ELMECON: 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.
ELMECON
Largest movements
- Receivables within one year -€5,827
down €5,827 (-13.7%), from €42,529 to €36,702
- Cash +€4,351
up €4,351 (+65.2%), from €6,674 to €11,026
mainly Receivables within one year (+€5,827) and Other debts (+€2,075)
- Profit (loss) carried forward -€5,235
down €5,235 (-11.6%), from -€45,168 to -€50,403
- Other debts +€2,075
up €2,075 (+2.0%), from €103,308 to €105,383
- Advances received +€1,000
new in 2025: €1,000
- Gross operating margin +€1,120
up €1,120 (+26.8%), from -€4,181 to -€3,061
- Depreciation +€893
up €893 (+100.2%), from €892 to €1,785
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 | €70,637 | €69,092 | -€1,545 | -2.2% |
| Fixed assets | 21/28 | €19,867 | €19,293 | -€574 | -2.9% |
| Tangible fixed assets | 22/27 | €19,867 | €19,293 | -€574 | -2.9% |
| Plant, machinery and equipment | 23 | €19,678 | €19,293 | -€385 | -2.0% |
| Furniture and vehicles | 24 | €189 | - | -€189 | |
| Current assets | 29/58 | €50,770 | €49,799 | -€971 | -1.9% |
| Amounts receivable within one year | 40/41 | €42,529 | €36,702 | -€5,827 | -13.7% |
| Trade receivables | 40 | €42,529 | €36,702 | -€5,827 | -13.7% |
| Cash at bank and in hand | 54/58 | €6,674 | €11,026 | +€4,351 | +65.2% |
| Deferred charges and accrued income | 490/1 | €1,566 | €2,071 | +€505 | +32.2% |
| Total equity and liabilities | 10/49 | €70,637 | €69,092 | -€1,545 | -2.2% |
| Equity | 10/15 | -€32,768 | -€38,003 | -€5,235 | -16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,168 | -€50,403 | -€5,235 | -11.6% |
| Amounts payable | 17/49 | €103,405 | €107,094 | +€3,689 | +3.6% |
| Amounts payable within one year | 42/48 | €103,405 | €107,094 | +€3,689 | +3.6% |
| Trade debts | 44 | €97 | €712 | +€615 | +633.8% |
| Suppliers | 440/4 | €97 | €712 | +€615 | +633.8% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €103,308 | €105,383 | +€2,075 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €1,785 | +€893 | +100.2% |
| Other operating charges | 640/8 | €318 | €325 | +€7 | +2.2% |
| Gross operating margin | 9900 | -€4,181 | -€3,061 | +€1,120 | +26.8% |
| Operating profit (loss) | 9901 | -€5,390 | -€5,171 | +€220 | +4.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €50 | €65 | +€15 | +29.1% |
| Recurring financial charges | 65 | €50 | €65 | +€15 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,441 | -€5,235 | +€206 | +3.8% |
| Profit (loss) for the period | 9904 | -€5,441 | -€5,235 | +€206 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,441 | -€5,235 | +€206 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.