ELLIM SRL: 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.
ELLIM SRL
Largest movements
- Cash -€25,955
down €25,955 (-41.2%), from €62,934 to €36,979
mainly Tax, wage and social debts (-€34,280) and Investment in fixed assets (net) (-€5,500)
- Receivables within one year -€19,519
down €19,519 (-31.0%), from €62,978 to €43,459
of which Trade receivables: -€23,700
- Tangible fixed assets +€2,297
up €2,297 (+47.2%), from €4,864 to €7,161
- Tax, wage and social debts -€34,280
down €34,280 (-84.5%), from €40,583 to €6,303
of which Taxes: -€32,114
- Other debts -€5,160
down €5,160 (-86.6%), from €5,960 to €800
- Profit (loss) carried forward -€4,891
down €4,891, from €1,168 to -€3,723
- Gross operating margin -€33,651
down €33,651 (-65.6%), from €51,334 to €17,683
- Financial charges -€23,618
down €23,618 (-82.9%), from €28,478 to €4,860
- Staff costs -€3,319
down €3,319 (-20.6%), from €16,138 to €12,818
- Other operating charges -€942
down €942 (-76.6%), from €1,230 to €288
- Depreciation +€693
up €693 (+27.6%), from €2,509 to €3,203
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 | €130,945 | €87,745 | -€43,200 | -33.0% |
| Fixed assets | 21/28 | €4,864 | €7,161 | +€2,297 | +47.2% |
| Tangible fixed assets | 22/27 | €4,864 | €7,161 | +€2,297 | +47.2% |
| Furniture and vehicles | 24 | €4,864 | €7,161 | +€2,297 | +47.2% |
| Current assets | 29/58 | €126,081 | €80,584 | -€45,497 | -36.1% |
| Amounts receivable within one year | 40/41 | €62,978 | €43,459 | -€19,519 | -31.0% |
| Trade receivables | 40 | €62,978 | €39,278 | -€23,700 | -37.6% |
| Other amounts receivable | 41 | €0 | €4,181 | +€4,181 | |
| Cash at bank and in hand | 54/58 | €62,934 | €36,979 | -€25,955 | -41.2% |
| Deferred charges and accrued income | 490/1 | €169 | €146 | -€23 | -13.7% |
| Total equity and liabilities | 10/49 | €130,945 | €87,745 | -€43,200 | -33.0% |
| Equity | 10/15 | €56,799 | €51,908 | -€4,891 | -8.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,632 | €53,632 | = | 0.0% |
| Distributable reserves | 133 | €53,632 | €53,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,168 | -€3,723 | -€4,891 | |
| Amounts payable | 17/49 | €74,146 | €35,837 | -€38,309 | -51.7% |
| Amounts payable within one year | 42/48 | €74,146 | €35,837 | -€38,309 | -51.7% |
| Trade debts | 44 | €27,604 | €28,734 | +€1,131 | +4.1% |
| Suppliers | 440/4 | €27,604 | €28,734 | +€1,131 | +4.1% |
| Taxes, remuneration and social security | 45 | €40,583 | €6,303 | -€34,280 | -84.5% |
| Taxes | 450/3 | €37,202 | €5,087 | -€32,114 | -86.3% |
| Remuneration and social security | 454/9 | €3,381 | €1,215 | -€2,166 | -64.1% |
| Other amounts payable | 47/48 | €5,960 | €800 | -€5,160 | -86.6% |
| Remuneration, social security and pensions | 62 | €16,138 | €12,818 | -€3,319 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,509 | €3,203 | +€693 | +27.6% |
| Other operating charges | 640/8 | €1,230 | €288 | -€942 | -76.6% |
| Gross operating margin | 9900 | €51,334 | €17,683 | -€33,651 | -65.6% |
| Operating profit (loss) | 9901 | €31,457 | €1,373 | -€30,084 | -95.6% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €28,478 | €4,860 | -€23,618 | -82.9% |
| Recurring financial charges | 65 | €28,478 | €4,860 | -€23,618 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €2,979 | -€3,481 | -€6,460 | |
| Income taxes | 67/77 | €1,812 | €1,410 | -€402 | -22.2% |
| Profit (loss) for the period | 9904 | €1,168 | -€4,891 | -€6,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,168 | -€4,891 | -€6,058 |
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 17 October 2026 via checked.be.