Elementerre BIO: 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.
Elementerre BIO
Largest movements
- Receivables within one year +€49,509
up €49,509 (+76.4%), from €64,771 to €114,280
of which Trade receivables: +€39,509
- Intangible fixed assets -€15,167
down €15,167 (-28.6%), from €53,083 to €37,917
- Tangible fixed assets -€9,110
down €9,110 (-92.8%), from €9,817 to €708
- Deferred charges and accrued income -€1,847
down €1,847 (-37.5%), from €4,925 to €3,078
- Trade debts +€25,377
up €25,377 (+46.9%), from €54,149 to €79,526
- Profit (loss) carried forward -€23,828
down €23,828 (-47.2%), from €50,434 to €26,606
- Current portion of long-term debt +€20,958
up €20,958 (+758%), from €2,764 to €23,722
- Tax, wage and social debts +€3,029
up €3,029 (+9.3%), from €32,603 to €35,632
of which Remuneration and social security: +€13,990
- Other debts -€2,500
down €2,500 (-95.3%), from €2,623 to €123
- Gross operating margin +€25,665
up €25,665 (+27.9%), from €92,093 to €117,758
- Staff costs +€23,173
up €23,173 (+28.6%), from €80,966 to €104,140
- Financial charges +€8,139
up €8,139 (+616%), from €1,322 to €9,460
- Depreciation +€1,343
up €1,343 (+5.5%), from €24,348 to €25,691
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,741 | €166,777 | +€23,036 | +16.0% |
| Fixed assets | 21/28 | €64,401 | €40,124 | -€24,276 | -37.7% |
| Intangible fixed assets | 21 | €53,083 | €37,917 | -€15,167 | -28.6% |
| Tangible fixed assets | 22/27 | €9,817 | €708 | -€9,110 | -92.8% |
| Furniture and vehicles | 24 | €9,817 | €708 | -€9,110 | -92.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €79,341 | €126,653 | +€47,312 | +59.6% |
| Stocks and contracts in progress | 3 | €3,792 | €2,854 | -€938 | -24.7% |
| Stocks | 30/36 | €3,792 | €2,854 | -€938 | -24.7% |
| Amounts receivable within one year | 40/41 | €64,771 | €114,280 | +€49,509 | +76.4% |
| Trade receivables | 40 | €27,613 | €67,122 | +€39,509 | +143% |
| Other amounts receivable | 41 | €37,157 | €47,157 | +€10,000 | +26.9% |
| Cash at bank and in hand | 54/58 | €5,853 | €6,441 | +€588 | +10.1% |
| Deferred charges and accrued income | 490/1 | €4,925 | €3,078 | -€1,847 | -37.5% |
| Total equity and liabilities | 10/49 | €143,741 | €166,777 | +€23,036 | +16.0% |
| Equity | 10/15 | €51,434 | €27,606 | -€23,828 | -46.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,434 | €26,606 | -€23,828 | -47.2% |
| Amounts payable | 17/49 | €92,308 | €139,171 | +€46,863 | +50.8% |
| Amounts payable within one year | 42/48 | €92,140 | €139,003 | +€46,863 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €2,764 | €23,722 | +€20,958 | +758% |
| Trade debts | 44 | €54,149 | €79,526 | +€25,377 | +46.9% |
| Suppliers | 440/4 | €54,149 | €79,526 | +€25,377 | +46.9% |
| Taxes, remuneration and social security | 45 | €32,603 | €35,632 | +€3,029 | +9.3% |
| Taxes | 450/3 | €30,877 | €19,915 | -€10,962 | -35.5% |
| Remuneration and social security | 454/9 | €1,726 | €15,717 | +€13,990 | +810% |
| Other amounts payable | 47/48 | €2,623 | €123 | -€2,500 | -95.3% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €80,966 | €104,140 | +€23,173 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,348 | €25,691 | +€1,343 | +5.5% |
| Other operating charges | 640/8 | €1,371 | €2,304 | +€933 | +68.1% |
| Non-recurring operating charges | 66A | - | -€10 | -€10 | |
| Gross operating margin | 9900 | €92,093 | €117,758 | +€25,665 | +27.9% |
| Operating profit (loss) | 9901 | -€14,592 | -€14,367 | +€225 | +1.5% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €1,322 | €9,460 | +€8,139 | +616% |
| Recurring financial charges | 65 | €1,322 | €9,460 | +€8,139 | +616% |
| Profit (loss) for the period before taxes | 9903 | -€15,886 | -€23,828 | -€7,942 | -50.0% |
| Income taxes | 67/77 | -€40 | - | +€40 | |
| Profit (loss) for the period | 9904 | -€15,846 | -€23,828 | -€7,982 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,846 | -€23,828 | -€7,982 | -50.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.