Elima Consulting: 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.
Elima Consulting
Largest movements
- Cash -€237,540
down €237,540 (-87.3%), from €272,021 to €34,481
mainly Other debts (-€217,899) and Contributions, distributions and other (-€149,000)
- Receivables within one year +€16,355
up €16,355 (+7.8%), from €210,194 to €226,548
- Other debts -€217,899
down €217,899 (-63.2%), from €344,549 to €126,650
- Tax, wage and social debts -€7,650
down €7,650 (-22.2%), from €34,400 to €26,750
- Gross operating margin -€97,709
down €97,709 (-48.6%), from €200,866 to €103,157
- Financial income +€24,847
up €24,847 (+52.4%), from €47,385 to €72,232
of which Financial income: +€25,348
- Taxes -€24,561
down €24,561 (-54.1%), from €45,371 to €20,810
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 | €529,156 | €303,563 | -€225,593 | -42.6% |
| Fixed assets | 21/28 | €21,941 | €17,534 | -€4,408 | -20.1% |
| Tangible fixed assets | 22/27 | €12,641 | €8,234 | -€4,408 | -34.9% |
| Plant, machinery and equipment | 23 | €2,967 | €1,891 | -€1,076 | -36.3% |
| Furniture and vehicles | 24 | €9,674 | €6,342 | -€3,332 | -34.4% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €507,215 | €286,029 | -€221,186 | -43.6% |
| Amounts receivable within one year | 40/41 | €210,194 | €226,548 | +€16,355 | +7.8% |
| Other amounts receivable | 41 | €210,194 | €226,548 | +€16,355 | +7.8% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €272,021 | €34,481 | -€237,540 | -87.3% |
| Total equity and liabilities | 10/49 | €529,156 | €303,563 | -€225,593 | -42.6% |
| Equity | 10/15 | €138,404 | €138,495 | +€91 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,839 | €109,839 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €107,839 | €107,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,565 | €8,656 | +€91 | +1.1% |
| Amounts payable | 17/49 | €390,752 | €165,068 | -€225,685 | -57.8% |
| Amounts payable within one year | 42/48 | €389,502 | €163,818 | -€225,685 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €8,456 | €10,098 | +€1,642 | +19.4% |
| Trade debts | 44 | €2,097 | €320 | -€1,778 | -84.8% |
| Suppliers | 440/4 | €2,097 | €320 | -€1,778 | -84.8% |
| Taxes, remuneration and social security | 45 | €34,400 | €26,750 | -€7,650 | -22.2% |
| Taxes | 450/3 | €34,400 | €26,750 | -€7,650 | -22.2% |
| Other amounts payable | 47/48 | €344,549 | €126,650 | -€217,899 | -63.2% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Non-recurring operating income | 76A | €129,331 | - | -€129,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,649 | €4,408 | +€758 | +20.8% |
| Other operating charges | 640/8 | €933 | €577 | -€356 | -38.1% |
| Gross operating margin | 9900 | €200,866 | €103,157 | -€97,709 | -48.6% |
| Operating profit (loss) | 9901 | €196,284 | €98,172 | -€98,112 | -50.0% |
| Financial income | 75/76B | €47,385 | €72,232 | +€24,847 | +52.4% |
| Recurring financial income | 75 | €46,885 | €72,232 | +€25,348 | +54.1% |
| Non-recurring financial income | 76B | €501 | - | -€501 | |
| Financial charges | 65/66B | €1,678 | €503 | -€1,175 | -70.0% |
| Recurring financial charges | 65 | €1,671 | €496 | -€1,175 | -70.3% |
| Non-recurring financial charges | 66B | €7 | €7 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €241,991 | €169,902 | -€72,089 | -29.8% |
| Income taxes | 67/77 | €45,371 | €20,810 | -€24,561 | -54.1% |
| Profit (loss) for the period | 9904 | €196,620 | €149,091 | -€47,528 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €196,620 | €149,091 | -€47,528 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.