ELLUMO: what changed
What changed
ELLUMO
NACE 77.400, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€76,881
2024 · -€18,013+€94,893
Equity
€370,491
2024 · €293,610+€76,881
Cash
€1,111
2024 · €234+€877
Balance sheet total
€567,612
2024 · €576,863-€9,251
Largest movements
Assets
- Tangible fixed assets -€8,315
down €8,315 (-4.8%), from €173,995 to €165,680
of which Other tangible fixed assets: -€7,128
Equity and liabilities
- Provisions -€94,259
no longer reported in 2025 (was €94,259)
- Profit (loss) carried forward +€76,881
up €76,881 (+50.9%), from -€151,147 to -€74,266
- Other debts +€18,294
up €18,294 (+10.4%), from €176,055 to €194,349
- Trade debts -€12,940
no longer reported in 2025 (was €12,940)
Income statement
- Provisions -€94,259
new in 2025: -€94,259
- Gross operating margin +€1,091
up €1,091 (+12.0%), from -€9,106 to -€8,015
- Other operating charges +€517
up €517 (+112%), from €464 to €981
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,013
Gross operating margin
+€1,091
Provisions
+€94,259
Other operating charges
-€517
Other operating items
+€47
Financial income
-€1
Financial charges
+€14
Result 2025
€76,881
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€877
Investment
€0
Financing
€0
Cash 2024
€234
From operations (derived)
+€877
Net result for the year
+€76,881
Depreciation
+€8,315
Receivables within one year
+€1,821
Deferred charges and accrued income
-€8
Provisions
-€94,259
Trade debts
-€12,940
Other debts
+€18,294
Accrued charges and deferred income
+€2,772
Cash 2025
€1,111
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €576,863 | €567,612 | -€9,251 | -1.6% |
| Fixed assets | 21/28 | €573,995 | €565,680 | -€8,315 | -1.4% |
| Tangible fixed assets | 22/27 | €173,995 | €165,680 | -€8,315 | -4.8% |
| Plant, machinery and equipment | 23 | €1,799 | €1,399 | -€400 | -22.2% |
| Furniture and vehicles | 24 | €3,939 | €3,151 | -€788 | -20.0% |
| Other tangible fixed assets | 26 | €168,257 | €161,129 | -€7,128 | -4.2% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €2,868 | €1,932 | -€936 | -32.6% |
| Amounts receivable within one year | 40/41 | €2,463 | €642 | -€1,821 | -73.9% |
| Other amounts receivable | 41 | €2,463 | €642 | -€1,821 | -73.9% |
| Cash at bank and in hand | 54/58 | €234 | €1,111 | +€877 | +374% |
| Deferred charges and accrued income | 490/1 | €171 | €179 | +€8 | +4.8% |
| Total equity and liabilities | 10/49 | €576,863 | €567,612 | -€9,251 | -1.6% |
| Equity | 10/15 | €293,610 | €370,491 | +€76,881 | +26.2% |
| Contributions | 10/11 | €405,016 | €405,016 | = | 0.0% |
| Capital | 10 | €405,016 | €405,016 | = | 0.0% |
| Issued capital | 100 | €405,016 | €405,016 | = | 0.0% |
| Reserves | 13 | €39,741 | €39,741 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,400 | €3,400 | = | 0.0% |
| Legal reserve | 130 | €3,400 | €3,400 | = | 0.0% |
| Distributable reserves | 133 | €36,341 | €36,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,147 | -€74,266 | +€76,881 | +50.9% |
| Provisions and deferred taxes | 16 | €94,259 | - | -€94,259 | |
| Provisions for liabilities and charges | 160/5 | €94,259 | - | -€94,259 | |
| Other liabilities and charges | 164/5 | €94,259 | - | -€94,259 | |
| Amounts payable | 17/49 | €188,995 | €197,121 | +€8,126 | +4.3% |
| Amounts payable within one year | 42/48 | €188,995 | €194,349 | +€5,355 | +2.8% |
| Trade debts | 44 | €12,940 | - | -€12,940 | |
| Suppliers | 440/4 | €12,940 | - | -€12,940 | |
| Other amounts payable | 47/48 | €176,055 | €194,349 | +€18,294 | +10.4% |
| Accrued charges and deferred income | 492/3 | - | €2,772 | +€2,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,315 | €8,315 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€94,259 | -€94,259 | |
| Other operating charges | 640/8 | €464 | €981 | +€517 | +112% |
| Non-recurring operating charges | 66A | €47 | - | -€47 | |
| Gross operating margin | 9900 | -€9,106 | -€8,015 | +€1,091 | +12.0% |
| Operating profit (loss) | 9901 | -€17,932 | €76,948 | +€94,880 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €81 | €67 | -€14 | -17.7% |
| Recurring financial charges | 65 | €81 | €67 | -€14 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,013 | €76,881 | +€94,893 | |
| Profit (loss) for the period | 9904 | -€18,013 | €76,881 | +€94,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,013 | €76,881 | +€94,893 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.