ELNA IMMO: 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.
ELNA IMMO
Largest movements
- Tangible fixed assets -€15,333
down €15,333 (-2.9%), from €521,120 to €505,787
- Debts after one year -€47,535
down €47,535 (-11.4%), from €417,389 to €369,855
- Current portion of long-term debt +€17,745
up €17,745 (+48.8%), from €36,350 to €54,095
- Profit (loss) carried forward +€14,459
up €14,459 (+40.6%), from €35,580 to €50,039
- Other operating charges +€4,079
up €4,079 (+1147.6%), from €355 to €4,434
- Taxes +€3,660
up €3,660 (+130.4%), from €2,808 to €6,467
- Gross operating margin +€2,560
up €2,560 (+5.1%), from €50,121 to €52,681
- Financial charges -€1,268
down €1,268 (-9.6%), from €13,255 to €11,987
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 | €524,618 | €511,436 | -€13,182 | -2.5% |
| Fixed assets | 21/28 | €521,120 | €505,787 | -€15,333 | -2.9% |
| Tangible fixed assets | 22/27 | €521,120 | €505,787 | -€15,333 | -2.9% |
| Land and buildings | 22 | €521,120 | €505,787 | -€15,333 | -2.9% |
| Current assets | 29/58 | €3,498 | €5,649 | +€2,151 | +61.5% |
| Amounts receivable within one year | 40/41 | - | €3,326 | +€3,326 | |
| Trade receivables | 40 | - | €3,326 | +€3,326 | |
| Cash at bank and in hand | 54/58 | €3,498 | €2,323 | -€1,175 | -33.6% |
| Total equity and liabilities | 10/49 | €524,618 | €511,436 | -€13,182 | -2.5% |
| Equity | 10/15 | €54,180 | €68,639 | +€14,459 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,580 | €50,039 | +€14,459 | +40.6% |
| Amounts payable | 17/49 | €470,438 | €442,798 | -€27,641 | -5.9% |
| Amounts payable after more than one year | 17 | €417,389 | €369,855 | -€47,535 | -11.4% |
| Financial debts | 170/4 | €417,389 | €369,855 | -€47,535 | -11.4% |
| Amounts payable within one year | 42/48 | €53,049 | €72,943 | +€19,894 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €36,350 | €54,095 | +€17,745 | +48.8% |
| Trade debts | 44 | €741 | €53 | -€689 | -92.9% |
| Suppliers | 440/4 | €741 | €53 | -€689 | -92.9% |
| Taxes, remuneration and social security | 45 | €6,687 | €9,275 | +€2,588 | +38.7% |
| Taxes | 450/3 | €6,687 | €9,275 | +€2,588 | +38.7% |
| Other amounts payable | 47/48 | €9,271 | €9,521 | +€250 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,333 | €15,333 | +€0 | 0.0% |
| Other operating charges | 640/8 | €355 | €4,434 | +€4,079 | +1147.6% |
| Gross operating margin | 9900 | €50,121 | €52,681 | +€2,560 | +5.1% |
| Operating profit (loss) | 9901 | €34,432 | €32,913 | -€1,519 | -4.4% |
| Financial charges | 65/66B | €13,255 | €11,987 | -€1,268 | -9.6% |
| Recurring financial charges | 65 | €13,255 | €11,987 | -€1,268 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €21,177 | €20,926 | -€251 | -1.2% |
| Income taxes | 67/77 | €2,808 | €6,467 | +€3,660 | +130.4% |
| Profit (loss) for the period | 9904 | €18,370 | €14,459 | -€3,911 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,370 | €14,459 | -€3,911 | -21.3% |
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 10 October 2026 via checked.be.