ELM TRANSPORT INTER: 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.
ELM TRANSPORT INTER
Largest movements
- Tangible fixed assets -€7,833
down €7,833 (-71.1%), from €11,019 to €3,186
- Receivables within one year +€4,867
up €4,867 (+114%), from €4,280 to €9,148
of which Trade receivables: +€5,906
- Deferred charges and accrued income -€1,317
no longer reported in 2024 (was €1,317)
- Other debts -€17,364
down €17,364 (-74.3%), from €23,364 to €6,000
- Profit (loss) carried forward +€8,726
up €8,726 (+95.2%), from -€9,169 to -€443
- Trade debts +€4,368
new in 2024: €4,368
- Gross operating margin +€7,507
up €7,507, from -€2,186 to €5,321
- Other operating charges +€1,666
up €1,666 (+368%), from €453 to €2,119
- Staff costs -€157
no longer reported in 2024 (was €157)
- Depreciation +€128
up €128 (+2.0%), from €6,373 to €6,501
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,694 | €12,425 | -€4,269 | -25.6% |
| Fixed assets | 21/28 | €11,097 | €3,264 | -€7,833 | -70.6% |
| Tangible fixed assets | 22/27 | €11,019 | €3,186 | -€7,833 | -71.1% |
| Furniture and vehicles | 24 | €11,019 | €3,186 | -€7,833 | -71.1% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €5,597 | €9,160 | +€3,564 | +63.7% |
| Amounts receivable within one year | 40/41 | €4,280 | €9,148 | +€4,867 | +114% |
| Trade receivables | 40 | - | €5,906 | +€5,906 | |
| Other amounts receivable | 41 | €4,280 | €3,242 | -€1,039 | -24.3% |
| Cash at bank and in hand | 54/58 | - | €13 | +€13 | |
| Deferred charges and accrued income | 490/1 | €1,317 | - | -€1,317 | |
| Total equity and liabilities | 10/49 | €16,694 | €12,425 | -€4,269 | -25.6% |
| Equity | 10/15 | -€6,669 | €2,057 | +€8,726 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€9,169 | -€443 | +€8,726 | +95.2% |
| Amounts payable | 17/49 | €23,364 | €10,368 | -€12,995 | -55.6% |
| Amounts payable within one year | 42/48 | €23,364 | €10,368 | -€12,995 | -55.6% |
| Trade debts | 44 | - | €4,368 | +€4,368 | |
| Suppliers | 440/4 | - | €4,368 | +€4,368 | |
| Other amounts payable | 47/48 | €23,364 | €6,000 | -€17,364 | -74.3% |
| Remuneration, social security and pensions | 62 | €157 | - | -€157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,373 | €6,501 | +€128 | +2.0% |
| Other operating charges | 640/8 | €453 | €2,119 | +€1,666 | +368% |
| Gross operating margin | 9900 | -€2,186 | €5,321 | +€7,507 | |
| Operating profit (loss) | 9901 | -€9,169 | -€3,300 | +€5,870 | +64.0% |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | -€9,169 | -€3,336 | +€5,833 | +63.6% |
| Profit (loss) for the period | 9904 | -€9,169 | -€3,336 | +€5,833 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,169 | -€3,336 | +€5,833 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.