ELIMA: 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.
What changed
ELIMA
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€478
2024 · €12,889-€13,367
Equity
€267,560
2024 · €268,871-€1,311
Cash
€10,647
2024 · €15,809-€5,161
Balance sheet total
€489,031
2024 · €520,232-€31,201
Largest movements
Assets
- Tangible fixed assets -€34,556
down €34,556 (-7.1%), from €489,179 to €454,622
of which Land and buildings: -€32,606
- Stocks and contracts +€10,196
new in 2025: €10,196
Equity and liabilities
- Debts after one year -€29,647
down €29,647 (-16.4%), from €181,088 to €151,441
- Other debts -€13,130
down €13,130 (-45.5%), from €28,863 to €15,733
- Trade debts +€9,636
up €9,636 (+132%), from €7,302 to €16,937
Income statement
- Gross operating margin -€16,596
down €16,596 (-26.8%), from €61,816 to €45,221
- Depreciation -€1,729
down €1,729 (-4.8%), from €36,286 to €34,556
- Taxes -€979
down €979 (-66.5%), from €1,473 to €494
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
€12,889
Gross operating margin
-€16,596
Depreciation
+€1,729
Other operating charges
+€14
Other operating items
+€135
Financial income
+€278
Financial charges
+€94
Taxes
+€979
Result 2025
-€478
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€24,402
Investment
€0
Financing
-€29,563
Cash 2024
€15,809
From operations (derived)
+€24,402
Net result for the year
-€478
Depreciation
+€34,556
Stocks and contracts
-€10,196
Receivables within one year
+€1,726
Smaller working-capital items
-€53
Trade debts
+€9,636
Tax, wage and social debts
+€2,116
Advances received
+€224
Other debts
-€13,130
Financing
-€29,563
Debts after one year
-€29,647
Current portion of long-term debt
+€609
Short-term financial debts
+€309
Contributions, distributions and other
-€833
Cash 2025
€10,647
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,232 | €489,031 | -€31,201 | -6.0% |
| Fixed assets | 21/28 | €489,179 | €454,622 | -€34,556 | -7.1% |
| Tangible fixed assets | 22/27 | €489,179 | €454,622 | -€34,556 | -7.1% |
| Land and buildings | 22 | €484,370 | €451,763 | -€32,606 | -6.7% |
| Plant, machinery and equipment | 23 | €3,681 | €2,608 | -€1,073 | -29.1% |
| Furniture and vehicles | 24 | €1,128 | €251 | -€877 | -77.7% |
| Current assets | 29/58 | €31,053 | €34,409 | +€3,355 | +10.8% |
| Stocks and contracts in progress | 3 | - | €10,196 | +€10,196 | |
| Stocks | 30/36 | - | €10,196 | +€10,196 | |
| Amounts receivable within one year | 40/41 | €13,981 | €12,254 | -€1,726 | -12.3% |
| Trade receivables | 40 | €9,938 | €11,511 | +€1,573 | +15.8% |
| Other amounts receivable | 41 | €4,043 | €743 | -€3,299 | -81.6% |
| Cash at bank and in hand | 54/58 | €15,809 | €10,647 | -€5,161 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,310 | +€46 | +3.7% |
| Total equity and liabilities | 10/49 | €520,232 | €489,031 | -€31,201 | -6.0% |
| Equity | 10/15 | €268,871 | €267,560 | -€1,311 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,200 | €260,200 | = | 0.0% |
| Distributable reserves | 133 | €260,200 | €260,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,471 | €1,160 | -€1,311 | -53.1% |
| Amounts payable | 17/49 | €251,361 | €221,471 | -€29,890 | -11.9% |
| Amounts payable after more than one year | 17 | €181,088 | €151,441 | -€29,647 | -16.4% |
| Financial debts | 170/4 | €181,088 | €151,441 | -€29,647 | -16.4% |
| Amounts payable within one year | 42/48 | €69,943 | €69,707 | -€237 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €31,068 | €31,677 | +€609 | +2.0% |
| Financial debts | 43 | - | €309 | +€309 | |
| Credit institutions | 430/8 | - | €309 | +€309 | |
| Trade debts | 44 | €7,302 | €16,937 | +€9,636 | +132% |
| Suppliers | 440/4 | €7,302 | €16,937 | +€9,636 | +132% |
| Advances received on contracts in progress | 46 | - | €224 | +€224 | |
| Taxes, remuneration and social security | 45 | €2,710 | €4,826 | +€2,116 | +78.1% |
| Taxes | 450/3 | €2,710 | €4,826 | +€2,116 | +78.1% |
| Other amounts payable | 47/48 | €28,863 | €15,733 | -€13,130 | -45.5% |
| Accrued charges and deferred income | 492/3 | €330 | €323 | -€6 | -1.9% |
| Non-recurring operating income | 76A | €644 | €724 | +€80 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,286 | €34,556 | -€1,729 | -4.8% |
| Other operating charges | 640/8 | €6,503 | €6,489 | -€14 | -0.2% |
| Non-recurring operating charges | 66A | €135 | - | -€135 | |
| Gross operating margin | 9900 | €61,816 | €45,221 | -€16,596 | -26.8% |
| Operating profit (loss) | 9901 | €18,893 | €4,175 | -€14,717 | -77.9% |
| Financial income | 75/76B | €136 | €414 | +€278 | +205% |
| Recurring financial income | 75 | €136 | €414 | +€278 | +205% |
| Financial charges | 65/66B | €4,666 | €4,572 | -€94 | -2.0% |
| Recurring financial charges | 65 | €4,666 | €4,572 | -€94 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €14,362 | €16 | -€14,346 | -99.9% |
| Income taxes | 67/77 | €1,473 | €494 | -€979 | -66.5% |
| Profit (loss) for the period | 9904 | €12,889 | -€478 | -€13,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,889 | -€478 | -€13,367 |
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.