ELMA DIGITAL: 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.
ELMA DIGITAL
Largest movements
- Cash +€13
up €13 (+160.0%), from €8 to €22
mainly Other debts (+€447)
- Other debts +€447
up €447 (+8.5%), from €5,233 to €5,680
- Profit (loss) carried forward -€434
down €434 (-5.6%), from -€7,720 to -€8,154
- Other operating charges +€350
up €350 (+948.6%), from €37 to €387
- Financial charges -€18
down €18 (-28.3%), from €65 to €47
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13 | €27 | +€13 | +99.8% |
| Current assets | 29/58 | €13 | €27 | +€13 | +99.8% |
| Amounts receivable within one year | 40/41 | €5 | €5 | = | 0.0% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8 | €22 | +€13 | +160.0% |
| Total equity and liabilities | 10/49 | €13 | €27 | +€13 | +99.8% |
| Equity | 10/15 | -€5,220 | -€5,654 | -€434 | -8.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,720 | -€8,154 | -€434 | -5.6% |
| Amounts payable | 17/49 | €5,233 | €5,680 | +€447 | +8.5% |
| Amounts payable within one year | 42/48 | €5,233 | €5,680 | +€447 | +8.5% |
| Other amounts payable | 47/48 | €5,233 | €5,680 | +€447 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €37 | €387 | +€350 | +948.6% |
| Non-recurring operating charges | 66A | €865 | - | -€865 | |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€902 | -€387 | +€515 | +57.1% |
| Financial charges | 65/66B | €65 | €47 | -€18 | -28.3% |
| Recurring financial charges | 65 | €65 | €47 | -€18 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€967 | -€434 | +€533 | +55.1% |
| Profit (loss) for the period | 9904 | -€967 | -€434 | +€533 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€967 | -€434 | +€533 | +55.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.