ELIM: 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.
What changed
ELIM
NACE 87.101, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,597
2024 · €82,034-€71,437
Equity
€462,949
2024 · €453,182+€9,768
Cash
€281,572
2024 · €352,630-€71,058
Balance sheet total
€1.4m
2024 · €1.5m-€93,318
Largest movements
Assets
- Cash -€71,058
down €71,058 (-20.2%), from €352,630 to €281,572
mainly Other debts (-€97,091) and Investment in fixed assets (net) (-€63,897)
- Tangible fixed assets -€17,321
down €17,321 (-2.4%), from €736,411 to €719,090
of which Land and buildings: -€11,797
Equity and liabilities
- Other debts -€97,091
down €97,091 (-93.2%), from €104,150 to €7,058
- Debts after one year -€33,333
down €33,333 (-27.3%), from €122,251 to €88,918
Income statement
- Gross operating margin -€88,480
down €88,480 (-2.9%), from €3.0m to €3.0m
- Staff costs -€32,483
down €32,483 (-1.1%), from €2.9m to €2.8m
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
€82,034
Gross operating margin
-€88,480
Staff costs
+€32,483
Depreciation
-€1,650
Write-downs
-€161
Other operating charges
-€9,142
Other operating items
+€378
Financial income
-€945
Financial charges
+€1,593
Taxes
-€5,513
Result 2025
€10,597
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.
From operations
+€17,126
Investment
-€63,897
Financing
-€24,287
Cash 2024
€352,630
From operations (derived)
+€17,126
Net result for the year
+€10,597
Depreciation
+€81,218
Receivables within one year
+€1,988
Deferred charges and accrued income
+€2,951
Provisions
-€427
Trade debts
+€14,327
Tax, wage and social debts
+€64
Other debts
-€97,091
Accrued charges and deferred income
+€3,500
Investment (derived)
-€63,897
Investment in fixed assets (net)
-€63,897
Financing
-€24,287
Debts after one year
-€33,333
Current portion of long-term debt
+€1,208
Short-term financial debts
+€8,668
Contributions, distributions and other
-€829
Cash 2025
€281,572
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,542,072 | €1,448,754 | -€93,318 | -6.1% |
| Fixed assets | 21/28 | €736,411 | €719,090 | -€17,321 | -2.4% |
| Tangible fixed assets | 22/27 | €736,411 | €719,090 | -€17,321 | -2.4% |
| Land and buildings | 22 | €632,479 | €620,682 | -€11,797 | -1.9% |
| Plant, machinery and equipment | 23 | €87,299 | €86,492 | -€807 | -0.9% |
| Furniture and vehicles | 24 | €16,633 | €11,916 | -€4,717 | -28.4% |
| Current assets | 29/58 | €805,661 | €729,664 | -€75,997 | -9.4% |
| Amounts receivable within one year | 40/41 | €422,452 | €420,464 | -€1,988 | -0.5% |
| Trade receivables | 40 | €406,560 | €409,168 | +€2,608 | +0.6% |
| Other amounts receivable | 41 | €15,892 | €11,296 | -€4,596 | -28.9% |
| Cash at bank and in hand | 54/58 | €352,630 | €281,572 | -€71,058 | -20.2% |
| Deferred charges and accrued income | 490/1 | €30,579 | €27,628 | -€2,951 | -9.7% |
| Total equity and liabilities | 10/49 | €1,542,072 | €1,448,754 | -€93,318 | -6.1% |
| Equity | 10/15 | €453,182 | €462,949 | +€9,768 | +2.2% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €19,831 | €19,831 | = | 0.0% |
| Distributable reserves | 133 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,769 | €232,366 | +€10,597 | +4.8% |
| Investment grants | 15 | €13,266 | €12,437 | -€829 | -6.3% |
| Provisions and deferred taxes | 16 | €6,831 | €6,404 | -€427 | -6.2% |
| Deferred taxes | 168 | €6,831 | €6,404 | -€427 | -6.2% |
| Amounts payable | 17/49 | €1,082,060 | €979,401 | -€102,659 | -9.5% |
| Amounts payable after more than one year | 17 | €122,251 | €88,918 | -€33,333 | -27.3% |
| Financial debts | 170/4 | €122,251 | €88,918 | -€33,333 | -27.3% |
| Amounts payable within one year | 42/48 | €799,196 | €726,370 | -€72,826 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €32,125 | €33,333 | +€1,208 | +3.8% |
| Financial debts | 43 | €71,614 | €80,282 | +€8,668 | +12.1% |
| Credit institutions | 430/8 | €71,614 | €80,282 | +€8,668 | +12.1% |
| Trade debts | 44 | €52,772 | €67,098 | +€14,327 | +27.1% |
| Suppliers | 440/4 | €52,772 | €67,098 | +€14,327 | +27.1% |
| Taxes, remuneration and social security | 45 | €538,535 | €538,599 | +€64 | 0.0% |
| Taxes | 450/3 | €68,428 | €68,693 | +€265 | +0.4% |
| Remuneration and social security | 454/9 | €470,107 | €469,906 | -€201 | 0.0% |
| Other amounts payable | 47/48 | €104,150 | €7,058 | -€97,091 | -93.2% |
| Accrued charges and deferred income | 492/3 | €160,613 | €164,113 | +€3,500 | +2.2% |
| Non-recurring operating income | 76A | €2,137 | €3,075 | +€938 | +43.9% |
| Remuneration, social security and pensions | 62 | €2,856,406 | €2,823,924 | -€32,483 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,568 | €81,218 | +€1,650 | +2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€161 | - | +€161 | |
| Other operating charges | 640/8 | €7,034 | €16,176 | +€9,142 | +130.0% |
| Non-recurring operating charges | 66A | €378 | - | -€378 | |
| Gross operating margin | 9900 | €3,039,888 | €2,951,407 | -€88,480 | -2.9% |
| Operating profit (loss) | 9901 | €96,662 | €30,090 | -€66,572 | -68.9% |
| Financial income | 75/76B | €2,320 | €1,375 | -€945 | -40.7% |
| Recurring financial income | 75 | €2,320 | €1,375 | -€945 | -40.7% |
| Financial charges | 65/66B | €12,724 | €11,132 | -€1,593 | -12.5% |
| Recurring financial charges | 65 | €12,724 | €11,132 | -€1,593 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €86,258 | €20,334 | -€65,924 | -76.4% |
| Transfer from deferred taxes | 780 | €427 | €427 | = | 0.0% |
| Income taxes | 67/77 | €4,651 | €10,164 | +€5,513 | +118.5% |
| Profit (loss) for the period | 9904 | €82,034 | €10,597 | -€71,437 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,034 | €10,597 | -€71,437 | -87.1% |
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 1 October 2026 via checked.be.