ELMOBAMI: 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.
ELMOBAMI
Largest movements
- Tangible fixed assets -€19,911
down €19,911 (-25.0%), from €79,747 to €59,836
of which Furniture and vehicles: -€13,097
- Receivables within one year +€15,608
up €15,608 (+35.7%), from €43,766 to €59,374
of which Other amounts receivable: +€15,608
- Other debts +€37,323
up €37,323 (+4480.5%), from €833 to €38,156
- Debts after one year -€20,581
down €20,581 (-40.2%), from €51,196 to €30,615
- Reserves -€15,802
down €15,802 (-9.7%), from €162,712 to €146,910
of which Distributable reserves: -€15,802
- Gross operating margin +€16,490
up €16,490 (+42.4%), from €38,859 to €55,349
- Taxes +€3,338
up €3,338 (+50.3%), from €6,631 to €9,969
- Depreciation +€3,213
up €3,213 (+19.2%), from €16,698 to €19,911
- Other operating charges +€2,082
up €2,082 (+81.3%), from €2,562 to €4,644
- Financial income +€1,462
up €1,462 (+39.5%), from €3,700 to €5,162
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 | €266,069 | €263,143 | -€2,926 | -1.1% |
| Fixed assets | 21/28 | €79,747 | €59,836 | -€19,911 | -25.0% |
| Tangible fixed assets | 22/27 | €79,747 | €59,836 | -€19,911 | -25.0% |
| Land and buildings | 22 | €1,017 | €0 | -€1,017 | -100.0% |
| Plant, machinery and equipment | 23 | €25,694 | €20,347 | -€5,347 | -20.8% |
| Furniture and vehicles | 24 | €49,156 | €36,059 | -€13,097 | -26.6% |
| Other tangible fixed assets | 26 | €3,880 | €3,430 | -€450 | -11.6% |
| Current assets | 29/58 | €186,322 | €203,307 | +€16,984 | +9.1% |
| Amounts receivable after more than one year | 29 | €136,000 | €136,000 | = | 0.0% |
| Other amounts receivable | 291 | €136,000 | €136,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,766 | €59,374 | +€15,608 | +35.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €43,766 | €59,374 | +€15,608 | +35.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €6,556 | €7,932 | +€1,376 | +21.0% |
| Total equity and liabilities | 10/49 | €266,069 | €263,143 | -€2,926 | -1.1% |
| Equity | 10/15 | €177,312 | €161,510 | -€15,802 | -8.9% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €162,712 | €146,910 | -€15,802 | -9.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €162,712 | €146,910 | -€15,802 | -9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,757 | €101,633 | +€12,876 | +14.5% |
| Amounts payable after more than one year | 17 | €51,196 | €30,615 | -€20,581 | -40.2% |
| Financial debts | 170/4 | €51,196 | €30,615 | -€20,581 | -40.2% |
| Amounts payable within one year | 42/48 | €37,222 | €70,433 | +€33,212 | +89.2% |
| Current portion of amounts payable after more than one year | 42 | €28,350 | €27,648 | -€703 | -2.5% |
| Financial debts | 43 | €2,859 | €1,700 | -€1,159 | -40.5% |
| Credit institutions | 430/8 | €2,859 | €1,700 | -€1,159 | -40.5% |
| Trade debts | 44 | €1,977 | €1,318 | -€659 | -33.3% |
| Suppliers | 440/4 | €1,977 | €1,318 | -€659 | -33.3% |
| Taxes, remuneration and social security | 45 | €3,203 | €1,612 | -€1,591 | -49.7% |
| Taxes | 450/3 | €3,203 | €1,612 | -€1,591 | -49.7% |
| Other amounts payable | 47/48 | €833 | €38,156 | +€37,323 | +4480.5% |
| Accrued charges and deferred income | 492/3 | €339 | €585 | +€246 | +72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,698 | €19,911 | +€3,213 | +19.2% |
| Other operating charges | 640/8 | €2,562 | €4,644 | +€2,082 | +81.3% |
| Gross operating margin | 9900 | €38,859 | €55,349 | +€16,490 | +42.4% |
| Operating profit (loss) | 9901 | €19,599 | €30,794 | +€11,196 | +57.1% |
| Financial income | 75/76B | €3,700 | €5,162 | +€1,462 | +39.5% |
| Recurring financial income | 75 | €3,700 | €5,162 | +€1,462 | +39.5% |
| Financial charges | 65/66B | €2,953 | €3,634 | +€681 | +23.1% |
| Recurring financial charges | 65 | €2,953 | €3,634 | +€681 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €20,346 | €32,322 | +€11,976 | +58.9% |
| Income taxes | 67/77 | €6,631 | €9,969 | +€3,338 | +50.3% |
| Profit (loss) for the period | 9904 | €13,715 | €22,353 | +€8,639 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,715 | €22,353 | +€8,639 | +63.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.