ELNIMA: 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.
What changed
ELNIMA
NACE 82.990, Other business support services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€20,471
2024 · -€79,066+€99,537
Equity
€231,627
2024 · €211,156+€20,471
Cash
€6,751
2024 · €1,759+€4,991
Balance sheet total
€2.2m
2024 · €2.3m-€53,634
Largest movements
Assets
- Tangible fixed assets -€83,206
down €83,206 (-3.7%), from €2.3m to €2.2m
of which Land and buildings: -€79,942
Equity and liabilities
- Debts after one year -€174,411
down €174,411 (-17.5%), from €996,536 to €822,125
- Other debts +€102,583
up €102,583 (+11.5%), from €890,447 to €993,030
Income statement
- Gross operating margin +€89,017
up €89,017 (+98.1%), from €90,767 to €179,784
- Depreciation -€4,618
down €4,618 (-3.5%), from €131,653 to €127,036
- Financial charges -€4,169
down €4,169 (-13.0%), from €31,992 to €27,823
- Other operating charges -€1,799
down €1,799 (-29.7%), from €6,055 to €4,256
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.
Result 2024
-€79,066
Gross operating margin
+€89,017
Depreciation
+€4,618
Other operating charges
+€1,799
Financial income
-€54
Financial charges
+€4,169
Taxes
-€12
Result 2025
€20,471
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.
From operations
+€222,215
Investment
-€43,830
Financing
-€173,394
Cash 2024
€1,759
From operations (derived)
+€222,215
Net result for the year
+€20,471
Depreciation
+€127,036
Receivables within one year
-€18,085
Deferred charges and accrued income
-€6,496
Trade debts
-€6,703
Tax, wage and social debts
+€3,413
Other debts
+€102,583
Accrued charges and deferred income
-€4
Investment (derived)
-€43,830
Investment in fixed assets (net)
-€43,830
Financing
-€173,394
Debts after one year
-€174,411
Current portion of long-term debt
+€5,867
Short-term financial debts
-€4,850
Cash 2025
€6,751
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,301,929 | €2,248,296 | -€53,634 | -2.3% |
| Fixed assets | 21/28 | €2,266,470 | €2,183,264 | -€83,206 | -3.7% |
| Tangible fixed assets | 22/27 | €2,266,389 | €2,183,183 | -€83,206 | -3.7% |
| Land and buildings | 22 | €2,181,936 | €2,101,994 | -€79,942 | -3.7% |
| Plant, machinery and equipment | 23 | €78,105 | €77,758 | -€347 | -0.4% |
| Furniture and vehicles | 24 | €6,348 | €3,432 | -€2,916 | -45.9% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €35,459 | €65,031 | +€29,572 | +83.4% |
| Stocks and contracts in progress | 3 | €30,000 | €30,000 | = | 0.0% |
| Stocks | 30/36 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,700 | €21,785 | +€18,085 | +488.8% |
| Trade receivables | 40 | €3,700 | €21,697 | +€17,997 | +486.4% |
| Other amounts receivable | 41 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €1,759 | €6,751 | +€4,991 | +283.7% |
| Deferred charges and accrued income | 490/1 | - | €6,496 | +€6,496 | |
| Total equity and liabilities | 10/49 | €2,301,929 | €2,248,296 | -€53,634 | -2.3% |
| Equity | 10/15 | €211,156 | €231,627 | +€20,471 | +9.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €191,156 | €211,627 | +€20,471 | +10.7% |
| Distributable reserves | 133 | €191,156 | €211,627 | +€20,471 | +10.7% |
| Amounts payable | 17/49 | €2,090,773 | €2,016,668 | -€74,105 | -3.5% |
| Amounts payable after more than one year | 17 | €996,536 | €822,125 | -€174,411 | -17.5% |
| Financial debts | 170/4 | €996,536 | €822,125 | -€174,411 | -17.5% |
| Amounts payable within one year | 42/48 | €1,087,644 | €1,187,953 | +€100,309 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €167,814 | €173,681 | +€5,867 | +3.5% |
| Financial debts | 43 | €5,248 | €398 | -€4,850 | -92.4% |
| Credit institutions | 430/8 | €5,248 | €398 | -€4,850 | -92.4% |
| Trade debts | 44 | €17,903 | €11,200 | -€6,703 | -37.4% |
| Suppliers | 440/4 | €17,903 | €11,200 | -€6,703 | -37.4% |
| Taxes, remuneration and social security | 45 | €6,232 | €9,645 | +€3,413 | +54.8% |
| Taxes | 450/3 | €6,232 | €9,645 | +€3,413 | +54.8% |
| Other amounts payable | 47/48 | €890,447 | €993,030 | +€102,583 | +11.5% |
| Accrued charges and deferred income | 492/3 | €6,593 | €6,590 | -€4 | -0.1% |
| Non-recurring operating income | 76A | €9,850 | - | -€9,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,653 | €127,036 | -€4,618 | -3.5% |
| Other operating charges | 640/8 | €6,055 | €4,256 | -€1,799 | -29.7% |
| Gross operating margin | 9900 | €90,767 | €179,784 | +€89,017 | +98.1% |
| Operating profit (loss) | 9901 | -€46,941 | €48,492 | +€95,434 | |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €31,992 | €27,823 | -€4,169 | -13.0% |
| Recurring financial charges | 65 | €31,992 | €27,823 | -€4,169 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€78,880 | €20,670 | +€99,549 | |
| Income taxes | 67/77 | €186 | €198 | +€12 | +6.7% |
| Profit (loss) for the period | 9904 | -€79,066 | €20,471 | +€99,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,066 | €20,471 | +€99,537 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.