ELNIMOU: 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.
What changed
ELNIMOU
NACE 68.310, Real estate agency activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€27,705
2024 · -€27,548-€157
Equity
€1.0m
2024 · €1.0m-€27,705
Cash
€24,464
2024 · €10,115+€14,349
Balance sheet total
€2.6m
2024 · €2.8m-€202,987
Largest movements
Assets
- Tangible fixed assets -€172,588
down €172,588 (-7.9%), from €2.2m to €2.0m
- Receivables within one year -€45,658
down €45,658 (-8.0%), from €567,745 to €522,087
Equity and liabilities
- Debts after one year -€180,045
down €180,045 (-13.4%), from €1.3m to €1.2m
Income statement
- Depreciation -€15,315
down €15,315 (-8.1%), from €189,841 to €174,526
- Gross operating margin +€13,835
up €13,835 (+5.7%), from €244,756 to €258,591
- Taxes +€12,653
new in 2025: €12,653
- Other operating charges +€9,049
up €9,049 (+44.6%), from €20,312 to €29,361
- Financial charges +€7,410
up €7,410 (+17.4%), from €42,582 to €49,992
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
-€27,548
Gross operating margin
+€13,835
Staff costs
-€417
Depreciation
+€15,315
Other operating charges
-€9,049
Financial income
+€221
Financial charges
-€7,410
Taxes
-€12,653
Result 2025
-€27,705
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
+€191,177
Investment
-€1,938
Financing
-€174,890
Cash 2024
€10,115
From operations (derived)
+€191,177
Net result for the year
-€27,705
Depreciation
+€174,526
Receivables within one year
+€45,658
Deferred charges and accrued income
-€910
Provisions
-€5,411
Trade debts
+€25,537
Tax, wage and social debts
-€18
Other debts
-€1,584
Accrued charges and deferred income
-€18,917
Investment (derived)
-€1,938
Investment in fixed assets (net)
-€1,938
Financing
-€174,890
Debts after one year
-€180,045
Current portion of long-term debt
+€5,155
Cash 2025
€24,464
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,762,307 | €2,559,320 | -€202,987 | -7.3% |
| Fixed assets | 21/28 | €2,184,448 | €2,011,859 | -€172,588 | -7.9% |
| Tangible fixed assets | 22/27 | €2,184,198 | €2,011,609 | -€172,588 | -7.9% |
| Land and buildings | 22 | €1,501,519 | €1,437,870 | -€63,649 | -4.2% |
| Plant, machinery and equipment | 23 | €276,828 | €216,361 | -€60,467 | -21.8% |
| Furniture and vehicles | 24 | €405,851 | €357,379 | -€48,472 | -11.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €577,860 | €547,461 | -€30,399 | -5.3% |
| Amounts receivable within one year | 40/41 | €567,745 | €522,087 | -€45,658 | -8.0% |
| Other amounts receivable | 41 | €567,745 | €522,087 | -€45,658 | -8.0% |
| Cash at bank and in hand | 54/58 | €10,115 | €24,464 | +€14,349 | +141.9% |
| Deferred charges and accrued income | 490/1 | - | €910 | +€910 | |
| Total equity and liabilities | 10/49 | €2,762,307 | €2,559,320 | -€202,987 | -7.3% |
| Equity | 10/15 | €1,027,852 | €1,000,147 | -€27,705 | -2.7% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €497,000 | €497,000 | = | 0.0% |
| Issued capital | 100 | €497,000 | €497,000 | = | 0.0% |
| Outside capital | 11 | €303,000 | €303,000 | = | 0.0% |
| Share premium | 1100/10 | €303,000 | €303,000 | = | 0.0% |
| Reserves | 13 | €166,202 | €149,969 | -€16,234 | -9.8% |
| Tax-exempt reserves | 132 | €166,202 | €149,969 | -€16,234 | -9.8% |
| Profit (loss) carried forward | 14 | €61,650 | €50,178 | -€11,471 | -18.6% |
| Provisions and deferred taxes | 16 | €99,354 | €93,943 | -€5,411 | -5.4% |
| Deferred taxes | 168 | €99,354 | €93,943 | -€5,411 | -5.4% |
| Amounts payable | 17/49 | €1,635,102 | €1,465,230 | -€169,871 | -10.4% |
| Amounts payable after more than one year | 17 | €1,342,382 | €1,162,338 | -€180,045 | -13.4% |
| Financial debts | 170/4 | €1,342,382 | €1,162,338 | -€180,045 | -13.4% |
| Amounts payable within one year | 42/48 | €273,802 | €302,893 | +€29,091 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €147,811 | €152,966 | +€5,155 | +3.5% |
| Trade debts | 44 | €3,482 | €29,019 | +€25,537 | +733.5% |
| Suppliers | 440/4 | €3,482 | €29,019 | +€25,537 | +733.5% |
| Taxes, remuneration and social security | 45 | €10,440 | €10,423 | -€18 | -0.2% |
| Taxes | 450/3 | €3,077 | €3,115 | +€38 | +1.2% |
| Remuneration and social security | 454/9 | €7,364 | €7,308 | -€56 | -0.8% |
| Other amounts payable | 47/48 | €112,070 | €110,486 | -€1,584 | -1.4% |
| Accrued charges and deferred income | 492/3 | €18,917 | - | -€18,917 | |
| Remuneration, social security and pensions | 62 | €38,693 | €39,109 | +€417 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,841 | €174,526 | -€15,315 | -8.1% |
| Other operating charges | 640/8 | €20,312 | €29,361 | +€9,049 | +44.6% |
| Gross operating margin | 9900 | €244,756 | €258,591 | +€13,835 | +5.7% |
| Operating profit (loss) | 9901 | -€4,090 | €15,594 | +€19,684 | |
| Financial income | 75/76B | €13,713 | €13,934 | +€221 | +1.6% |
| Recurring financial income | 75 | €13,713 | €13,934 | +€221 | +1.6% |
| Financial charges | 65/66B | €42,582 | €49,992 | +€7,410 | +17.4% |
| Recurring financial charges | 65 | €42,582 | €49,992 | +€7,410 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,959 | -€20,463 | +€12,496 | +37.9% |
| Transfer from deferred taxes | 780 | €5,411 | €5,411 | = | 0.0% |
| Income taxes | 67/77 | - | €12,653 | +€12,653 | |
| Profit (loss) for the period | 9904 | -€27,548 | -€27,705 | -€157 | -0.6% |
| Transfer from tax-exempt reserves | 789 | €16,234 | €16,234 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,314 | -€11,471 | -€157 | -1.4% |
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 3 October 2026 via checked.be.