ELJATI: 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.
ELJATI
Largest movements
- Cash +€26,185
up €26,185 (+75.4%), from €34,734 to €60,919
mainly Depreciation (+€25,971) and Other debts (+€17,104)
- Tangible fixed assets -€24,942
down €24,942 (-6.9%), from €360,510 to €335,568
of which Land and buildings: -€14,978
- Other debts +€17,104
up €17,104 (+5.6%), from €303,078 to €320,182
- Advances received -€10,019
no longer reported in 2025 (was €10,019)
- Profit (loss) carried forward -€6,602
down €6,602 (-8.9%), from -€73,895 to -€80,498
- Financial charges +€6,963
up €6,963 (+39.9%), from €17,450 to €24,413
- Gross operating margin -€4,812
down €4,812 (-9.0%), from €53,200 to €48,388
- Other operating charges -€733
down €733 (-18.6%), from €3,939 to €3,207
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 | €483,608 | €484,230 | +€621 | +0.1% |
| Fixed assets | 21/28 | €429,943 | €405,001 | -€24,942 | -5.8% |
| Tangible fixed assets | 22/27 | €360,510 | €335,568 | -€24,942 | -6.9% |
| Land and buildings | 22 | €345,221 | €330,243 | -€14,978 | -4.3% |
| Furniture and vehicles | 24 | €704 | €489 | -€215 | -30.5% |
| Leasing and similar rights | 25 | €14,585 | €4,836 | -€9,749 | -66.8% |
| Financial fixed assets | 28 | €69,433 | €69,433 | = | 0.0% |
| Current assets | 29/58 | €53,666 | €79,229 | +€25,563 | +47.6% |
| Amounts receivable within one year | 40/41 | €16,817 | €16,110 | -€707 | -4.2% |
| Trade receivables | 40 | €11,329 | €12,937 | +€1,608 | +14.2% |
| Other amounts receivable | 41 | €5,489 | €3,173 | -€2,316 | -42.2% |
| Cash at bank and in hand | 54/58 | €34,734 | €60,919 | +€26,185 | +75.4% |
| Deferred charges and accrued income | 490/1 | €2,114 | €2,200 | +€86 | +4.1% |
| Total equity and liabilities | 10/49 | €483,608 | €484,230 | +€621 | +0.1% |
| Equity | 10/15 | €158,092 | €151,490 | -€6,602 | -4.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €6,988 | €6,988 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,820 | €2,820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,820 | €2,820 | = | 0.0% |
| Distributable reserves | 133 | €4,168 | €4,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,895 | -€80,498 | -€6,602 | -8.9% |
| Amounts payable | 17/49 | €325,516 | €332,740 | +€7,224 | +2.2% |
| Amounts payable within one year | 42/48 | €325,516 | €332,740 | +€7,224 | +2.2% |
| Trade debts | 44 | €3,577 | €671 | -€2,906 | -81.2% |
| Suppliers | 440/4 | €3,577 | €671 | -€2,906 | -81.2% |
| Advances received on contracts in progress | 46 | €10,019 | - | -€10,019 | |
| Taxes, remuneration and social security | 45 | €8,842 | €11,886 | +€3,044 | +34.4% |
| Taxes | 450/3 | €8,842 | €11,886 | +€3,044 | +34.4% |
| Other amounts payable | 47/48 | €303,078 | €320,182 | +€17,104 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,894 | €25,971 | +€77 | +0.3% |
| Other operating charges | 640/8 | €3,939 | €3,207 | -€733 | -18.6% |
| Gross operating margin | 9900 | €53,200 | €48,388 | -€4,812 | -9.0% |
| Operating profit (loss) | 9901 | €23,367 | €19,210 | -€4,156 | -17.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €17,450 | €24,413 | +€6,963 | +39.9% |
| Recurring financial charges | 65 | €17,450 | €24,413 | +€6,963 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €5,917 | -€5,202 | -€11,119 | |
| Income taxes | 67/77 | €1,749 | €1,400 | -€349 | -20.0% |
| Profit (loss) for the period | 9904 | €4,168 | -€6,602 | -€10,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,168 | -€6,602 | -€10,770 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.