Eljuma: 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.
Eljuma
Largest movements
- Cash +€4,112
up €4,112 (+14.1%), from €29,129 to €33,240
mainly Net result for the year (+€67,145) and Depreciation (+€3,533)
- Deferred charges and accrued income -€3,444
down €3,444 (-9.0%), from €38,410 to €34,966
- Tangible fixed assets -€2,856
down €2,856 (-27.4%), from €10,427 to €7,571
of which Furniture and vehicles: -€1,777
- Receivables within one year +€1,694
up €1,694 (+10.0%), from €16,940 to €18,634
of which Trade receivables: +€1,694
- Profit (loss) carried forward +€60,000
up €60,000, from €0 to €60,000
- Reserves -€58,971
down €58,971 (-89.2%), from €66,116 to €7,145
- Other debts -€2,176
down €2,176 (-16.7%), from €13,048 to €10,873
- Gross operating margin +€1,022
up €1,022 (+1.2%), from €88,465 to €89,487
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 | €94,906 | €94,412 | -€494 | -0.5% |
| Fixed assets | 21/28 | €10,427 | €7,571 | -€2,856 | -27.4% |
| Tangible fixed assets | 22/27 | €10,427 | €7,571 | -€2,856 | -27.4% |
| Furniture and vehicles | 24 | €3,365 | €1,589 | -€1,777 | -52.8% |
| Other tangible fixed assets | 26 | €7,062 | €5,983 | -€1,079 | -15.3% |
| Current assets | 29/58 | €84,479 | €86,840 | +€2,362 | +2.8% |
| Amounts receivable within one year | 40/41 | €16,940 | €18,634 | +€1,694 | +10.0% |
| Trade receivables | 40 | €16,940 | €18,634 | +€1,694 | +10.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,129 | €33,240 | +€4,112 | +14.1% |
| Deferred charges and accrued income | 490/1 | €38,410 | €34,966 | -€3,444 | -9.0% |
| Total equity and liabilities | 10/49 | €94,906 | €94,412 | -€494 | -0.5% |
| Equity | 10/15 | €68,116 | €69,145 | +€1,029 | +1.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €66,116 | €7,145 | -€58,971 | -89.2% |
| Distributable reserves | 133 | €66,116 | €7,145 | -€58,971 | -89.2% |
| Profit (loss) carried forward | 14 | €0 | €60,000 | +€60,000 | |
| Amounts payable | 17/49 | €26,790 | €25,267 | -€1,523 | -5.7% |
| Amounts payable within one year | 42/48 | €26,790 | €25,188 | -€1,602 | -6.0% |
| Trade debts | 44 | €89 | €5 | -€85 | -94.8% |
| Suppliers | 440/4 | €89 | €5 | -€85 | -94.8% |
| Taxes, remuneration and social security | 45 | €13,653 | €14,311 | +€658 | +4.8% |
| Taxes | 450/3 | €13,653 | €11,901 | -€1,751 | -12.8% |
| Remuneration and social security | 454/9 | - | €2,410 | +€2,410 | |
| Other amounts payable | 47/48 | €13,048 | €10,873 | -€2,176 | -16.7% |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,043 | €3,533 | -€511 | -12.6% |
| Other operating charges | 640/8 | €1,193 | €1,484 | +€290 | +24.3% |
| Gross operating margin | 9900 | €88,465 | €89,487 | +€1,022 | +1.2% |
| Operating profit (loss) | 9901 | €83,228 | €84,470 | +€1,242 | +1.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €196 | €202 | +€6 | +2.9% |
| Recurring financial charges | 65 | €196 | €202 | +€6 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €83,032 | €84,269 | +€1,237 | +1.5% |
| Income taxes | 67/77 | €16,916 | €17,124 | +€208 | +1.2% |
| Profit (loss) for the period | 9904 | €66,116 | €67,145 | +€1,029 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,116 | €67,145 | +€1,029 | +1.6% |
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.