 | €23,552 | -€13,587 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,913 | €14,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,053 | €13,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,627 | -€9,961 | -€13,587 | |
| Amounts payable | 17/49 | €78,527 | €114,605 | +€36,078 | +45.9% |
| Amounts payable within one year | 42/48 | €78,527 | €114,605 | +€36,078 | +45.9% |
| Trade debts | 44 | €73,500 | €104,248 | +€30,748 | +41.8% |
| Suppliers | 440/4 | €73,500 | €104,248 | +€30,748 | +41.8% |
| Taxes, remuneration and social security | 45 | €4,624 | €10,357 | +€5,733 | +124% |
| Taxes | 450/3 | €4,624 | €10,357 | +€5,733 | +124% |
| Other amounts payable | 47/48 | €403 | - | -€403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,458 | €11,092 | -€5,367 | -32.6% |
| Other operating charges | 640/8 | €7,953 | €7,266 | -€687 | -8.6% |
| Gross operating margin | 9900 | €27,176 | €5,285 | -€21,891 | -80.6% |
| Operating profit (loss) | 9901 | €2,765 | -€13,073 | -€15,837 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,193 | €98 | -€2,095 | -95.5% |
| Recurring financial charges | 65 | €193 | €98 | -€95 | -49.2% |
| Non-recurring financial charges | 66B | €2,000 | - | -€2,000 | |
| Profit (loss) for the period before taxes | 9903 | €572 | -€13,169 | -€13,740 | |
| Income taxes | 67/77 | €4,624 | €419 | -€4,205 | -90.9% |
| Profit (loss) for the period | 9904 | -€4,052 | -€13,587 | -€9,535 | -235% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,052 | -€13,587 | -€9,535 | -235% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.