ELOMA: what changed
ELOMA
Largest movements
- Receivables within one year +€8,304
up €8,304 (+14.8%), from €56,116 to €64,420
of which Other amounts receivable: +€21,192
- Cash -€7,108
down €7,108 (-92.5%), from €7,685 to €577
mainly Receivables within one year (-€8,304) and Contributions, distributions and other (-€8,121)
- Other debts +€10,771
new in 2025: €10,771
- Reserves -€6,270
down €6,270 (-16.8%), from €37,365 to €31,095
- Trade debts -€2,655
down €2,655 (-95.6%), from €2,777 to €123
- Tax, wage and social debts -€650
down €650 (-12.9%), from €5,059 to €4,408
- Gross operating margin +€2,629
up €2,629 (+170%), from €1,542 to €4,171
- Financial income -€2,295
no longer reported in 2025 (was €2,295)
- Taxes +€524
up €524 (+131%), from €400 to €924
- Financial charges +€243
up €243 (+90.3%), from €269 to €511
- Other operating charges +€91
up €91 (+11.4%), from €793 to €884
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,801 | €64,997 | +€1,196 | +1.9% |
| Current assets | 29/58 | €63,801 | €64,997 | +€1,196 | +1.9% |
| Amounts receivable within one year | 40/41 | €56,116 | €64,420 | +€8,304 | +14.8% |
| Trade receivables | 40 | €18,938 | €6,050 | -€12,888 | -68.1% |
| Other amounts receivable | 41 | €37,178 | €58,370 | +€21,192 | +57.0% |
| Cash at bank and in hand | 54/58 | €7,685 | €577 | -€7,108 | -92.5% |
| Total equity and liabilities | 10/49 | €63,801 | €64,997 | +€1,196 | +1.9% |
| Equity | 10/15 | €55,965 | €49,695 | -€6,270 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,365 | €31,095 | -€6,270 | -16.8% |
| Distributable reserves | 133 | €37,365 | €31,095 | -€6,270 | -16.8% |
| Amounts payable | 17/49 | €7,836 | €15,302 | +€7,466 | +95.3% |
| Amounts payable within one year | 42/48 | €7,836 | €15,302 | +€7,466 | +95.3% |
| Trade debts | 44 | €2,777 | €123 | -€2,655 | -95.6% |
| Suppliers | 440/4 | €2,777 | €123 | -€2,655 | -95.6% |
| Taxes, remuneration and social security | 45 | €5,059 | €4,408 | -€650 | -12.9% |
| Taxes | 450/3 | €5,059 | €4,408 | -€650 | -12.9% |
| Other amounts payable | 47/48 | - | €10,771 | +€10,771 | |
| Other operating charges | 640/8 | €793 | €884 | +€91 | +11.4% |
| Gross operating margin | 9900 | €1,542 | €4,171 | +€2,629 | +170% |
| Operating profit (loss) | 9901 | €748 | €3,287 | +€2,538 | +339% |
| Financial income | 75/76B | €2,295 | - | -€2,295 | |
| Recurring financial income | 75 | €2,295 | - | -€2,295 | |
| Financial charges | 65/66B | €269 | €511 | +€243 | +90.3% |
| Recurring financial charges | 65 | €269 | €511 | +€243 | +90.3% |
| Profit (loss) for the period before taxes | 9903 | €2,775 | €2,776 | +€1 | 0.0% |
| Income taxes | 67/77 | €400 | €924 | +€524 | +131% |
| Profit (loss) for the period | 9904 | €2,375 | €1,851 | -€524 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,375 | €1,851 | -€524 | -22.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.