eLime: 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.
eLime
Largest movements
- Cash +€44,622
up €44,622 (+119.3%), from €37,409 to €82,032
mainly Net result for the year (+€58,912) and Depreciation (+€11,249)
- Tangible fixed assets +€4,389
up €4,389 (+9.3%), from €47,205 to €51,594
of which Other tangible fixed assets: +€14,901
- Reserves +€51,015
up €51,015 (+103.3%), from €49,379 to €100,394
- Debts after one year -€8,484
down €8,484 (-62.3%), from €13,610 to €5,126
- Tax, wage and social debts +€2,561
up €2,561 (+46.7%), from €5,486 to €8,047
- Trade debts +€2,105
up €2,105 (+70.2%), from €2,998 to €5,102
- Gross operating margin +€46,441
up €46,441 (+93.8%), from €49,521 to €95,963
- Taxes +€9,203
up €9,203 (+68.2%), from €13,486 to €22,690
- Depreciation +€4,887
up €4,887 (+76.8%), from €6,363 to €11,249
- Financial charges +€1,315
up €1,315 (+89.2%), from €1,474 to €2,789
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,242 | €157,403 | +€48,161 | +44.1% |
| Fixed assets | 21/28 | €47,205 | €51,594 | +€4,389 | +9.3% |
| Tangible fixed assets | 22/27 | €47,205 | €51,594 | +€4,389 | +9.3% |
| Plant, machinery and equipment | 23 | €3,302 | €2,576 | -€725 | -22.0% |
| Furniture and vehicles | 24 | €43,904 | €34,118 | -€9,786 | -22.3% |
| Other tangible fixed assets | 26 | - | €14,901 | +€14,901 | |
| Current assets | 29/58 | €62,036 | €105,809 | +€43,772 | +70.6% |
| Amounts receivable within one year | 40/41 | €24,627 | €23,777 | -€850 | -3.5% |
| Trade receivables | 40 | €24,609 | €23,758 | -€851 | -3.5% |
| Other amounts receivable | 41 | €18 | €19 | +€1 | +7.2% |
| Cash at bank and in hand | 54/58 | €37,409 | €82,032 | +€44,622 | +119.3% |
| Total equity and liabilities | 10/49 | €109,242 | €157,403 | +€48,161 | +44.1% |
| Equity | 10/15 | €55,579 | €106,594 | +€51,015 | +91.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,379 | €100,394 | +€51,015 | +103.3% |
| Distributable reserves | 133 | €49,379 | €100,394 | +€51,015 | +103.3% |
| Amounts payable | 17/49 | €53,662 | €50,809 | -€2,854 | -5.3% |
| Amounts payable after more than one year | 17 | €13,610 | €5,126 | -€8,484 | -62.3% |
| Financial debts | 170/4 | €13,610 | €5,126 | -€8,484 | -62.3% |
| Amounts payable within one year | 42/48 | €40,052 | €45,682 | +€5,630 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €8,114 | €8,484 | +€369 | +4.6% |
| Trade debts | 44 | €2,998 | €5,102 | +€2,105 | +70.2% |
| Suppliers | 440/4 | €2,998 | €5,102 | +€2,105 | +70.2% |
| Taxes, remuneration and social security | 45 | €5,486 | €8,047 | +€2,561 | +46.7% |
| Taxes | 450/3 | €5,486 | €8,047 | +€2,561 | +46.7% |
| Other amounts payable | 47/48 | €23,454 | €24,049 | +€595 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,363 | €11,249 | +€4,887 | +76.8% |
| Other operating charges | 640/8 | €511 | €323 | -€188 | -36.7% |
| Gross operating margin | 9900 | €49,521 | €95,963 | +€46,441 | +93.8% |
| Operating profit (loss) | 9901 | €42,648 | €84,390 | +€41,742 | +97.9% |
| Financial charges | 65/66B | €1,474 | €2,789 | +€1,315 | +89.2% |
| Recurring financial charges | 65 | €1,474 | €2,789 | +€1,315 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €41,174 | €81,602 | +€40,427 | +98.2% |
| Income taxes | 67/77 | €13,486 | €22,690 | +€9,203 | +68.2% |
| Profit (loss) for the period | 9904 | €27,688 | €58,912 | +€31,224 | +112.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,688 | €58,912 | +€31,224 | +112.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.