ELIMOS: 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.
ELIMOS
Largest movements
- Cash +€78,353
up €78,353 (+28.6%), from €274,128 to €352,481
mainly Net result for the year (+€86,586) and Receivables within one year (+€54,461)
- Receivables within one year -€54,461
down €54,461 (-41.2%), from €132,293 to €77,832
of which Trade receivables: -€53,043
- Tangible fixed assets -€12,355
down €12,355 (-11.0%), from €112,605 to €100,250
of which Land and buildings: -€11,890
- Deferred charges and accrued income +€11,548
up €11,548 (+413.0%), from €2,796 to €14,344
- Reserves +€46,480
up €46,480 (+18.1%), from €257,209 to €303,689
- Trade debts -€36,489
down €36,489 (-51.7%), from €70,634 to €34,145
- Other debts +€36,176
up €36,176 (+35.9%), from €100,669 to €136,845
- Debts after one year -€16,104
down €16,104 (-47.9%), from €33,611 to €17,507
of which Financial debts: -€15,994
- Tax, wage and social debts -€6,416
down €6,416 (-46.7%), from €13,730 to €7,315
- Gross operating margin +€21,396
up €21,396 (+18.2%), from €117,648 to €139,045
- Taxes +€7,965
up €7,965 (+29.6%), from €26,946 to €34,911
- Other operating charges -€3,891
down €3,891 (-68.1%), from €5,715 to €1,824
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 | €521,822 | €544,907 | +€23,085 | +4.4% |
| Fixed assets | 21/28 | €112,605 | €100,250 | -€12,355 | -11.0% |
| Tangible fixed assets | 22/27 | €112,605 | €100,250 | -€12,355 | -11.0% |
| Land and buildings | 22 | €111,652 | €99,762 | -€11,890 | -10.6% |
| Furniture and vehicles | 24 | €953 | €488 | -€465 | -48.8% |
| Current assets | 29/58 | €409,217 | €444,657 | +€35,440 | +8.7% |
| Amounts receivable within one year | 40/41 | €132,293 | €77,832 | -€54,461 | -41.2% |
| Trade receivables | 40 | €130,875 | €77,832 | -€53,043 | -40.5% |
| Other amounts receivable | 41 | €1,418 | - | -€1,418 | |
| Cash at bank and in hand | 54/58 | €274,128 | €352,481 | +€78,353 | +28.6% |
| Deferred charges and accrued income | 490/1 | €2,796 | €14,344 | +€11,548 | +413.0% |
| Total equity and liabilities | 10/49 | €521,822 | €544,907 | +€23,085 | +4.4% |
| Equity | 10/15 | €287,480 | €333,101 | +€45,621 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €257,209 | €303,689 | +€46,480 | +18.1% |
| Distributable reserves | 133 | €257,209 | €303,689 | +€46,480 | +18.1% |
| Profit (loss) carried forward | 14 | €17,871 | €17,012 | -€859 | -4.8% |
| Amounts payable | 17/49 | €234,341 | €211,806 | -€22,535 | -9.6% |
| Amounts payable after more than one year | 17 | €33,611 | €17,507 | -€16,104 | -47.9% |
| Financial debts | 170/4 | €32,290 | €16,297 | -€15,994 | -49.5% |
| Other amounts payable | 178/9 | €1,320 | €1,210 | -€110 | -8.3% |
| Amounts payable within one year | 42/48 | €200,731 | €194,299 | -€6,432 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €15,697 | €15,994 | +€297 | +1.9% |
| Trade debts | 44 | €70,634 | €34,145 | -€36,489 | -51.7% |
| Suppliers | 440/4 | €70,634 | €34,145 | -€36,489 | -51.7% |
| Taxes, remuneration and social security | 45 | €13,730 | €7,315 | -€6,416 | -46.7% |
| Taxes | 450/3 | €13,730 | €7,315 | -€6,416 | -46.7% |
| Other amounts payable | 47/48 | €100,669 | €136,845 | +€36,176 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,332 | €12,355 | +€23 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €797 | +€797 | |
| Other operating charges | 640/8 | €5,715 | €1,824 | -€3,891 | -68.1% |
| Gross operating margin | 9900 | €117,648 | €139,045 | +€21,396 | +18.2% |
| Operating profit (loss) | 9901 | €99,601 | €124,068 | +€24,467 | +24.6% |
| Financial income | 75/76B | €1,101 | €787 | -€314 | -28.5% |
| Recurring financial income | 75 | €1,101 | €787 | -€314 | -28.5% |
| Financial charges | 65/66B | €3,577 | €3,358 | -€219 | -6.1% |
| Recurring financial charges | 65 | €3,577 | €3,358 | -€219 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €97,125 | €121,497 | +€24,372 | +25.1% |
| Income taxes | 67/77 | €26,946 | €34,911 | +€7,965 | +29.6% |
| Profit (loss) for the period | 9904 | €70,179 | €86,586 | +€16,407 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,179 | €86,586 | +€16,407 | +23.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.