ELLOMA: 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.
ELLOMA
Largest movements
- Tangible fixed assets -€45,701
down €45,701 (-60.6%), from €75,392 to €29,691
of which Furniture and vehicles: -€43,172
- Cash +€38,241
up €38,241 (+47.8%), from €79,963 to €118,203
mainly Investment in fixed assets (net) (+€41,054) and Net result for the year (+€10,274)
- Receivables after one year +€5,000
new in 2025: €5,000
- Debts after one year -€11,420
down €11,420 (-38.7%), from €29,483 to €18,064
- Reserves +€10,274
up €10,274 (+13.0%), from €79,327 to €89,601
- Other debts -€4,601
down €4,601 (-73.5%), from €6,257 to €1,656
- Accrued charges and deferred income +€2,900
new in 2025: €2,900
- Gross operating margin -€53,464
down €53,464 (-51.2%), from €104,327 to €50,863
- Taxes -€17,295
down €17,295 (-70.4%), from €24,584 to €7,289
- Depreciation -€10,966
down €10,966 (-70.2%), from €15,612 to €4,646
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 | €169,635 | €167,310 | -€2,326 | -1.4% |
| Fixed assets | 21/28 | €75,392 | €29,691 | -€45,701 | -60.6% |
| Tangible fixed assets | 22/27 | €75,392 | €29,691 | -€45,701 | -60.6% |
| Furniture and vehicles | 24 | €54,204 | €11,032 | -€43,172 | -79.6% |
| Other tangible fixed assets | 26 | €21,188 | €18,659 | -€2,529 | -11.9% |
| Current assets | 29/58 | €94,243 | €137,618 | +€43,375 | +46.0% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Trade receivables | 290 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €14,281 | €14,415 | +€134 | +0.9% |
| Trade receivables | 40 | €14,281 | €14,415 | +€134 | +0.9% |
| Cash at bank and in hand | 54/58 | €79,963 | €118,203 | +€38,241 | +47.8% |
| Total equity and liabilities | 10/49 | €169,635 | €167,310 | -€2,326 | -1.4% |
| Equity | 10/15 | €81,333 | €91,607 | +€10,274 | +12.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,327 | €89,601 | +€10,274 | +13.0% |
| Distributable reserves | 133 | €79,327 | €89,601 | +€10,274 | +13.0% |
| Profit (loss) carried forward | 14 | €6 | €6 | = | 0.0% |
| Amounts payable | 17/49 | €88,303 | €75,702 | -€12,600 | -14.3% |
| Amounts payable after more than one year | 17 | €29,483 | €18,064 | -€11,420 | -38.7% |
| Financial debts | 170/4 | €29,483 | €18,064 | -€11,420 | -38.7% |
| Amounts payable within one year | 42/48 | €58,819 | €54,739 | -€4,080 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €10,945 | €11,420 | +€474 | +4.3% |
| Trade debts | 44 | €5,571 | €5,068 | -€503 | -9.0% |
| Suppliers | 440/4 | €5,571 | €5,068 | -€503 | -9.0% |
| Taxes, remuneration and social security | 45 | €36,046 | €36,595 | +€549 | +1.5% |
| Taxes | 450/3 | €36,046 | €36,595 | +€549 | +1.5% |
| Other amounts payable | 47/48 | €6,257 | €1,656 | -€4,601 | -73.5% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,612 | €4,646 | -€10,966 | -70.2% |
| Other operating charges | 640/8 | €973 | €1,176 | +€203 | +20.8% |
| Non-recurring operating charges | 66A | - | €24,040 | +€24,040 | |
| Gross operating margin | 9900 | €104,327 | €50,863 | -€53,464 | -51.2% |
| Operating profit (loss) | 9901 | €87,742 | €21,000 | -€66,741 | -76.1% |
| Financial income | 75/76B | €12 | €78 | +€66 | +572.9% |
| Recurring financial income | 75 | €12 | €78 | +€66 | +572.9% |
| Financial charges | 65/66B | €3,763 | €3,515 | -€248 | -6.6% |
| Recurring financial charges | 65 | €3,763 | €3,515 | -€248 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €83,990 | €17,563 | -€66,427 | -79.1% |
| Income taxes | 67/77 | €24,584 | €7,289 | -€17,295 | -70.4% |
| Profit (loss) for the period | 9904 | €59,406 | €10,274 | -€49,132 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,406 | €10,274 | -€49,132 | -82.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.