Elimastri: 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.
Elimastri
Largest movements
- Financial fixed assets -€288,499
down €288,499 (-100.0%), from €288,511 to €12
- Cash +€90,992
up €90,992 (+173%), from €52,621 to €143,613
mainly Investment in fixed assets (net) (+€271,641) and Deferred charges and accrued income (+€87,795)
- Deferred charges and accrued income -€87,795
down €87,795 (-77.9%), from €112,674 to €24,879
- Tangible fixed assets +€11,184
up €11,184 (+22.6%), from €49,576 to €60,761
of which Other tangible fixed assets: +€8,085
- Receivables within one year -€10,140
down €10,140 (-9.5%), from €106,978 to €96,839
of which Other amounts receivable: -€22,205
- Debts after one year -€310,000
down €310,000 (-89.6%), from €346,166 to €36,166
- Profit (loss) carried forward +€26,970
up €26,970 (+21.7%), from €124,197 to €151,168
- Other debts +€21,192
up €21,192 (+27.3%), from €77,537 to €98,729
- Trade debts -€16,691
down €16,691 (-46.7%), from €35,762 to €19,071
- Financial income +€152,457
up €152,457 (+34,649,305%), from €0 to €152,457
of which Non-recurring financial income: +€97,350
- Gross operating margin -€134,024
down €134,024, from €59,185 to -€74,839
- Financial charges -€16,419
down €16,419 (-98.9%), from €16,605 to €187
- Taxes +€13,297
up €13,297 (+137%), from €9,705 to €23,002
- Other operating charges +€4,698
up €4,698 (+476%), from €988 to €5,687
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 | €610,360 | €326,104 | -€284,257 | -46.6% |
| Fixed assets | 21/28 | €338,087 | €60,773 | -€277,314 | -82.0% |
| Tangible fixed assets | 22/27 | €49,576 | €60,761 | +€11,184 | +22.6% |
| Land and buildings | 22 | €34,470 | €33,409 | -€1,061 | -3.1% |
| Plant, machinery and equipment | 23 | - | €1,690 | +€1,690 | |
| Furniture and vehicles | 24 | €15,107 | €17,576 | +€2,469 | +16.3% |
| Other tangible fixed assets | 26 | - | €8,085 | +€8,085 | |
| Financial fixed assets | 28 | €288,511 | €12 | -€288,499 | -100.0% |
| Current assets | 29/58 | €272,273 | €265,331 | -€6,943 | -2.5% |
| Amounts receivable within one year | 40/41 | €106,978 | €96,839 | -€10,140 | -9.5% |
| Trade receivables | 40 | €19,685 | €31,750 | +€12,065 | +61.3% |
| Other amounts receivable | 41 | €87,293 | €65,089 | -€22,205 | -25.4% |
| Cash at bank and in hand | 54/58 | €52,621 | €143,613 | +€90,992 | +173% |
| Deferred charges and accrued income | 490/1 | €112,674 | €24,879 | -€87,795 | -77.9% |
| Total equity and liabilities | 10/49 | €610,360 | €326,104 | -€284,257 | -46.6% |
| Equity | 10/15 | €142,797 | €169,768 | +€26,970 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,197 | €151,168 | +€26,970 | +21.7% |
| Amounts payable | 17/49 | €467,563 | €156,336 | -€311,227 | -66.6% |
| Amounts payable after more than one year | 17 | €346,166 | €36,166 | -€310,000 | -89.6% |
| Financial debts | 170/4 | €346,166 | €36,166 | -€310,000 | -89.6% |
| Amounts payable within one year | 42/48 | €121,203 | €120,170 | -€1,033 | -0.9% |
| Trade debts | 44 | €35,762 | €19,071 | -€16,691 | -46.7% |
| Suppliers | 440/4 | €35,762 | €19,071 | -€16,691 | -46.7% |
| Taxes, remuneration and social security | 45 | €7,904 | €2,370 | -€5,534 | -70.0% |
| Taxes | 450/3 | €2,227 | €2,370 | +€143 | +6.4% |
| Remuneration and social security | 454/9 | €5,677 | - | -€5,677 | |
| Other amounts payable | 47/48 | €77,537 | €98,729 | +€21,192 | +27.3% |
| Accrued charges and deferred income | 492/3 | €194 | - | -€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,201 | €5,673 | +€1,471 | +35.0% |
| Other operating charges | 640/8 | €988 | €5,687 | +€4,698 | +476% |
| Gross operating margin | 9900 | €59,185 | -€74,839 | -€134,024 | |
| Operating profit (loss) | 9901 | €53,996 | -€86,198 | -€140,194 | |
| Financial income | 75/76B | €0 | €152,457 | +€152,457 | +34,649,305% |
| Recurring financial income | 75 | €0 | €55,107 | +€55,107 | +12,524,214% |
| Non-recurring financial income | 76B | - | €97,350 | +€97,350 | |
| Financial charges | 65/66B | €16,605 | €187 | -€16,419 | -98.9% |
| Recurring financial charges | 65 | €16,605 | €187 | -€16,419 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €37,391 | €66,072 | +€28,682 | +76.7% |
| Income taxes | 67/77 | €9,705 | €23,002 | +€13,297 | +137% |
| Profit (loss) for the period | 9904 | €27,686 | €43,070 | +€15,385 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,686 | €43,070 | +€15,385 | +55.6% |
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 14 October 2026 via checked.be.