Ellimac: 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.
Ellimac
Largest movements
- Cash -€123,264
down €123,264 (-34.8%), from €354,651 to €231,386
mainly Receivables within one year (-€84,474) and Deferred charges and accrued income (-€54,284)
- Receivables within one year +€84,474
up €84,474 (+242.5%), from €34,840 to €119,314
of which Trade receivables: +€79,621
- Deferred charges and accrued income +€54,284
new in 2025: €54,284
- Stocks and contracts +€15,000
up €15,000 (+52.2%), from €28,751 to €43,751
- Trade debts +€65,524
new in 2025: €65,524
- Tax, wage and social debts -€40,324
down €40,324 (-88.4%), from €45,594 to €5,270
of which Taxes: -€41,461
- Reserves +€8,621
up €8,621 (+2.6%), from €328,260 to €336,881
of which Non-distributable reserves: +€4,345
- Gross operating margin -€55,995
down €55,995 (-42.1%), from €133,016 to €77,020
- Taxes -€18,417
down €18,417, from €16,694 to -€1,724
- Financial charges -€6,739
down €6,739 (-54.5%), from €12,371 to €5,632
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 | €421,649 | €451,125 | +€29,476 | +7.0% |
| Fixed assets | 21/28 | €3,407 | €2,389 | -€1,018 | -29.9% |
| Tangible fixed assets | 22/27 | €3,407 | €2,389 | -€1,018 | -29.9% |
| Plant, machinery and equipment | 23 | €3,185 | €2,389 | -€796 | -25.0% |
| Furniture and vehicles | 24 | €222 | - | -€222 | |
| Current assets | 29/58 | €418,242 | €448,736 | +€30,494 | +7.3% |
| Stocks and contracts in progress | 3 | €28,751 | €43,751 | +€15,000 | +52.2% |
| Stocks | 30/36 | €28,751 | €43,751 | +€15,000 | +52.2% |
| Amounts receivable within one year | 40/41 | €34,840 | €119,314 | +€84,474 | +242.5% |
| Trade receivables | 40 | €31,541 | €111,163 | +€79,621 | +252.4% |
| Other amounts receivable | 41 | €3,299 | €8,151 | +€4,852 | +147.1% |
| Cash at bank and in hand | 54/58 | €354,651 | €231,386 | -€123,264 | -34.8% |
| Deferred charges and accrued income | 490/1 | - | €54,284 | +€54,284 | |
| Total equity and liabilities | 10/49 | €421,649 | €451,125 | +€29,476 | +7.0% |
| Equity | 10/15 | €376,055 | €380,331 | +€4,276 | +1.1% |
| Contributions | 10/11 | €47,795 | €43,450 | -€4,345 | -9.1% |
| Contributions outside capital | 11 | €47,795 | - | -€47,795 | |
| Share premium | 1100/10 | €47,795 | - | -€47,795 | |
| Reserves | 13 | €328,260 | €336,881 | +€8,621 | +2.6% |
| Non-distributable reserves | 130/1 | - | €4,345 | +€4,345 | |
| Reserves not available under the articles | 1311 | - | €4,345 | +€4,345 | |
| Tax-exempt reserves | 132 | €6,922 | €6,922 | = | 0.0% |
| Distributable reserves | 133 | €321,337 | €325,613 | +€4,276 | +1.3% |
| Amounts payable | 17/49 | €45,594 | €70,794 | +€25,200 | +55.3% |
| Amounts payable within one year | 42/48 | €45,594 | €70,794 | +€25,200 | +55.3% |
| Trade debts | 44 | - | €65,524 | +€65,524 | |
| Suppliers | 440/4 | - | €65,524 | +€65,524 | |
| Taxes, remuneration and social security | 45 | €45,594 | €5,270 | -€40,324 | -88.4% |
| Taxes | 450/3 | €41,461 | - | -€41,461 | |
| Remuneration and social security | 454/9 | €4,132 | €5,270 | +€1,138 | +27.5% |
| Remuneration, social security and pensions | 62 | €67,334 | €67,059 | -€275 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €1,018 | = | 0.0% |
| Other operating charges | 640/8 | €1,239 | €1,171 | -€67 | -5.4% |
| Gross operating margin | 9900 | €133,016 | €77,020 | -€55,995 | -42.1% |
| Operating profit (loss) | 9901 | €63,424 | €7,772 | -€55,653 | -87.7% |
| Financial income | 75/76B | €1,162 | €413 | -€749 | -64.5% |
| Recurring financial income | 75 | €1,162 | €413 | -€749 | -64.5% |
| Financial charges | 65/66B | €12,371 | €5,632 | -€6,739 | -54.5% |
| Recurring financial charges | 65 | €12,371 | €5,632 | -€6,739 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €52,216 | €2,552 | -€49,664 | -95.1% |
| Income taxes | 67/77 | €16,694 | -€1,724 | -€18,417 | |
| Profit (loss) for the period | 9904 | €35,522 | €4,276 | -€31,246 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,522 | €4,276 | -€31,246 | -88.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.