ELI BLOCRY: 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.
ELI BLOCRY
Largest movements
- Cash -€22,553
down €22,553 (-59.1%), from €38,134 to €15,581
mainly Tax, wage and social debts (-€61,992) and Trade debts (-€28,838)
- Stocks and contracts -€7,901
down €7,901 (-66.9%), from €11,805 to €3,904
- Tangible fixed assets -€3,733
down €3,733 (-30.0%), from €12,425 to €8,692
of which Plant, machinery and equipment: -€3,968
- Deferred charges and accrued income -€1,804
down €1,804 (-92.3%), from €1,955 to €151
- Tax, wage and social debts -€61,992
down €61,992 (-38.4%), from €161,305 to €99,313
of which Remuneration and social security: -€37,743
- Other debts +€50,401
new in 2024: €50,401
- Trade debts -€28,838
down €28,838 (-20.0%), from €144,219 to €115,381
- Profit (loss) carried forward +€16,438
up €16,438 (+8.9%), from -€184,010 to -€167,572
- Accrued charges and deferred income -€12,259
no longer reported in 2024 (was €12,259)
- Purchases and services +€454,623
new in 2024: €454,623
- Staff costs -€110,828
down €110,828 (-37.7%), from €294,086 to €183,258
- Turnover -€81,620
down €81,620 (-10.8%), from €758,570 to €676,950
- Gross operating margin -€73,997
down €73,997 (-25.0%), from €296,324 to €222,327
- Financial charges -€12,567
down €12,567 (-44.7%), from €28,139 to €15,572
of which Financial charges: -€24,977
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.
Cash bridge derived
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 | €142,873 | €106,623 | -€36,250 | -25.4% |
| Fixed assets | 21/28 | €12,425 | €8,692 | -€3,733 | -30.0% |
| Tangible fixed assets | 22/27 | €12,425 | €8,692 | -€3,733 | -30.0% |
| Plant, machinery and equipment | 23 | €11,903 | €7,935 | -€3,968 | -33.3% |
| Furniture and vehicles | 24 | €522 | €757 | +€235 | +45.0% |
| Current assets | 29/58 | €130,448 | €97,931 | -€32,517 | -24.9% |
| Stocks and contracts in progress | 3 | €11,805 | €3,904 | -€7,901 | -66.9% |
| Stocks | 30/36 | €11,805 | €3,904 | -€7,901 | -66.9% |
| Amounts receivable within one year | 40/41 | €78,554 | €78,295 | -€259 | -0.3% |
| Trade receivables | 40 | €2,268 | - | -€2,268 | |
| Other amounts receivable | 41 | €76,286 | €78,295 | +€2,009 | +2.6% |
| Cash at bank and in hand | 54/58 | €38,134 | €15,581 | -€22,553 | -59.1% |
| Deferred charges and accrued income | 490/1 | €1,955 | €151 | -€1,804 | -92.3% |
| Total equity and liabilities | 10/49 | €142,873 | €106,623 | -€36,250 | -25.4% |
| Equity | 10/15 | -€174,910 | -€158,472 | +€16,438 | +9.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Outside capital | 11 | €7,000 | €7,000 | = | 0.0% |
| Share premium | 1100/10 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,010 | -€167,572 | +€16,438 | +8.9% |
| Amounts payable | 17/49 | €317,783 | €265,095 | -€52,688 | -16.6% |
| Amounts payable within one year | 42/48 | €305,524 | €265,095 | -€40,429 | -13.2% |
| Trade debts | 44 | €144,219 | €115,381 | -€28,838 | -20.0% |
| Suppliers | 440/4 | €144,219 | €115,381 | -€28,838 | -20.0% |
| Taxes, remuneration and social security | 45 | €161,305 | €99,313 | -€61,992 | -38.4% |
| Taxes | 450/3 | €80,004 | €55,755 | -€24,249 | -30.3% |
| Remuneration and social security | 454/9 | €81,301 | €43,558 | -€37,743 | -46.4% |
| Other amounts payable | 47/48 | - | €50,401 | +€50,401 | |
| Accrued charges and deferred income | 492/3 | €12,259 | - | -€12,259 | |
| Turnover | 70 | €758,570 | €676,950 | -€81,620 | -10.8% |
| Non-recurring operating income | 76A | €1,054,894 | - | -€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €454,623 | +€454,623 | |
| Remuneration, social security and pensions | 62 | €294,086 | €183,258 | -€110,828 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,395 | €4,477 | -€918 | -17.0% |
| Other operating charges | 640/8 | €2,956 | €2,584 | -€372 | -12.6% |
| Non-recurring operating charges | 66A | €3,212 | - | -€3,212 | |
| Gross operating margin | 9900 | €296,324 | €222,327 | -€73,997 | -25.0% |
| Operating profit (loss) | 9901 | -€9,325 | €32,008 | +€41,333 | |
| Financial income | 75/76B | €6 | €2 | -€4 | -66.7% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -66.7% |
| Financial charges | 65/66B | €28,139 | €15,572 | -€12,567 | -44.7% |
| Recurring financial charges | 65 | €28,139 | €3,162 | -€24,977 | -88.8% |
| Non-recurring financial charges | 66B | - | €12,410 | +€12,410 | |
| Profit (loss) for the period before taxes | 9903 | -€37,458 | €16,438 | +€53,896 | |
| Profit (loss) for the period | 9904 | -€37,458 | €16,438 | +€53,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,458 | €16,438 | +€53,896 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.