ELDIAUR: 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.
ELDIAUR
Largest movements
- Cash +€122,588
up €122,588 (+51.1%), from €239,926 to €362,514
mainly Net result for the year (+€150,547) and Tax, wage and social debts (+€15,724)
- Receivables within one year +€39,644
up €39,644 (+29.8%), from €132,822 to €172,466
of which Trade receivables: +€30,734
- Reserves +€150,000
up €150,000 (+7.9%), from €1.9m to €2.0m
of which Distributable reserves: +€150,000
- Taxes +€17,836
up €17,836 (+34.1%), from €52,346 to €70,182
- Gross operating margin +€9,273
up €9,273 (+4.5%), from €207,013 to €216,286
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 | €2,219,248 | €2,381,480 | +€162,232 | +7.3% |
| Fixed assets | 21/28 | €1,846,500 | €1,846,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,846,500 | €1,846,500 | = | 0.0% |
| Current assets | 29/58 | €372,748 | €534,980 | +€162,232 | +43.5% |
| Amounts receivable within one year | 40/41 | €132,822 | €172,466 | +€39,644 | +29.8% |
| Trade receivables | 40 | - | €30,734 | +€30,734 | |
| Other amounts receivable | 41 | €132,822 | €141,732 | +€8,910 | +6.7% |
| Cash at bank and in hand | 54/58 | €239,926 | €362,514 | +€122,588 | +51.1% |
| Total equity and liabilities | 10/49 | €2,219,248 | €2,381,480 | +€162,232 | +7.3% |
| Equity | 10/15 | €2,200,568 | €2,351,115 | +€150,547 | +6.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €106,800 | €106,800 | = | 0.0% |
| Issued capital | 100 | €106,800 | €106,800 | = | 0.0% |
| Outside capital | 11 | €193,200 | €193,200 | = | 0.0% |
| Share premium | 1100/10 | €193,200 | €193,200 | = | 0.0% |
| Reserves | 13 | €1,895,680 | €2,045,680 | +€150,000 | +7.9% |
| Non-distributable reserves | 130/1 | €10,680 | €10,680 | = | 0.0% |
| Legal reserve | 130 | €10,680 | €10,680 | = | 0.0% |
| Distributable reserves | 133 | €1,885,000 | €2,035,000 | +€150,000 | +8.0% |
| Profit (loss) carried forward | 14 | €4,888 | €5,435 | +€547 | +11.2% |
| Amounts payable | 17/49 | €18,680 | €30,365 | +€11,685 | +62.6% |
| Amounts payable within one year | 42/48 | €18,680 | €30,365 | +€11,685 | +62.6% |
| Trade debts | 44 | €3,918 | - | -€3,918 | |
| Suppliers | 440/4 | €3,918 | - | -€3,918 | |
| Taxes, remuneration and social security | 45 | €14,573 | €30,297 | +€15,724 | +107.9% |
| Taxes | 450/3 | €14,573 | €30,297 | +€15,724 | +107.9% |
| Other amounts payable | 47/48 | €190 | €69 | -€122 | -64.0% |
| Other operating charges | 640/8 | €1,229 | €377 | -€852 | -69.3% |
| Gross operating margin | 9900 | €207,013 | €216,286 | +€9,273 | +4.5% |
| Operating profit (loss) | 9901 | €205,784 | €215,909 | +€10,125 | +4.9% |
| Financial income | 75/76B | €3,647 | €4,866 | +€1,219 | +33.4% |
| Recurring financial income | 75 | €3,647 | €4,866 | +€1,219 | +33.4% |
| Financial charges | 65/66B | €46 | €46 | +€0 | +0.1% |
| Recurring financial charges | 65 | €46 | €46 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €209,385 | €220,729 | +€11,344 | +5.4% |
| Income taxes | 67/77 | €52,346 | €70,182 | +€17,836 | +34.1% |
| Profit (loss) for the period | 9904 | €157,039 | €150,547 | -€6,492 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €157,039 | €150,547 | -€6,492 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.