ELDIMO: 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.
ELDIMO
Largest movements
- Current investments -€1.1m
no longer reported in 2025 (was €1.1m)
- Receivables within one year +€805,336
up €805,336 (+242.1%), from €332,656 to €1.1m
- Stocks and contracts +€408,396
up €408,396 (+63.8%), from €639,848 to €1.0m
- Cash -€206,615
down €206,615 (-89.3%), from €231,438 to €24,823
mainly Receivables within one year (-€805,336) and Stocks and contracts (-€408,396)
- Tax, wage and social debts -€72,021
no longer reported in 2025 (was €72,021)
- Gross operating margin -€473,889
down €473,889 (-95.7%), from €495,112 to €21,223
- Taxes -€156,420
down €156,420 (-98.9%), from €158,140 to €1,720
- Financial income -€16,598
down €16,598 (-44.8%), from €37,063 to €20,465
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 | €2,495,139 | €2,393,339 | -€101,799 | -4.1% |
| Fixed assets | 21/28 | €188,412 | €179,263 | -€9,150 | -4.9% |
| Tangible fixed assets | 22/27 | €188,412 | €179,263 | -€9,150 | -4.9% |
| Land and buildings | 22 | €180,894 | €174,003 | -€6,891 | -3.8% |
| Furniture and vehicles | 24 | €7,518 | €5,260 | -€2,259 | -30.0% |
| Current assets | 29/58 | €2,306,726 | €2,214,077 | -€92,650 | -4.0% |
| Stocks and contracts in progress | 3 | €639,848 | €1,048,244 | +€408,396 | +63.8% |
| Stocks | 30/36 | €639,848 | €1,048,244 | +€408,396 | +63.8% |
| Amounts receivable within one year | 40/41 | €332,656 | €1,137,992 | +€805,336 | +242.1% |
| Other amounts receivable | 41 | €332,656 | €1,137,992 | +€805,336 | +242.1% |
| Current investments | 50/53 | €1,100,000 | - | -€1.1m | |
| Cash at bank and in hand | 54/58 | €231,438 | €24,823 | -€206,615 | -89.3% |
| Deferred charges and accrued income | 490/1 | €2,785 | €3,018 | +€233 | +8.4% |
| Total equity and liabilities | 10/49 | €2,495,139 | €2,393,339 | -€101,799 | -4.1% |
| Equity | 10/15 | €2,149,043 | €2,152,335 | +€3,292 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,188,516 | €2,191,808 | +€3,292 | +0.2% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,800 | €24,800 | = | 0.0% |
| Distributable reserves | 133 | €2,163,716 | €2,167,008 | +€3,292 | +0.2% |
| Profit (loss) carried forward | 14 | -€58,073 | -€58,073 | = | 0.0% |
| Amounts payable | 17/49 | €346,096 | €241,004 | -€105,091 | -30.4% |
| Amounts payable after more than one year | 17 | €98,194 | €86,527 | -€11,667 | -11.9% |
| Financial debts | 170/4 | €98,194 | €86,527 | -€11,667 | -11.9% |
| Amounts payable within one year | 42/48 | €247,902 | €154,477 | -€93,425 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €11,667 | €11,667 | = | 0.0% |
| Trade debts | 44 | €22,525 | €333 | -€22,192 | -98.5% |
| Suppliers | 440/4 | €22,525 | €333 | -€22,192 | -98.5% |
| Taxes, remuneration and social security | 45 | €72,021 | - | -€72,021 | |
| Taxes | 450/3 | €72,021 | - | -€72,021 | |
| Other amounts payable | 47/48 | €141,689 | €142,478 | +€789 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,427 | €30,504 | +€1,077 | +3.7% |
| Other operating charges | 640/8 | €2,198 | €2,262 | +€64 | +2.9% |
| Gross operating margin | 9900 | €495,112 | €21,223 | -€473,889 | -95.7% |
| Operating profit (loss) | 9901 | €463,488 | -€11,542 | -€475,030 | |
| Financial income | 75/76B | €37,063 | €20,465 | -€16,598 | -44.8% |
| Recurring financial income | 75 | €37,063 | €20,465 | -€16,598 | -44.8% |
| Financial charges | 65/66B | €6,897 | €3,911 | -€2,986 | -43.3% |
| Recurring financial charges | 65 | €6,897 | €3,911 | -€2,986 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €493,654 | €5,012 | -€488,642 | -99.0% |
| Income taxes | 67/77 | €158,140 | €1,720 | -€156,420 | -98.9% |
| Profit (loss) for the period | 9904 | €335,514 | €3,292 | -€332,222 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €335,514 | €3,292 | -€332,222 | -99.0% |
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 7 October 2026 via checked.be.