ELLI-BOUWMARKT: 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.
ELLI-BOUWMARKT
Largest movements
- Stocks and contracts +€285,880
up €285,880 (+12.6%), from €2.3m to €2.5m
- Receivables within one year -€62,946
down €62,946 (-17.9%), from €350,897 to €287,951
of which Trade receivables: -€72,904
- Cash -€62,348
down €62,348 (-39.3%), from €158,726 to €96,378
mainly Stocks and contracts (-€285,880) and Debts after one year (-€151,416)
- Trade debts +€401,589
up €401,589 (+139%), from €288,797 to €690,386
- Debts after one year -€151,416
down €151,416 (-7.9%), from €1.9m to €1.8m
- Other debts -€121,392
down €121,392 (-11.0%), from €1.1m to €979,155
- Turnover -€1.9m
no longer reported in 2025 (was €1.9m)
- Purchases and services -€1.8m
no longer reported in 2025 (was €1.8m)
- Financial income -€23,081
down €23,081 (-82.0%), from €28,139 to €5,058
of which Non-recurring financial income: -€15,324
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 | €4,455,997 | €4,601,241 | +€145,244 | +3.3% |
| Fixed assets | 21/28 | €1,679,351 | €1,668,544 | -€10,807 | -0.6% |
| Tangible fixed assets | 22/27 | €1,678,936 | €1,668,129 | -€10,807 | -0.6% |
| Land and buildings | 22 | €1,669,691 | €1,663,340 | -€6,351 | -0.4% |
| Plant, machinery and equipment | 23 | €3,374 | €824 | -€2,550 | -75.6% |
| Furniture and vehicles | 24 | €5,871 | €3,964 | -€1,906 | -32.5% |
| Financial fixed assets | 28 | €415 | €415 | = | 0.0% |
| Current assets | 29/58 | €2,776,646 | €2,932,698 | +€156,051 | +5.6% |
| Stocks and contracts in progress | 3 | €2,262,489 | €2,548,369 | +€285,880 | +12.6% |
| Stocks | 30/36 | €2,262,489 | €2,548,369 | +€285,880 | +12.6% |
| Amounts receivable within one year | 40/41 | €350,897 | €287,951 | -€62,946 | -17.9% |
| Trade receivables | 40 | €334,337 | €261,432 | -€72,904 | -21.8% |
| Other amounts receivable | 41 | €16,561 | €26,519 | +€9,958 | +60.1% |
| Cash at bank and in hand | 54/58 | €158,726 | €96,378 | -€62,348 | -39.3% |
| Deferred charges and accrued income | 490/1 | €4,534 | - | -€4,534 | |
| Total equity and liabilities | 10/49 | €4,455,997 | €4,601,241 | +€145,244 | +3.3% |
| Equity | 10/15 | €1,011,903 | €1,018,381 | +€6,478 | +0.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €967,903 | €974,381 | +€6,478 | +0.7% |
| Amounts payable | 17/49 | €3,444,094 | €3,582,861 | +€138,767 | +4.0% |
| Amounts payable after more than one year | 17 | €1,915,566 | €1,764,150 | -€151,416 | -7.9% |
| Financial debts | 170/4 | €1,915,566 | €1,764,150 | -€151,416 | -7.9% |
| Amounts payable within one year | 42/48 | €1,528,528 | €1,818,710 | +€290,183 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €119,012 | €119,012 | = | 0.0% |
| Trade debts | 44 | €288,797 | €690,386 | +€401,589 | +139% |
| Suppliers | 440/4 | €288,797 | €690,386 | +€401,589 | +139% |
| Taxes, remuneration and social security | 45 | €20,172 | €30,158 | +€9,986 | +49.5% |
| Taxes | 450/3 | €20,172 | €30,158 | +€9,986 | +49.5% |
| Other amounts payable | 47/48 | €1,100,547 | €979,155 | -€121,392 | -11.0% |
| Turnover | 70 | €1,873,980 | - | -€1.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,764,083 | - | -€1.8m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,679 | €10,807 | +€128 | +1.2% |
| Other operating charges | 640/8 | €25,037 | €30,955 | +€5,918 | +23.6% |
| Gross operating margin | 9900 | €109,897 | €102,846 | -€7,051 | -6.4% |
| Operating profit (loss) | 9901 | €74,181 | €61,083 | -€13,097 | -17.7% |
| Financial income | 75/76B | €28,139 | €5,058 | -€23,081 | -82.0% |
| Recurring financial income | 75 | €12,815 | €5,058 | -€7,757 | -60.5% |
| Non-recurring financial income | 76B | €15,324 | - | -€15,324 | |
| Financial charges | 65/66B | €44,320 | €43,782 | -€538 | -1.2% |
| Recurring financial charges | 65 | €37,621 | €43,782 | +€6,161 | +16.4% |
| Non-recurring financial charges | 66B | €6,699 | - | -€6,699 | |
| Profit (loss) for the period before taxes | 9903 | €58,000 | €22,360 | -€35,640 | -61.4% |
| Income taxes | 67/77 | €6,753 | €15,882 | +€9,129 | +135% |
| Profit (loss) for the period | 9904 | €51,247 | €6,478 | -€44,769 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,247 | €6,478 | -€44,769 | -87.4% |
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 27 October 2026 via checked.be.