ELIDIAM: 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.
ELIDIAM
Largest movements
- Stocks and contracts -€110,379
down €110,379 (-18.2%), from €605,256 to €494,877
- Receivables within one year +€65,409
up €65,409 (+868%), from €7,536 to €72,946
of which Trade receivables: +€43,632
- Profit (loss) carried forward -€71,912
down €71,912 (-134%), from -€53,574 to -€125,486
- Trade debts +€22,221
up €22,221 (+386%), from €5,756 to €27,977
- Tax, wage and social debts +€12,565
up €12,565 (+366%), from €3,434 to €15,999
of which Remuneration and social security: +€13,419
- Other debts -€7,633
down €7,633 (-11.6%), from €65,902 to €58,269
- Gross operating margin -€50,897
down €50,897 (-546%), from -€9,316 to -€60,214
- Financial charges +€6,113
up €6,113 (+218%), from €2,803 to €8,916
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 | €614,419 | €570,058 | -€44,360 | -7.2% |
| Fixed assets | 21/28 | €139 | €124 | -€15 | -11.1% |
| Tangible fixed assets | 22/27 | €15 | - | -€15 | |
| Furniture and vehicles | 24 | €15 | - | -€15 | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €614,279 | €569,934 | -€44,345 | -7.2% |
| Stocks and contracts in progress | 3 | €605,256 | €494,877 | -€110,379 | -18.2% |
| Stocks | 30/36 | €605,256 | €494,877 | -€110,379 | -18.2% |
| Amounts receivable within one year | 40/41 | €7,536 | €72,946 | +€65,409 | +868% |
| Trade receivables | 40 | - | €43,632 | +€43,632 | |
| Other amounts receivable | 41 | €7,536 | €29,313 | +€21,777 | +289% |
| Cash at bank and in hand | 54/58 | €1,487 | €2,112 | +€625 | +42.0% |
| Total equity and liabilities | 10/49 | €614,419 | €570,058 | -€44,360 | -7.2% |
| Equity | 10/15 | €538,821 | €466,909 | -€71,912 | -13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €573,796 | €573,796 | = | 0.0% |
| Distributable reserves | 133 | €573,796 | €573,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,574 | -€125,486 | -€71,912 | -134% |
| Amounts payable | 17/49 | €75,597 | €103,149 | +€27,552 | +36.4% |
| Amounts payable within one year | 42/48 | €75,092 | €102,244 | +€27,152 | +36.2% |
| Trade debts | 44 | €5,756 | €27,977 | +€22,221 | +386% |
| Suppliers | 440/4 | €5,756 | €27,977 | +€22,221 | +386% |
| Taxes, remuneration and social security | 45 | €3,434 | €15,999 | +€12,565 | +366% |
| Taxes | 450/3 | €3,434 | €2,579 | -€855 | -24.9% |
| Remuneration and social security | 454/9 | - | €13,419 | +€13,419 | |
| Other amounts payable | 47/48 | €65,902 | €58,269 | -€7,633 | -11.6% |
| Accrued charges and deferred income | 492/3 | €505 | €905 | +€400 | +79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €15 | -€337 | -95.6% |
| Other operating charges | 640/8 | €1,529 | €1,087 | -€443 | -28.9% |
| Gross operating margin | 9900 | -€9,316 | -€60,214 | -€50,897 | -546% |
| Operating profit (loss) | 9901 | -€11,198 | -€61,316 | -€50,118 | -448% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,803 | €8,916 | +€6,113 | +218% |
| Recurring financial charges | 65 | €2,803 | €8,916 | +€6,113 | +218% |
| Profit (loss) for the period before taxes | 9903 | -€14,001 | -€70,232 | -€56,231 | -402% |
| Income taxes | 67/77 | €1,974 | €1,680 | -€294 | -14.9% |
| Profit (loss) for the period | 9904 | -€15,975 | -€71,912 | -€55,937 | -350% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,975 | -€71,912 | -€55,937 | -350% |
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 13 October 2026 via checked.be.