ELDAPRO: 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.
ELDAPRO
Largest movements
- Receivables within one year -€24,767
down €24,767 (-42.3%), from €58,510 to €33,743
of which Trade receivables: -€19,233
- Cash +€6,729
up €6,729 (+2.9%), from €231,656 to €238,385
mainly Net result for the year (+€27,976) and Receivables within one year (+€24,767)
- Trade debts -€10,059
down €10,059 (-30.3%), from €33,240 to €23,181
- Reserves -€7,051
down €7,051 (-2.3%), from €303,238 to €296,187
of which Distributable reserves: -€7,051
- Tax, wage and social debts -€5,637
down €5,637 (-31.6%), from €17,816 to €12,179
- Gross operating margin -€12,678
down €12,678 (-21.5%), from €58,935 to €46,258
- Taxes -€1,367
down €1,367 (-9.6%), from €14,257 to €12,889
- Other operating charges -€1,341
down €1,341 (-62.1%), from €2,160 to €820
- Depreciation +€1,043
up €1,043 (+23.2%), from €4,488 to €5,531
- Financial charges -€877
down €877 (-87.8%), from €999 to €122
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 | €375,340 | €355,026 | -€20,315 | -5.4% |
| Fixed assets | 21/28 | €24,827 | €22,644 | -€2,184 | -8.8% |
| Tangible fixed assets | 22/27 | €24,827 | €22,644 | -€2,184 | -8.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €5,708 | €6,932 | +€1,224 | +21.4% |
| Furniture and vehicles | 24 | €5,195 | €3,425 | -€1,770 | -34.1% |
| Other tangible fixed assets | 26 | €13,925 | €12,287 | -€1,638 | -11.8% |
| Current assets | 29/58 | €350,513 | €332,382 | -€18,131 | -5.2% |
| Amounts receivable within one year | 40/41 | €58,510 | €33,743 | -€24,767 | -42.3% |
| Trade receivables | 40 | €52,796 | €33,563 | -€19,233 | -36.4% |
| Other amounts receivable | 41 | €5,714 | €180 | -€5,534 | -96.8% |
| Current investments | 50/53 | €59,000 | €58,559 | -€441 | -0.7% |
| Cash at bank and in hand | 54/58 | €231,656 | €238,385 | +€6,729 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,346 | €1,694 | +€348 | +25.8% |
| Total equity and liabilities | 10/49 | €375,340 | €355,026 | -€20,315 | -5.4% |
| Equity | 10/15 | €321,830 | €314,779 | -€7,051 | -2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €303,238 | €296,187 | -€7,051 | -2.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €301,379 | €294,328 | -€7,051 | -2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,510 | €40,246 | -€13,264 | -24.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €53,510 | €40,246 | -€13,264 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €33,240 | €23,181 | -€10,059 | -30.3% |
| Suppliers | 440/4 | €33,240 | €23,181 | -€10,059 | -30.3% |
| Taxes, remuneration and social security | 45 | €17,816 | €12,179 | -€5,637 | -31.6% |
| Taxes | 450/3 | €17,816 | €12,179 | -€5,637 | -31.6% |
| Other amounts payable | 47/48 | €2,454 | €4,887 | +€2,433 | +99.1% |
| Non-recurring operating income | 76A | €142,687 | €0 | -€142,687 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,488 | €5,531 | +€1,043 | +23.2% |
| Other operating charges | 640/8 | €2,160 | €820 | -€1,341 | -62.1% |
| Gross operating margin | 9900 | €58,935 | €46,258 | -€12,678 | -21.5% |
| Operating profit (loss) | 9901 | €52,287 | €39,907 | -€12,380 | -23.7% |
| Financial income | 75/76B | €352 | €1,081 | +€729 | +206.9% |
| Recurring financial income | 75 | €352 | €1,081 | +€729 | +206.9% |
| Financial charges | 65/66B | €999 | €122 | -€877 | -87.8% |
| Recurring financial charges | 65 | €999 | €122 | -€877 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €51,641 | €40,866 | -€10,775 | -20.9% |
| Income taxes | 67/77 | €14,257 | €12,889 | -€1,367 | -9.6% |
| Profit (loss) for the period | 9904 | €37,384 | €27,976 | -€9,408 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,384 | €27,976 | -€9,408 | -25.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.