Elijarah: 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.
Elijarah
Largest movements
- Receivables within one year +€100,408
up €100,408 (+12.3%), from €815,298 to €915,706
of which Other amounts receivable: +€154,431
- Cash -€76,843
down €76,843 (-22.9%), from €336,148 to €259,305
mainly Contributions, distributions and other (-€312,492) and Receivables within one year (-€100,408)
- Tangible fixed assets -€17,493
down €17,493 (-70.2%), from €24,908 to €7,415
of which Furniture and vehicles: -€16,005
- Contributions -€18,600
down €18,600 (-100%), from €18,600 to €0
- Tax, wage and social debts +€15,694
up €15,694 (+15.3%), from €102,723 to €118,417
of which Taxes: +€12,541
- Gross operating margin +€92,783
up €92,783 (+27.1%), from €342,329 to €435,113
- Taxes +€34,151
up €34,151 (+33.0%), from €103,508 to €137,659
- Depreciation -€11,785
down €11,785 (-39.0%), from €30,186 to €18,401
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 | €1,364,932 | €1,372,165 | +€7,233 | +0.5% |
| Fixed assets | 21/28 | €24,908 | €7,415 | -€17,493 | -70.2% |
| Tangible fixed assets | 22/27 | €24,908 | €7,415 | -€17,493 | -70.2% |
| Plant, machinery and equipment | 23 | €4,794 | €3,306 | -€1,488 | -31.0% |
| Furniture and vehicles | 24 | €20,114 | €4,110 | -€16,005 | -79.6% |
| Current assets | 29/58 | €1,340,023 | €1,364,750 | +€24,726 | +1.8% |
| Amounts receivable within one year | 40/41 | €815,298 | €915,706 | +€100,408 | +12.3% |
| Trade receivables | 40 | €106,159 | €52,136 | -€54,023 | -50.9% |
| Other amounts receivable | 41 | €709,139 | €863,570 | +€154,431 | +21.8% |
| Current investments | 50/53 | €186,008 | €186,008 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €336,148 | €259,305 | -€76,843 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,570 | €3,731 | +€1,162 | +45.2% |
| Total equity and liabilities | 10/49 | €1,364,932 | €1,372,165 | +€7,233 | +0.5% |
| Equity | 10/15 | €1,259,378 | €1,251,015 | -€8,363 | -0.7% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100% |
| Reserves | 13 | €1,240,778 | €1,251,015 | +€10,237 | +0.8% |
| Distributable reserves | 133 | €1,240,778 | €1,251,015 | +€10,237 | +0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €105,554 | €121,149 | +€15,596 | +14.8% |
| Amounts payable within one year | 42/48 | €105,554 | €120,949 | +€15,396 | +14.6% |
| Trade debts | 44 | €1,849 | €2,532 | +€683 | +36.9% |
| Suppliers | 440/4 | €1,849 | €2,532 | +€683 | +36.9% |
| Taxes, remuneration and social security | 45 | €102,723 | €118,417 | +€15,694 | +15.3% |
| Taxes | 450/3 | €99,619 | €112,160 | +€12,541 | +12.6% |
| Remuneration and social security | 454/9 | €3,104 | €6,257 | +€3,152 | +102% |
| Other amounts payable | 47/48 | €981 | €0 | -€981 | -100% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Non-recurring operating income | 76A | €177 | €0 | -€177 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,186 | €18,401 | -€11,785 | -39.0% |
| Other operating charges | 640/8 | €1,139 | €1,733 | +€595 | +52.3% |
| Gross operating margin | 9900 | €342,329 | €435,113 | +€92,783 | +27.1% |
| Operating profit (loss) | 9901 | €311,005 | €414,978 | +€103,973 | +33.4% |
| Financial income | 75/76B | €24,744 | €27,151 | +€2,407 | +9.7% |
| Recurring financial income | 75 | €24,744 | €27,151 | +€2,407 | +9.7% |
| Financial charges | 65/66B | €659 | €342 | -€317 | -48.1% |
| Recurring financial charges | 65 | €659 | €342 | -€317 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €335,091 | €441,787 | +€106,697 | +31.8% |
| Income taxes | 67/77 | €103,508 | €137,659 | +€34,151 | +33.0% |
| Profit (loss) for the period | 9904 | €231,583 | €304,129 | +€72,546 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €231,583 | €304,129 | +€72,546 | +31.3% |
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 24 October 2026 via checked.be.