Elijas: 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.
Elijas
Largest movements
- Tangible fixed assets -€56,869
down €56,869 (-20.3%), from €280,295 to €223,425
of which Furniture and vehicles: -€47,649
- Cash +€47,089
up €47,089 (+45.7%), from €103,053 to €150,142
mainly Depreciation (+€59,938) and Stocks and contracts (+€11,749)
- Stocks and contracts -€11,749
down €11,749 (-62.3%), from €18,866 to €7,117
- Reserves -€10,822
down €10,822 (-2.7%), from €404,158 to €393,336
- Profit (loss) carried forward -€7,640
new in 2025: -€7,640
- Gross operating margin -€43,387
down €43,387 (-53.5%), from €81,023 to €37,636
- Staff costs -€7,309
no longer reported in 2025 (was €7,309)
- Taxes -€5,239
down €5,239 (-92.1%), from €5,685 to €447
- Depreciation -€857
down €857 (-1.4%), from €60,794 to €59,938
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 | €420,221 | €399,765 | -€20,456 | -4.9% |
| Fixed assets | 21/28 | €280,295 | €223,425 | -€56,869 | -20.3% |
| Tangible fixed assets | 22/27 | €280,295 | €223,425 | -€56,869 | -20.3% |
| Land and buildings | 22 | €159,330 | €150,262 | -€9,068 | -5.7% |
| Plant, machinery and equipment | 23 | €4,753 | €4,600 | -€152 | -3.2% |
| Furniture and vehicles | 24 | €116,212 | €68,563 | -€47,649 | -41.0% |
| Current assets | 29/58 | €139,926 | €176,340 | +€36,414 | +26.0% |
| Stocks and contracts in progress | 3 | €18,866 | €7,117 | -€11,749 | -62.3% |
| Stocks | 30/36 | €18,866 | €7,117 | -€11,749 | -62.3% |
| Amounts receivable within one year | 40/41 | €12,615 | €13,732 | +€1,117 | +8.9% |
| Other amounts receivable | 41 | €12,615 | €13,732 | +€1,117 | +8.9% |
| Cash at bank and in hand | 54/58 | €103,053 | €150,142 | +€47,089 | +45.7% |
| Deferred charges and accrued income | 490/1 | €5,393 | €5,349 | -€43 | -0.8% |
| Total equity and liabilities | 10/49 | €420,221 | €399,765 | -€20,456 | -4.9% |
| Equity | 10/15 | €416,558 | €398,096 | -€18,462 | -4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €404,158 | €393,336 | -€10,822 | -2.7% |
| Distributable reserves | 133 | €404,158 | €393,336 | -€10,822 | -2.7% |
| Profit (loss) carried forward | 14 | - | -€7,640 | -€7,640 | |
| Amounts payable | 17/49 | €3,663 | €1,669 | -€1,994 | -54.4% |
| Amounts payable within one year | 42/48 | €3,663 | €1,448 | -€2,215 | -60.5% |
| Trade debts | 44 | €1,611 | €1,001 | -€610 | -37.9% |
| Suppliers | 440/4 | €1,611 | €1,001 | -€610 | -37.9% |
| Taxes, remuneration and social security | 45 | €2,052 | €447 | -€1,606 | -78.2% |
| Taxes | 450/3 | €2,052 | €447 | -€1,606 | -78.2% |
| Accrued charges and deferred income | 492/3 | - | €221 | +€221 | |
| Non-recurring operating income | 76A | €14,963 | €2,200 | -€12,763 | -85.3% |
| Remuneration, social security and pensions | 62 | €7,309 | - | -€7,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,794 | €59,938 | -€857 | -1.4% |
| Other operating charges | 640/8 | €2,197 | €2,258 | +€61 | +2.8% |
| Non-recurring operating charges | 66A | - | €799 | +€799 | |
| Gross operating margin | 9900 | €81,023 | €37,636 | -€43,387 | -53.5% |
| Operating profit (loss) | 9901 | €10,722 | -€25,359 | -€36,081 | |
| Financial income | 75/76B | €7,309 | €7,393 | +€84 | +1.1% |
| Recurring financial income | 75 | €18 | €15 | -€4 | -19.7% |
| Non-recurring financial income | 76B | €7,291 | €7,378 | +€87 | +1.2% |
| Financial charges | 65/66B | €0 | €49 | +€49 | +493,300% |
| Recurring financial charges | 65 | €0 | €49 | +€49 | +493,300% |
| Profit (loss) for the period before taxes | 9903 | €18,031 | -€18,015 | -€36,046 | |
| Income taxes | 67/77 | €5,685 | €447 | -€5,239 | -92.1% |
| Profit (loss) for the period | 9904 | €12,346 | -€18,462 | -€30,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,346 | -€18,462 | -€30,808 |
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 17 October 2026 via checked.be.