Elekmo: 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.
Elekmo
Largest movements
- Receivables within one year -€8,035
down €8,035 (-14.2%), from €56,709 to €48,674
of which Other amounts receivable: -€6,273
- Tangible fixed assets +€4,756
up €4,756 (+93.7%), from €5,078 to €9,834
- Cash +€1,672
up €1,672 (+60.2%), from €2,778 to €4,450
mainly Tax, wage and social debts (+€11,810) and Receivables within one year (+€8,035)
- Stocks and contracts +€1,500
new in 2025: €1,500
- Reserves -€13,840
down €13,840 (-41.8%), from €33,114 to €19,274
of which Distributable reserves: -€13,840
- Tax, wage and social debts +€11,810
up €11,810 (+130.7%), from €9,039 to €20,849
of which Remuneration and social security: +€13,115
- Trade debts -€6,638
down €6,638 (-38.0%), from €17,460 to €10,822
- Other debts +€4,968
new in 2025: €4,968
- Accrued charges and deferred income +€3,834
new in 2025: €3,834
- Gross operating margin -€29,487
down €29,487, from €22,459 to -€7,028
- Taxes -€4,804
down €4,804 (-98.4%), from €4,879 to €76
- Financial charges +€2,750
up €2,750 (+1527.6%), from €180 to €2,930
- Depreciation +€2,045
up €2,045 (+6656.3%), from €31 to €2,076
- Other operating charges -€849
down €849 (-27.9%), from €3,039 to €2,190
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 | €65,813 | €65,948 | +€135 | +0.2% |
| Fixed assets | 21/28 | €5,078 | €9,834 | +€4,756 | +93.7% |
| Tangible fixed assets | 22/27 | €5,078 | €9,834 | +€4,756 | +93.7% |
| Furniture and vehicles | 24 | €5,078 | €9,834 | +€4,756 | +93.7% |
| Current assets | 29/58 | €60,735 | €56,114 | -€4,621 | -7.6% |
| Stocks and contracts in progress | 3 | - | €1,500 | +€1,500 | |
| Stocks | 30/36 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €56,709 | €48,674 | -€8,035 | -14.2% |
| Trade receivables | 40 | €49,444 | €47,682 | -€1,762 | -3.6% |
| Other amounts receivable | 41 | €7,264 | €992 | -€6,273 | -86.3% |
| Cash at bank and in hand | 54/58 | €2,778 | €4,450 | +€1,672 | +60.2% |
| Deferred charges and accrued income | 490/1 | €1,249 | €1,490 | +€241 | +19.3% |
| Total equity and liabilities | 10/49 | €65,813 | €65,948 | +€135 | +0.2% |
| Equity | 10/15 | €39,314 | €25,474 | -€13,840 | -35.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,114 | €19,274 | -€13,840 | -41.8% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €32,494 | €18,654 | -€13,840 | -42.6% |
| Amounts payable | 17/49 | €26,499 | €40,474 | +€13,975 | +52.7% |
| Amounts payable within one year | 42/48 | €26,499 | €36,640 | +€10,141 | +38.3% |
| Trade debts | 44 | €17,460 | €10,822 | -€6,638 | -38.0% |
| Suppliers | 440/4 | €17,460 | €10,822 | -€6,638 | -38.0% |
| Taxes, remuneration and social security | 45 | €9,039 | €20,849 | +€11,810 | +130.7% |
| Taxes | 450/3 | €1,423 | €119 | -€1,304 | -91.6% |
| Remuneration and social security | 454/9 | €7,616 | €20,730 | +€13,115 | +172.2% |
| Other amounts payable | 47/48 | - | €4,968 | +€4,968 | |
| Accrued charges and deferred income | 492/3 | - | €3,834 | +€3,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €2,076 | +€2,045 | +6656.3% |
| Other operating charges | 640/8 | €3,039 | €2,190 | -€849 | -27.9% |
| Gross operating margin | 9900 | €22,459 | -€7,028 | -€29,487 | |
| Operating profit (loss) | 9901 | €19,389 | -€11,294 | -€30,684 | |
| Financial income | 75/76B | €450 | €460 | +€10 | +2.2% |
| Recurring financial income | 75 | €450 | €460 | +€10 | +2.2% |
| Financial charges | 65/66B | €180 | €2,930 | +€2,750 | +1527.6% |
| Recurring financial charges | 65 | €180 | €2,930 | +€2,750 | +1527.6% |
| Profit (loss) for the period before taxes | 9903 | €19,659 | -€13,764 | -€33,423 | |
| Income taxes | 67/77 | €4,879 | €76 | -€4,804 | -98.4% |
| Profit (loss) for the period | 9904 | €14,780 | -€13,840 | -€28,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,780 | -€13,840 | -€28,620 |
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 5 October 2026 via checked.be.