ELMACI ABDIL: 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.
ELMACI ABDIL
Largest movements
- Deferred charges and accrued income -€14,871
down €14,871 (-83.7%), from €17,762 to €2,891
- Receivables within one year +€14,375
up €14,375 (+276%), from €5,200 to €19,575
- Cash +€316
up €316 (+17.8%), from €1,773 to €2,090
mainly Deferred charges and accrued income (+€14,871) and Other debts (+€8,575)
- Profit (loss) carried forward -€10,867
down €10,867 (-73.8%), from €14,717 to €3,850
- Other debts +€8,575
new in 2024: €8,575
- Trade debts +€1,094
up €1,094 (+148%), from €738 to €1,832
- Tax, wage and social debts +€878
up €878 (+19.0%), from €4,625 to €5,503
of which Taxes: +€878
- Turnover -€85,388
no longer reported in 2024 (was €85,388)
- Purchases and services -€67,060
no longer reported in 2024 (was €67,060)
- Gross operating margin -€20,417
down €20,417, from €20,151 to -€266
- Taxes -€3,747
down €3,747 (-81.0%), from €4,625 to €878
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.
Derived cash bridge
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 | €25,080 | €24,760 | -€320 | -1.3% |
| Fixed assets | 21/28 | €344 | €204 | -€140 | -40.6% |
| Tangible fixed assets | 22/27 | €344 | €204 | -€140 | -40.6% |
| Furniture and vehicles | 24 | €344 | €204 | -€140 | -40.6% |
| Current assets | 29/58 | €24,736 | €24,556 | -€180 | -0.7% |
| Amounts receivable within one year | 40/41 | €5,200 | €19,575 | +€14,375 | +276% |
| Other amounts receivable | 41 | €5,200 | €19,575 | +€14,375 | +276% |
| Cash at bank and in hand | 54/58 | €1,773 | €2,090 | +€316 | +17.8% |
| Deferred charges and accrued income | 490/1 | €17,762 | €2,891 | -€14,871 | -83.7% |
| Total equity and liabilities | 10/49 | €25,080 | €24,760 | -€320 | -1.3% |
| Equity | 10/15 | €19,717 | €8,850 | -€10,867 | -55.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,717 | €3,850 | -€10,867 | -73.8% |
| Amounts payable | 17/49 | €5,363 | €15,910 | +€10,547 | +197% |
| Amounts payable within one year | 42/48 | €5,363 | €15,910 | +€10,547 | +197% |
| Trade debts | 44 | €738 | €1,832 | +€1,094 | +148% |
| Suppliers | 440/4 | €738 | €1,832 | +€1,094 | +148% |
| Taxes, remuneration and social security | 45 | €4,625 | €5,503 | +€878 | +19.0% |
| Taxes | 450/3 | €4,625 | €5,503 | +€878 | +19.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €8,575 | +€8,575 | |
| Turnover | 70 | €85,388 | - | -€85,388 | |
| Goods, raw materials, services and sundry goods | 60/61 | €67,060 | - | -€67,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €140 | +€64 | +85.3% |
| Other operating charges | 640/8 | €730 | €875 | +€144 | +19.7% |
| Gross operating margin | 9900 | €20,151 | -€266 | -€20,417 | |
| Operating profit (loss) | 9901 | €19,345 | -€1,281 | -€20,626 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €3 | €134 | +€131 | +4,108% |
| Recurring financial charges | 65 | €3 | €134 | +€131 | +4,108% |
| Profit (loss) for the period before taxes | 9903 | €19,342 | -€1,414 | -€20,756 | |
| Income taxes | 67/77 | €4,625 | €878 | -€3,747 | -81.0% |
| Profit (loss) for the period | 9904 | €14,717 | -€2,292 | -€17,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,717 | -€2,292 | -€17,009 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.