ELIMO: 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.
ELIMO
Largest movements
- Tangible fixed assets -€12,615
down €12,615 (-5.1%), from €246,520 to €233,905
of which Land and buildings: -€13,619
- Cash +€8,188
up €8,188 (+146.6%), from €5,586 to €13,774
mainly Depreciation (+€15,926) and Net result for the year (+€4,803)
- Debts after one year -€11,481
down €11,481 (-15.7%), from €72,919 to €61,438
- Profit (loss) carried forward +€4,803
up €4,803 (+15.5%), from -€30,911 to -€26,108
- Gross operating margin +€9,259
up €9,259 (+58.6%), from €15,807 to €25,066
- Depreciation +€788
up €788 (+5.2%), from €15,138 to €15,926
- Financial charges -€351
down €351 (-9.7%), from €3,626 to €3,275
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 | €258,275 | €251,706 | -€6,569 | -2.5% |
| Fixed assets | 21/28 | €246,520 | €233,905 | -€12,615 | -5.1% |
| Tangible fixed assets | 22/27 | €246,520 | €233,905 | -€12,615 | -5.1% |
| Land and buildings | 22 | €246,520 | €232,901 | -€13,619 | -5.5% |
| Plant, machinery and equipment | 23 | - | €1,004 | +€1,004 | |
| Current assets | 29/58 | €11,755 | €17,802 | +€6,046 | +51.4% |
| Amounts receivable within one year | 40/41 | €3,921 | €1,686 | -€2,236 | -57.0% |
| Trade receivables | 40 | €3,896 | €1,581 | -€2,315 | -59.4% |
| Other amounts receivable | 41 | €26 | €105 | +€79 | +308.8% |
| Cash at bank and in hand | 54/58 | €5,586 | €13,774 | +€8,188 | +146.6% |
| Deferred charges and accrued income | 490/1 | €2,248 | €2,342 | +€94 | +4.2% |
| Total equity and liabilities | 10/49 | €258,275 | €251,706 | -€6,569 | -2.5% |
| Equity | 10/15 | €69,089 | €73,892 | +€4,803 | +7.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,911 | -€26,108 | +€4,803 | +15.5% |
| Amounts payable | 17/49 | €189,186 | €177,814 | -€11,371 | -6.0% |
| Amounts payable after more than one year | 17 | €72,919 | €61,438 | -€11,481 | -15.7% |
| Financial debts | 170/4 | €72,919 | €61,438 | -€11,481 | -15.7% |
| Amounts payable within one year | 42/48 | €116,266 | €116,376 | +€110 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €11,109 | €11,481 | +€372 | +3.4% |
| Trade debts | 44 | €367 | €550 | +€183 | +49.8% |
| Suppliers | 440/4 | €367 | €550 | +€183 | +49.8% |
| Taxes, remuneration and social security | 45 | €603 | €158 | -€445 | -73.8% |
| Taxes | 450/3 | €603 | €158 | -€445 | -73.8% |
| Other amounts payable | 47/48 | €104,187 | €104,187 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,138 | €15,926 | +€788 | +5.2% |
| Other operating charges | 640/8 | €1,030 | €1,062 | +€32 | +3.1% |
| Gross operating margin | 9900 | €15,807 | €25,066 | +€9,259 | +58.6% |
| Operating profit (loss) | 9901 | -€362 | €8,078 | +€8,439 | |
| Financial charges | 65/66B | €3,626 | €3,275 | -€351 | -9.7% |
| Recurring financial charges | 65 | €3,626 | €3,275 | -€351 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,987 | €4,803 | +€8,790 | |
| Profit (loss) for the period | 9904 | -€3,987 | €4,803 | +€8,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,987 | €4,803 | +€8,790 |
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.