ELOCLEM: 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.
ELOCLEM
Largest movements
- Tangible fixed assets +€29,976
up €29,976 (+609.0%), from €4,922 to €34,898
- Debts after one year +€23,999
new in 2025: €23,999
- Profit (loss) carried forward +€5,447
up €5,447, from -€1,152 to €4,295
- Current portion of long-term debt +€2,345
up €2,345 (+56.3%), from €4,167 to €6,512
- Tax, wage and social debts -€571
down €571 (-8.7%), from €6,567 to €5,996
- Trade debts -€569
down €569 (-18.6%), from €3,066 to €2,497
- Gross operating margin +€9,809
up €9,809 (+127.2%), from €7,713 to €17,522
- Taxes +€1,424
up €1,424 (+111.9%), from €1,272 to €2,696
- Financial charges +€1,157
up €1,157 (+526.9%), from €220 to €1,377
- Depreciation -€367
down €367 (-4.8%), from €7,687 to €7,320
- Other operating charges +€194
up €194 (+39.8%), from €488 to €682
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 | €15,668 | €46,431 | +€30,763 | +196.3% |
| Fixed assets | 21/28 | €4,965 | €34,942 | +€29,976 | +603.7% |
| Tangible fixed assets | 22/27 | €4,922 | €34,898 | +€29,976 | +609.0% |
| Furniture and vehicles | 24 | €4,922 | €34,898 | +€29,976 | +609.0% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €10,702 | €11,489 | +€787 | +7.4% |
| Amounts receivable within one year | 40/41 | - | €304 | +€304 | |
| Other amounts receivable | 41 | - | €304 | +€304 | |
| Cash at bank and in hand | 54/58 | €10,338 | €10,598 | +€260 | +2.5% |
| Deferred charges and accrued income | 490/1 | €365 | €587 | +€223 | +61.1% |
| Total equity and liabilities | 10/49 | €15,668 | €46,431 | +€30,763 | +196.3% |
| Equity | 10/15 | €1,848 | €7,295 | +€5,447 | +294.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,152 | €4,295 | +€5,447 | |
| Amounts payable | 17/49 | €13,820 | €39,136 | +€25,316 | +183.2% |
| Amounts payable after more than one year | 17 | - | €23,999 | +€23,999 | |
| Financial debts | 170/4 | - | €23,999 | +€23,999 | |
| Amounts payable within one year | 42/48 | €13,820 | €15,137 | +€1,317 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | €6,512 | +€2,345 | +56.3% |
| Trade debts | 44 | €3,066 | €2,497 | -€569 | -18.6% |
| Suppliers | 440/4 | €3,066 | €2,497 | -€569 | -18.6% |
| Taxes, remuneration and social security | 45 | €6,567 | €5,996 | -€571 | -8.7% |
| Taxes | 450/3 | €6,567 | €5,996 | -€571 | -8.7% |
| Other amounts payable | 47/48 | €20 | €132 | +€112 | +564.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,687 | €7,320 | -€367 | -4.8% |
| Other operating charges | 640/8 | €488 | €682 | +€194 | +39.8% |
| Gross operating margin | 9900 | €7,713 | €17,522 | +€9,809 | +127.2% |
| Operating profit (loss) | 9901 | -€462 | €9,520 | +€9,982 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +34.8% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +34.8% |
| Financial charges | 65/66B | €220 | €1,377 | +€1,157 | +526.9% |
| Recurring financial charges | 65 | €220 | €1,377 | +€1,157 | +526.9% |
| Profit (loss) for the period before taxes | 9903 | -€682 | €8,143 | +€8,825 | |
| Income taxes | 67/77 | €1,272 | €2,696 | +€1,424 | +111.9% |
| Profit (loss) for the period | 9904 | -€1,954 | €5,447 | +€7,401 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,954 | €5,447 | +€7,401 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.