ELLIMOO: 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.
ELLIMOO
Largest movements
- Cash +€21,366
up €21,366 (+52.8%), from €40,472 to €61,838
mainly Net result for the year (+€22,981) and Tax, wage and social debts (+€8,292)
- Tangible fixed assets +€8,495
up €8,495 (+668.4%), from €1,271 to €9,766
of which Furniture and vehicles: +€8,773
- Reserves +€21,000
up €21,000 (+110.5%), from €19,000 to €40,000
- Tax, wage and social debts +€8,292
up €8,292 (+49.8%), from €16,655 to €24,947
- Profit (loss) carried forward +€1,981
up €1,981 (+147.0%), from €1,348 to €3,329
- Other debts -€1,486
down €1,486 (-64.5%), from €2,303 to €817
- Gross operating margin +€4,690
up €4,690 (+16.3%), from €28,818 to €33,508
- Depreciation +€1,085
up €1,085 (+896.7%), from €121 to €1,206
- Taxes +€932
up €932 (+12.2%), from €7,668 to €8,600
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 | €44,306 | €74,166 | +€29,860 | +67.4% |
| Fixed assets | 21/28 | €1,271 | €9,766 | +€8,495 | +668.4% |
| Tangible fixed assets | 22/27 | €1,271 | €9,766 | +€8,495 | +668.4% |
| Plant, machinery and equipment | 23 | €1,271 | €993 | -€278 | -21.9% |
| Furniture and vehicles | 24 | - | €8,773 | +€8,773 | |
| Current assets | 29/58 | €43,035 | €64,400 | +€21,365 | +49.6% |
| Amounts receivable within one year | 40/41 | €2,563 | €2,562 | -€1 | 0.0% |
| Trade receivables | 40 | €2,319 | €2,318 | -€1 | 0.0% |
| Other amounts receivable | 41 | €244 | €244 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,472 | €61,838 | +€21,366 | +52.8% |
| Total equity and liabilities | 10/49 | €44,306 | €74,166 | +€29,860 | +67.4% |
| Equity | 10/15 | €25,348 | €48,329 | +€22,981 | +90.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €40,000 | +€21,000 | +110.5% |
| Distributable reserves | 133 | €19,000 | €40,000 | +€21,000 | +110.5% |
| Profit (loss) carried forward | 14 | €1,348 | €3,329 | +€1,981 | +147.0% |
| Amounts payable | 17/49 | €18,958 | €25,837 | +€6,879 | +36.3% |
| Amounts payable within one year | 42/48 | €18,958 | €25,837 | +€6,879 | +36.3% |
| Trade debts | 44 | - | €73 | +€73 | |
| Suppliers | 440/4 | - | €73 | +€73 | |
| Taxes, remuneration and social security | 45 | €16,655 | €24,947 | +€8,292 | +49.8% |
| Taxes | 450/3 | €16,655 | €24,947 | +€8,292 | +49.8% |
| Other amounts payable | 47/48 | €2,303 | €817 | -€1,486 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €1,206 | +€1,085 | +896.7% |
| Other operating charges | 640/8 | €647 | €654 | +€7 | +1.1% |
| Gross operating margin | 9900 | €28,818 | €33,508 | +€4,690 | +16.3% |
| Operating profit (loss) | 9901 | €28,050 | €31,648 | +€3,598 | +12.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €39 | €67 | +€28 | +71.8% |
| Recurring financial charges | 65 | €39 | €67 | +€28 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €28,016 | €31,581 | +€3,565 | +12.7% |
| Income taxes | 67/77 | €7,668 | €8,600 | +€932 | +12.2% |
| Profit (loss) for the period | 9904 | €20,348 | €22,981 | +€2,633 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,348 | €22,981 | +€2,633 | +12.9% |
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.