ELIMMO: 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.
ELIMMO
Largest movements
- Receivables within one year -€11,080
down €11,080 (-60.2%), from €18,414 to €7,333
- Cash +€1,821
up €1,821 (+12.4%), from €14,688 to €16,509
mainly Receivables within one year (+€11,080) and Net result for the year (+€5,786)
- Tangible fixed assets -€1,611
down €1,611 (-57.6%), from €2,799 to €1,187
- Other debts -€13,616
no longer reported in 2025 (was €13,616)
- Reserves +€5,786
new in 2025: €5,786
- Tax, wage and social debts -€2,975
down €2,975 (-84.9%), from €3,503 to €528
of which Taxes: -€2,025
- Gross operating margin -€33,432
down €33,432 (-72.9%), from €45,873 to €12,441
- Taxes -€7,020
down €7,020 (-66.2%), from €10,599 to €3,578
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 | €36,845 | €25,968 | -€10,877 | -29.5% |
| Fixed assets | 21/28 | €2,799 | €1,187 | -€1,611 | -57.6% |
| Tangible fixed assets | 22/27 | €2,799 | €1,187 | -€1,611 | -57.6% |
| Furniture and vehicles | 24 | €2,799 | €1,187 | -€1,611 | -57.6% |
| Current assets | 29/58 | €34,047 | €24,781 | -€9,266 | -27.2% |
| Amounts receivable within one year | 40/41 | €18,414 | €7,333 | -€11,080 | -60.2% |
| Other amounts receivable | 41 | €18,414 | €7,333 | -€11,080 | -60.2% |
| Cash at bank and in hand | 54/58 | €14,688 | €16,509 | +€1,821 | +12.4% |
| Deferred charges and accrued income | 490/1 | €945 | €938 | -€6 | -0.7% |
| Total equity and liabilities | 10/49 | €36,845 | €25,968 | -€10,877 | -29.5% |
| Equity | 10/15 | €18,600 | €24,386 | +€5,786 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €5,786 | +€5,786 | |
| Distributable reserves | 133 | - | €5,786 | +€5,786 | |
| Amounts payable | 17/49 | €18,245 | €1,582 | -€16,663 | -91.3% |
| Amounts payable within one year | 42/48 | €18,019 | €1,578 | -€16,441 | -91.2% |
| Trade debts | 44 | €900 | €1,050 | +€150 | +16.7% |
| Suppliers | 440/4 | €900 | €1,050 | +€150 | +16.7% |
| Taxes, remuneration and social security | 45 | €3,503 | €528 | -€2,975 | -84.9% |
| Taxes | 450/3 | €2,553 | €528 | -€2,025 | -79.3% |
| Remuneration and social security | 454/9 | €950 | - | -€950 | |
| Other amounts payable | 47/48 | €13,616 | - | -€13,616 | |
| Accrued charges and deferred income | 492/3 | €226 | €4 | -€222 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,611 | €1,611 | = | 0.0% |
| Other operating charges | 640/8 | €1,832 | €1,716 | -€116 | -6.3% |
| Gross operating margin | 9900 | €45,873 | €12,441 | -€33,432 | -72.9% |
| Operating profit (loss) | 9901 | €42,430 | €9,114 | -€33,316 | -78.5% |
| Financial income | 75/76B | €275 | €441 | +€166 | +60.3% |
| Recurring financial income | 75 | €275 | €441 | +€166 | +60.3% |
| Financial charges | 65/66B | €181 | €191 | +€10 | +5.3% |
| Recurring financial charges | 65 | €181 | €191 | +€10 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €42,525 | €9,364 | -€33,160 | -78.0% |
| Income taxes | 67/77 | €10,599 | €3,578 | -€7,020 | -66.2% |
| Profit (loss) for the period | 9904 | €31,926 | €5,786 | -€26,140 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,926 | €5,786 | -€26,140 | -81.9% |
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 12 October 2026 via checked.be.