ELIJU: 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.
ELIJU
Largest movements
- Stocks and contracts -€113,001
no longer reported in 2025 (was €113,001)
- Tangible fixed assets -€34,040
down €34,040 (-3.4%), from €998,684 to €964,644
- Other debts -€335,560
down €335,560 (-95.5%), from €351,384 to €15,824
- Debts after one year +€159,684
up €159,684 (+78.0%), from €204,614 to €364,298
of which Other amounts payable: +€200,000
- Profit (loss) carried forward +€31,598
up €31,598 (+27.0%), from €117,236 to €148,833
- Gross operating margin +€21,027
up €21,027 (+23.3%), from €90,078 to €111,106
- Financial charges +€7,564
up €7,564 (+252.4%), from €2,997 to €10,561
- Other operating charges -€6,452
down €6,452 (-34.3%), from €18,814 to €12,362
- Depreciation +€4,830
up €4,830 (+11.4%), from €42,421 to €47,251
- Taxes +€3,743
up €3,743 (+66.9%), from €5,592 to €9,335
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.
Cash bridge derived
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 | €1,158,249 | €1,011,410 | -€146,839 | -12.7% |
| Fixed assets | 21/28 | €998,684 | €964,644 | -€34,040 | -3.4% |
| Tangible fixed assets | 22/27 | €998,684 | €964,644 | -€34,040 | -3.4% |
| Land and buildings | 22 | €998,684 | €964,644 | -€34,040 | -3.4% |
| Current assets | 29/58 | €159,565 | €46,767 | -€112,798 | -70.7% |
| Stocks and contracts in progress | 3 | €113,001 | - | -€113,001 | |
| Stocks | 30/36 | €113,001 | - | -€113,001 | |
| Amounts receivable within one year | 40/41 | €6,908 | €8,932 | +€2,023 | +29.3% |
| Trade receivables | 40 | - | €2,021 | +€2,021 | |
| Other amounts receivable | 41 | €6,908 | €6,911 | +€3 | 0.0% |
| Cash at bank and in hand | 54/58 | €37,578 | €35,826 | -€1,751 | -4.7% |
| Deferred charges and accrued income | 490/1 | €2,077 | €2,008 | -€69 | -3.3% |
| Total equity and liabilities | 10/49 | €1,158,249 | €1,011,410 | -€146,839 | -12.7% |
| Equity | 10/15 | €551,936 | €583,533 | +€31,598 | +5.7% |
| Contributions | 10/11 | €42,879 | €42,879 | = | 0.0% |
| Reserves | 13 | €391,821 | €391,821 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,788 | €3,788 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,788 | €3,788 | = | 0.0% |
| Distributable reserves | 133 | €388,033 | €388,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,236 | €148,833 | +€31,598 | +27.0% |
| Amounts payable | 17/49 | €606,314 | €427,877 | -€178,436 | -29.4% |
| Amounts payable after more than one year | 17 | €204,614 | €364,298 | +€159,684 | +78.0% |
| Financial debts | 170/4 | €204,614 | €164,298 | -€40,316 | -19.7% |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €400,500 | €62,379 | -€338,121 | -84.4% |
| Current portion of amounts payable after more than one year | 42 | €40,316 | €40,316 | = | 0.0% |
| Trade debts | 44 | €833 | €3,504 | +€2,672 | +320.9% |
| Suppliers | 440/4 | €833 | €3,504 | +€2,672 | +320.9% |
| Taxes, remuneration and social security | 45 | €7,967 | €2,735 | -€5,232 | -65.7% |
| Taxes | 450/3 | €7,967 | €2,735 | -€5,232 | -65.7% |
| Other amounts payable | 47/48 | €351,384 | €15,824 | -€335,560 | -95.5% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,421 | €47,251 | +€4,830 | +11.4% |
| Other operating charges | 640/8 | €18,814 | €12,362 | -€6,452 | -34.3% |
| Gross operating margin | 9900 | €90,078 | €111,106 | +€21,027 | +23.3% |
| Operating profit (loss) | 9901 | €28,844 | €51,493 | +€22,649 | +78.5% |
| Financial charges | 65/66B | €2,997 | €10,561 | +€7,564 | +252.4% |
| Recurring financial charges | 65 | €2,997 | €10,561 | +€7,564 | +252.4% |
| Profit (loss) for the period before taxes | 9903 | €25,847 | €40,932 | +€15,085 | +58.4% |
| Income taxes | 67/77 | €5,592 | €9,335 | +€3,743 | +66.9% |
| Profit (loss) for the period | 9904 | €20,256 | €31,598 | +€11,342 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,256 | €31,598 | +€11,342 | +56.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.