ELEMEKANIEK: what changed
Two financial 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.
ELEMEKANIEK
Largest movements
- Current investments +€72,819
up €72,819 (+164%), from €44,522 to €117,341
- Cash -€64,196
down €64,196 (-37.7%), from €170,267 to €106,071
mainly Current investments (-€72,819) and Contributions, distributions and other (-€21,053)
- Reserves +€8,513
up €8,513 (+3.6%), from €237,038 to €245,551
- Financial charges +€1,663
up €1,663 (+3,355%), from €50 to €1,712
- Taxes -€812
down €812 (-5.6%), from €14,619 to €13,807
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.
Derived cash bridge
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 | €269,826 | €278,508 | +€8,683 | +3.2% |
| Fixed assets | 21/28 | €53,656 | €52,809 | -€846 | -1.6% |
| Tangible fixed assets | 22/27 | €53,656 | €52,809 | -€846 | -1.6% |
| Land and buildings | 22 | €53,656 | €52,809 | -€846 | -1.6% |
| Current assets | 29/58 | €216,170 | €225,699 | +€9,529 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,381 | €2,287 | +€906 | +65.6% |
| Other amounts receivable | 41 | €1,381 | €2,287 | +€906 | +65.6% |
| Current investments | 50/53 | €44,522 | €117,341 | +€72,819 | +164% |
| Cash at bank and in hand | 54/58 | €170,267 | €106,071 | -€64,196 | -37.7% |
| Total equity and liabilities | 10/49 | €269,826 | €278,508 | +€8,683 | +3.2% |
| Equity | 10/15 | €255,638 | €264,151 | +€8,513 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,038 | €245,551 | +€8,513 | +3.6% |
| Distributable reserves | 133 | €237,038 | €245,551 | +€8,513 | +3.6% |
| Amounts payable | 17/49 | €14,188 | €14,358 | +€170 | +1.2% |
| Amounts payable within one year | 42/48 | €14,188 | €12,778 | -€1,410 | -9.9% |
| Trade debts | 44 | €473 | €30 | -€443 | -93.7% |
| Suppliers | 440/4 | €473 | €30 | -€443 | -93.7% |
| Taxes, remuneration and social security | 45 | €1,065 | €1,079 | +€13 | +1.2% |
| Taxes | 450/3 | €1,065 | €1,079 | +€13 | +1.2% |
| Other amounts payable | 47/48 | €12,649 | €11,669 | -€980 | -7.7% |
| Accrued charges and deferred income | 492/3 | - | €1,580 | +€1,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €846 | €846 | = | 0.0% |
| Other operating charges | 640/8 | €5,674 | €5,857 | +€183 | +3.2% |
| Gross operating margin | 9900 | €51,726 | €51,468 | -€258 | -0.5% |
| Operating profit (loss) | 9901 | €45,206 | €44,765 | -€441 | -1.0% |
| Financial income | 75/76B | - | €320 | +€320 | |
| Recurring financial income | 75 | - | €320 | +€320 | |
| Financial charges | 65/66B | €50 | €1,712 | +€1,663 | +3,355% |
| Recurring financial charges | 65 | €50 | €1,712 | +€1,663 | +3,355% |
| Profit (loss) for the period before taxes | 9903 | €45,156 | €43,373 | -€1,783 | -3.9% |
| Income taxes | 67/77 | €14,619 | €13,807 | -€812 | -5.6% |
| Profit (loss) for the period | 9904 | €30,538 | €29,566 | -€972 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,538 | €29,566 | -€972 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.