ELIMA INTERIEUR: 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 INTERIEUR
Largest movements
- Stocks and contracts +€39,844
up €39,844 (+22.1%), from €180,488 to €220,332
- Tangible fixed assets -€17,056
down €17,056 (-13.3%), from €128,146 to €111,089
of which Land and buildings: -€12,450
- Receivables within one year -€14,675
down €14,675 (-7.7%), from €191,363 to €176,689
of which Trade receivables: -€18,027
- Short-term financial debts +€83,721
new in 2025: €83,721
- Trade debts -€81,858
down €81,858 (-46.1%), from €177,607 to €95,748
- Accrued charges and deferred income +€42,316
new in 2025: €42,316
- Other debts +€33,980
up €33,980 (+292%), from €11,651 to €45,631
- Profit (loss) carried forward -€26,697
new in 2025: -€26,697
- Gross operating margin -€74,654
down €74,654 (-47.3%), from €157,670 to €83,016
- Staff costs +€14,227
up €14,227 (+24.1%), from €59,017 to €73,244
- Taxes -€9,641
no longer reported in 2025 (was €9,641)
- Depreciation -€4,192
down €4,192 (-14.1%), from €29,801 to €25,609
- Financial charges -€2,993
down €2,993 (-24.1%), from €12,409 to €9,416
of which Financial charges: -€3,557
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 | €525,301 | €527,311 | +€2,010 | +0.4% |
| Fixed assets | 21/28 | €141,223 | €120,348 | -€20,875 | -14.8% |
| Intangible fixed assets | 21 | €11,653 | €7,834 | -€3,819 | -32.8% |
| Tangible fixed assets | 22/27 | €128,146 | €111,089 | -€17,056 | -13.3% |
| Land and buildings | 22 | €118,379 | €105,929 | -€12,450 | -10.5% |
| Plant, machinery and equipment | 23 | €1,038 | €337 | -€701 | -67.5% |
| Furniture and vehicles | 24 | €8,729 | €4,823 | -€3,906 | -44.7% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €384,078 | €406,963 | +€22,885 | +6.0% |
| Stocks and contracts in progress | 3 | €180,488 | €220,332 | +€39,844 | +22.1% |
| Stocks | 30/36 | €180,488 | €220,332 | +€39,844 | +22.1% |
| Amounts receivable within one year | 40/41 | €191,363 | €176,689 | -€14,675 | -7.7% |
| Trade receivables | 40 | €120,823 | €102,795 | -€18,027 | -14.9% |
| Other amounts receivable | 41 | €70,541 | €73,893 | +€3,353 | +4.8% |
| Cash at bank and in hand | 54/58 | €4,978 | €4,187 | -€791 | -15.9% |
| Deferred charges and accrued income | 490/1 | €7,248 | €5,755 | -€1,494 | -20.6% |
| Total equity and liabilities | 10/49 | €525,301 | €527,311 | +€2,010 | +0.4% |
| Equity | 10/15 | €176,260 | €132,502 | -€43,759 | -24.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €166,260 | €149,199 | -€17,061 | -10.3% |
| Distributable reserves | 133 | €166,260 | €149,199 | -€17,061 | -10.3% |
| Profit (loss) carried forward | 14 | - | -€26,697 | -€26,697 | |
| Amounts payable | 17/49 | €349,041 | €394,809 | +€45,768 | +13.1% |
| Amounts payable after more than one year | 17 | €97,891 | €77,238 | -€20,654 | -21.1% |
| Financial debts | 170/4 | €97,891 | €77,238 | -€20,654 | -21.1% |
| Amounts payable within one year | 42/48 | €251,150 | €275,255 | +€24,106 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €25,241 | €25,703 | +€462 | +1.8% |
| Financial debts | 43 | - | €83,721 | +€83,721 | |
| Credit institutions | 430/8 | - | €83,721 | +€83,721 | |
| Trade debts | 44 | €177,607 | €95,748 | -€81,858 | -46.1% |
| Suppliers | 440/4 | €177,607 | €95,748 | -€81,858 | -46.1% |
| Advances received on contracts in progress | 46 | €6,830 | - | -€6,830 | |
| Taxes, remuneration and social security | 45 | €29,821 | €24,452 | -€5,369 | -18.0% |
| Taxes | 450/3 | €17,184 | €11,090 | -€6,094 | -35.5% |
| Remuneration and social security | 454/9 | €12,637 | €13,362 | +€725 | +5.7% |
| Other amounts payable | 47/48 | €11,651 | €45,631 | +€33,980 | +292% |
| Accrued charges and deferred income | 492/3 | - | €42,316 | +€42,316 | |
| Non-recurring operating income | 76A | €20,868 | - | -€20,868 | |
| Remuneration, social security and pensions | 62 | €59,017 | €73,244 | +€14,227 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,801 | €25,609 | -€4,192 | -14.1% |
| Other operating charges | 640/8 | €1,308 | €1,228 | -€80 | -6.1% |
| Non-recurring operating charges | 66A | €22,213 | €216 | -€21,997 | -99.0% |
| Gross operating margin | 9900 | €157,670 | €83,016 | -€74,654 | -47.3% |
| Operating profit (loss) | 9901 | €45,331 | -€17,281 | -€62,612 | |
| Financial income | 75/76B | €403 | - | -€403 | |
| Recurring financial income | 75 | €403 | - | -€403 | |
| Financial charges | 65/66B | €12,409 | €9,416 | -€2,993 | -24.1% |
| Recurring financial charges | 65 | €12,338 | €8,781 | -€3,557 | -28.8% |
| Non-recurring financial charges | 66B | €72 | €635 | +€564 | +787% |
| Profit (loss) for the period before taxes | 9903 | €33,324 | -€26,697 | -€60,022 | |
| Income taxes | 67/77 | €9,641 | - | -€9,641 | |
| Profit (loss) for the period | 9904 | €23,683 | -€26,697 | -€50,381 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,683 | -€26,697 | -€50,381 |
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 27 October 2026 via checked.be.