ELIOL INTERIOR DESIGN: 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.
ELIOL INTERIOR DESIGN
Largest movements
- Cash -€25,607
down €25,607 (-40.2%), from €63,716 to €38,109
mainly Other debts (-€39,576) and Receivables within one year (-€21,917)
- Receivables within one year +€21,917
up €21,917 (+16.7%), from €131,302 to €153,220
of which Other amounts receivable: +€12,555
- Tangible fixed assets -€18,729
down €18,729 (-21.3%), from €88,114 to €69,384
of which Furniture and vehicles: -€12,000
- Financial fixed assets +€3,402
up €3,402 (+34.8%), from €9,781 to €13,183
- Deferred charges and accrued income -€3,360
down €3,360 (-13.7%), from €24,456 to €21,096
- Other debts -€39,576
down €39,576 (-98.1%), from €40,346 to €770
- Trade debts +€21,665
up €21,665 (+23.8%), from €91,195 to €112,859
- Reserves +€20,276
up €20,276 (+38.7%), from €52,379 to €72,655
- Tax, wage and social debts -€10,003
down €10,003 (-20.2%), from €49,512 to €39,509
of which Taxes: -€15,902
- Current portion of long-term debt -€8,052
down €8,052 (-54.1%), from €14,886 to €6,835
- Staff costs -€18,265
down €18,265 (-12.8%), from €143,018 to €124,753
- Gross operating margin -€10,463
down €10,463 (-5.3%), from €198,066 to €187,602
- Other operating charges -€5,473
down €5,473 (-33.9%), from €16,142 to €10,668
- Taxes +€2,241
up €2,241 (+38.8%), from €5,782 to €8,023
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 | €317,369 | €294,993 | -€22,376 | -7.1% |
| Fixed assets | 21/28 | €97,895 | €82,567 | -€15,327 | -15.7% |
| Tangible fixed assets | 22/27 | €88,114 | €69,384 | -€18,729 | -21.3% |
| Plant, machinery and equipment | 23 | €2,539 | €4,016 | +€1,477 | +58.2% |
| Furniture and vehicles | 24 | €28,831 | €16,831 | -€12,000 | -41.6% |
| Other tangible fixed assets | 26 | €56,744 | €48,538 | -€8,206 | -14.5% |
| Financial fixed assets | 28 | €9,781 | €13,183 | +€3,402 | +34.8% |
| Current assets | 29/58 | €219,474 | €212,425 | -€7,049 | -3.2% |
| Amounts receivable within one year | 40/41 | €131,302 | €153,220 | +€21,917 | +16.7% |
| Trade receivables | 40 | €129,270 | €138,632 | +€9,362 | +7.2% |
| Other amounts receivable | 41 | €2,032 | €14,587 | +€12,555 | +618% |
| Cash at bank and in hand | 54/58 | €63,716 | €38,109 | -€25,607 | -40.2% |
| Deferred charges and accrued income | 490/1 | €24,456 | €21,096 | -€3,360 | -13.7% |
| Total equity and liabilities | 10/49 | €317,369 | €294,993 | -€22,376 | -7.1% |
| Equity | 10/15 | €111,331 | €131,607 | +€20,276 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,379 | €72,655 | +€20,276 | +38.7% |
| Distributable reserves | 133 | €52,379 | €72,655 | +€20,276 | +38.7% |
| Profit (loss) carried forward | 14 | €40,352 | €40,352 | = | 0.0% |
| Amounts payable | 17/49 | €206,038 | €163,386 | -€42,652 | -20.7% |
| Amounts payable after more than one year | 17 | €6,835 | - | -€6,835 | |
| Financial debts | 170/4 | €6,835 | - | -€6,835 | |
| Amounts payable within one year | 42/48 | €195,939 | €159,973 | -€35,966 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €14,886 | €6,835 | -€8,052 | -54.1% |
| Trade debts | 44 | €91,195 | €112,859 | +€21,665 | +23.8% |
| Suppliers | 440/4 | €91,195 | €112,859 | +€21,665 | +23.8% |
| Taxes, remuneration and social security | 45 | €49,512 | €39,509 | -€10,003 | -20.2% |
| Taxes | 450/3 | €37,668 | €21,766 | -€15,902 | -42.2% |
| Remuneration and social security | 454/9 | €11,844 | €17,743 | +€5,899 | +49.8% |
| Other amounts payable | 47/48 | €40,346 | €770 | -€39,576 | -98.1% |
| Accrued charges and deferred income | 492/3 | €3,264 | €3,413 | +€149 | +4.5% |
| Remuneration, social security and pensions | 62 | €143,018 | €124,753 | -€18,265 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,971 | €21,064 | +€93 | +0.4% |
| Other operating charges | 640/8 | €16,142 | €10,668 | -€5,473 | -33.9% |
| Gross operating margin | 9900 | €198,066 | €187,602 | -€10,463 | -5.3% |
| Operating profit (loss) | 9901 | €17,935 | €31,117 | +€13,182 | +73.5% |
| Financial income | 75/76B | €198 | €214 | +€16 | +8.1% |
| Recurring financial income | 75 | €198 | €214 | +€16 | +8.1% |
| Financial charges | 65/66B | €3,855 | €3,032 | -€823 | -21.4% |
| Recurring financial charges | 65 | €3,855 | €3,032 | -€823 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €14,278 | €28,299 | +€14,021 | +98.2% |
| Income taxes | 67/77 | €5,782 | €8,023 | +€2,241 | +38.8% |
| Profit (loss) for the period | 9904 | €8,496 | €20,276 | +€11,780 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €8,496 | €20,276 | +€11,780 | +139% |
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.