ELKYMEI: 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.
ELKYMEI
Largest movements
- Cash +€43,850
up €43,850 (+162.7%), from €26,954 to €70,804
mainly Trade debts (+€18,331) and Depreciation (+€18,298)
- Tangible fixed assets -€15,772
down €15,772 (-18.8%), from €84,047 to €68,274
of which Land and buildings: -€8,821
- Receivables within one year +€2,112
up €2,112 (+211.2%), from €1,000 to €3,113
- Stocks and contracts +€1,861
up €1,861 (+160.2%), from €1,161 to €3,022
- Trade debts +€18,331
up €18,331 (+934.9%), from €1,961 to €20,292
- Reserves +€15,601
up €15,601 (+32.1%), from €48,556 to €64,156
- Debts after one year -€4,492
down €4,492 (-15.0%), from €29,974 to €25,482
- Tax, wage and social debts +€4,272
up €4,272 (+45.3%), from €9,422 to €13,694
of which Taxes: +€4,242
- Gross operating margin +€9,696
up €9,696 (+27.4%), from €35,351 to €45,047
- Staff costs +€2,063
new in 2024: €2,063
- Taxes +€2,007
up €2,007 (+38.6%), from €5,203 to €7,209
- Other operating charges -€1,201
down €1,201 (-47.0%), from €2,555 to €1,353
- Financial charges -€1,154
down €1,154 (-50.2%), from €2,297 to €1,143
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,412 | €146,540 | +€32,128 | +28.1% |
| Fixed assets | 21/28 | €84,447 | €68,674 | -€15,772 | -18.7% |
| Tangible fixed assets | 22/27 | €84,047 | €68,274 | -€15,772 | -18.8% |
| Land and buildings | 22 | €41,733 | €32,912 | -€8,821 | -21.1% |
| Plant, machinery and equipment | 23 | €39,078 | €31,597 | -€7,481 | -19.1% |
| Furniture and vehicles | 24 | €3,236 | €3,765 | +€529 | +16.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €29,965 | €77,865 | +€47,901 | +159.9% |
| Amounts receivable after more than one year | 29 | €757 | €757 | = | 0.0% |
| Other amounts receivable | 291 | €757 | €757 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,161 | €3,022 | +€1,861 | +160.2% |
| Stocks | 30/36 | €1,161 | €3,022 | +€1,861 | +160.2% |
| Amounts receivable within one year | 40/41 | €1,000 | €3,113 | +€2,112 | +211.2% |
| Other amounts receivable | 41 | €1,000 | €3,113 | +€2,112 | +211.2% |
| Cash at bank and in hand | 54/58 | €26,954 | €70,804 | +€43,850 | +162.7% |
| Deferred charges and accrued income | 490/1 | €92 | €169 | +€78 | +84.8% |
| Total equity and liabilities | 10/49 | €114,412 | €146,540 | +€32,128 | +28.1% |
| Equity | 10/15 | €66,613 | €81,593 | +€14,981 | +22.5% |
| Contributions | 10/11 | €6,820 | €6,200 | -€620 | -9.1% |
| Reserves | 13 | €48,556 | €64,156 | +€15,601 | +32.1% |
| Distributable reserves | 133 | €48,556 | €64,156 | +€15,601 | +32.1% |
| Profit (loss) carried forward | 14 | €11,237 | €11,237 | = | 0.0% |
| Amounts payable | 17/49 | €47,799 | €64,947 | +€17,148 | +35.9% |
| Amounts payable after more than one year | 17 | €29,974 | €25,482 | -€4,492 | -15.0% |
| Financial debts | 170/4 | €29,974 | €25,482 | -€4,492 | -15.0% |
| Amounts payable within one year | 42/48 | €17,825 | €39,465 | +€21,640 | +121.4% |
| Current portion of amounts payable after more than one year | 42 | €4,360 | €4,492 | +€133 | +3.0% |
| Trade debts | 44 | €1,961 | €20,292 | +€18,331 | +934.9% |
| Suppliers | 440/4 | €1,961 | €20,292 | +€18,331 | +934.9% |
| Taxes, remuneration and social security | 45 | €9,422 | €13,694 | +€4,272 | +45.3% |
| Taxes | 450/3 | €7,299 | €11,542 | +€4,242 | +58.1% |
| Remuneration and social security | 454/9 | €2,123 | €2,152 | +€29 | +1.4% |
| Other amounts payable | 47/48 | €2,082 | €987 | -€1,095 | -52.6% |
| Remuneration, social security and pensions | 62 | - | €2,063 | +€2,063 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,645 | €18,298 | +€653 | +3.7% |
| Other operating charges | 640/8 | €2,555 | €1,353 | -€1,201 | -47.0% |
| Gross operating margin | 9900 | €35,351 | €45,047 | +€9,696 | +27.4% |
| Operating profit (loss) | 9901 | €15,152 | €23,333 | +€8,181 | +54.0% |
| Financial charges | 65/66B | €2,297 | €1,143 | -€1,154 | -50.2% |
| Recurring financial charges | 65 | €2,297 | €1,143 | -€1,154 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €12,854 | €22,190 | +€9,335 | +72.6% |
| Income taxes | 67/77 | €5,203 | €7,209 | +€2,007 | +38.6% |
| Profit (loss) for the period | 9904 | €7,652 | €14,981 | +€7,329 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,652 | €14,981 | +€7,329 | +95.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.