Eliama & Otileo: 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.
What changed
Eliama & Otileo
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€66,283
2024 · -€1,201+€67,484
Equity
€69,580
2024 · €21,431+€48,149
Cash
€67,330
2024 · €41,480+€25,850
Balance sheet total
€69,580
2024 · €45,213+€24,367
Largest movements
Assets
- Cash +€25,850
up €25,850 (+62.3%), from €41,480 to €67,330
mainly Net result for the year (+€66,283) and Depreciation (+€750)
- Tangible fixed assets -€1,483
down €1,483 (-39.7%), from €3,733 to €2,250
of which Plant, machinery and equipment: -€1,333
Equity and liabilities
- Reserves +€43,948
up €43,948 (+199%), from €22,132 to €66,080
of which Distributable reserves: +€41,699
- Tax, wage and social debts -€10,779
down €10,779 (-100%), from €10,779 to €0
of which Remuneration and social security: -€9,164
- Other debts -€6,617
down €6,617 (-100%), from €6,617 to €0
- Short-term financial debts -€5,489
down €5,489 (-100%), from €5,489 to €0
of which Other loans: -€5,489
- Profit (loss) carried forward +€4,201
up €4,201, from -€1,201 to €3,000
Income statement
- Gross operating margin +€119,407
up €119,407, from -€1,201 to €118,206
- Turnover +€118,563
up €118,563, from €0 to €118,563
- Other operating charges +€32,146
up €32,146, from €0 to €32,146
- Taxes +€17,728
new in 2025: €17,728
- Staff costs +€1,299
up €1,299, from €0 to €1,299
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.
Result 2024
-€1,201
Gross operating margin
+€119,407
Staff costs
-€1,299
Depreciation
-€750
Other operating charges
-€32,146
Taxes
-€17,728
Result 2025
€66,283
raises the resultlowers the result
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.
From operations
+€48,740
Investment
+€733
Financing
-€23,623
Cash 2024
€41,480
From operations (derived)
+€48,740
Net result for the year
+€66,283
Depreciation
+€750
Trade debts
-€898
Tax, wage and social debts
-€10,779
Other debts
-€6,617
Investment (derived)
+€733
Investment in fixed assets (net)
+€733
Financing
-€23,623
Short-term financial debts
-€5,489
Contributions, distributions and other
-€18,134
Cash 2025
€67,330
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,213 | €69,580 | +€24,367 | +53.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,733 | €2,250 | -€1,483 | -39.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,733 | €2,250 | -€1,483 | -39.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,333 | €0 | -€1,333 | -100% |
| Furniture and vehicles | 24 | €2,400 | €2,250 | -€150 | -6.3% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €41,480 | €67,330 | +€25,850 | +62.3% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €41,480 | €67,330 | +€25,850 | +62.3% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €45,213 | €69,580 | +€24,367 | +53.9% |
| Equity | 10/15 | €21,431 | €69,580 | +€48,149 | +225% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Uncalled capital | 101 | €0 | - | = | |
| Contributions outside capital | 11 | €0 | - | = | |
| Share premium | 1100/10 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €22,132 | €66,080 | +€43,948 | +199% |
| Non-distributable reserves | 130/1 | €1,065 | €3,314 | +€2,249 | +211% |
| Legal reserve | 130 | €1,065 | - | -€1,065 | |
| Reserves not available under the articles | 1311 | €0 | €3,314 | +€3,314 | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €21,067 | €62,766 | +€41,699 | +198% |
| Profit (loss) carried forward | 14 | -€1,201 | €3,000 | +€4,201 | |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,782 | €0 | -€23,782 | -100% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €23,782 | €0 | -€23,782 | -100% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €5,489 | €0 | -€5,489 | -100% |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €5,489 | €0 | -€5,489 | -100% |
| Trade debts | 44 | €898 | €0 | -€898 | -100% |
| Suppliers | 440/4 | €898 | €0 | -€898 | -100% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €10,779 | €0 | -€10,779 | -100% |
| Taxes | 450/3 | €1,615 | €0 | -€1,615 | -100% |
| Remuneration and social security | 454/9 | €9,164 | €0 | -€9,164 | -100% |
| Other amounts payable | 47/48 | €6,617 | €0 | -€6,617 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | €118,563 | +€118,563 | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €357 | +€357 | |
| Remuneration, social security and pensions | 62 | €0 | €1,299 | +€1,299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €750 | +€750 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €0 | €32,146 | +€32,146 | |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | -€1,201 | €118,206 | +€119,407 | |
| Operating profit (loss) | 9901 | -€1,201 | €84,011 | +€85,212 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €0 | €0 | = | |
| Recurring financial charges | 65 | €0 | €0 | = | |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€1,201 | €84,011 | +€85,212 | |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | - | €17,728 | +€17,728 | |
| Profit (loss) for the period | 9904 | -€1,201 | €66,283 | +€67,484 | |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,201 | €66,283 | +€67,484 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.