ELEXIM: 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.
ELEXIM
Largest movements
- Cash +€9,247
up €9,247 (+6.7%), from €138,569 to €147,816
mainly Depreciation (+€8,161) and Net result for the year (+€2,516)
- Tangible fixed assets -€8,161
down €8,161 (-26.9%), from €30,297 to €22,136
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,950
down €4,950 (-25.1%), from €19,709 to €14,759
- Taxes -€1,639
down €1,639 (-83.7%), from €1,959 to €320
- Financial income +€1,558
up €1,558 (+146.2%), from €1,066 to €2,624
- Financial charges +€417
up €417 (+8.7%), from €4,790 to €5,207
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 | €618,850 | €621,588 | +€2,738 | +0.4% |
| Fixed assets | 21/28 | €30,297 | €22,136 | -€8,161 | -26.9% |
| Tangible fixed assets | 22/27 | €30,297 | €22,136 | -€8,161 | -26.9% |
| Furniture and vehicles | 24 | €30,297 | €22,136 | -€8,161 | -26.9% |
| Current assets | 29/58 | €588,553 | €599,452 | +€10,899 | +1.9% |
| Amounts receivable within one year | 40/41 | €25,406 | €25,140 | -€266 | -1.0% |
| Trade receivables | 40 | €7,406 | €7,140 | -€266 | -3.6% |
| Other amounts receivable | 41 | €18,000 | €18,000 | = | 0.0% |
| Current investments | 50/53 | €423,619 | €425,455 | +€1,836 | +0.4% |
| Cash at bank and in hand | 54/58 | €138,569 | €147,816 | +€9,247 | +6.7% |
| Deferred charges and accrued income | 490/1 | €959 | €1,041 | +€82 | +8.6% |
| Total equity and liabilities | 10/49 | €618,850 | €621,588 | +€2,738 | +0.4% |
| Equity | 10/15 | €547,226 | €549,742 | +€2,516 | +0.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €478,476 | €480,992 | +€2,516 | +0.5% |
| Amounts payable | 17/49 | €71,624 | €71,846 | +€222 | +0.3% |
| Amounts payable within one year | 42/48 | €71,624 | €71,846 | +€222 | +0.3% |
| Trade debts | 44 | €346 | €35 | -€311 | -89.9% |
| Suppliers | 440/4 | €346 | €35 | -€311 | -89.9% |
| Taxes, remuneration and social security | 45 | €2,992 | €3,243 | +€251 | +8.4% |
| Taxes | 450/3 | €2,992 | €3,243 | +€251 | +8.4% |
| Other amounts payable | 47/48 | €68,286 | €68,568 | +€282 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,161 | €8,161 | = | 0.0% |
| Other operating charges | 640/8 | €1,209 | €1,179 | -€30 | -2.5% |
| Gross operating margin | 9900 | €19,709 | €14,759 | -€4,950 | -25.1% |
| Operating profit (loss) | 9901 | €10,339 | €5,419 | -€4,920 | -47.6% |
| Financial income | 75/76B | €1,066 | €2,624 | +€1,558 | +146.2% |
| Recurring financial income | 75 | €1,066 | €2,624 | +€1,558 | +146.2% |
| Financial charges | 65/66B | €4,790 | €5,207 | +€417 | +8.7% |
| Recurring financial charges | 65 | €4,790 | €5,207 | +€417 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €6,615 | €2,836 | -€3,779 | -57.1% |
| Income taxes | 67/77 | €1,959 | €320 | -€1,639 | -83.7% |
| Profit (loss) for the period | 9904 | €4,656 | €2,516 | -€2,140 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,656 | €2,516 | -€2,140 | -46.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.