ELOMA: 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.
ELOMA
Largest movements
- Tangible fixed assets -€21,216
down €21,216 (-26.4%), from €80,291 to €59,075
- Cash +€17,760
up €17,760, from €0 to €17,760
mainly Depreciation (+€21,216) and Trade debts (+€20,611)
- Receivables within one year -€3,077
down €3,077 (-6.5%), from €47,647 to €44,570
of which Other amounts receivable: -€6,675
- Debts after one year -€20,875
down €20,875 (-30.0%), from €69,551 to €48,676
- Trade debts +€20,611
up €20,611 (+322%), from €6,411 to €27,022
- Tax, wage and social debts -€4,837
down €4,837 (-29.2%), from €16,549 to €11,712
of which Remuneration and social security: -€3,750
- Reserves -€3,300
down €3,300 (-33.0%), from €10,000 to €6,700
- Current portion of long-term debt +€1,534
up €1,534 (+7.5%), from €20,437 to €21,971
- Gross operating margin +€9,293
up €9,293 (+60.2%), from €15,428 to €24,721
- Taxes +€1,229
up €1,229 (+81.1%), from €1,516 to €2,746
- Other operating charges -€608
down €608 (-17.3%), from €3,503 to €2,895
- Financial charges -€457
down €457 (-21.6%), from €2,120 to €1,663
- Depreciation +€397
up €397 (+1.9%), from €20,819 to €21,216
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.
Derived cash bridge
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 | €129,340 | €122,351 | -€6,988 | -5.4% |
| Fixed assets | 21/28 | €80,387 | €59,171 | -€21,216 | -26.4% |
| Tangible fixed assets | 22/27 | €80,291 | €59,075 | -€21,216 | -26.4% |
| Furniture and vehicles | 24 | €80,291 | €59,075 | -€21,216 | -26.4% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €48,953 | €63,181 | +€14,228 | +29.1% |
| Amounts receivable within one year | 40/41 | €47,647 | €44,570 | -€3,077 | -6.5% |
| Trade receivables | 40 | €33,196 | €36,793 | +€3,598 | +10.8% |
| Other amounts receivable | 41 | €14,452 | €7,777 | -€6,675 | -46.2% |
| Cash at bank and in hand | 54/58 | €0 | €17,760 | +€17,760 | |
| Deferred charges and accrued income | 490/1 | €1,306 | €850 | -€455 | -34.9% |
| Total equity and liabilities | 10/49 | €129,340 | €122,351 | -€6,988 | -5.4% |
| Equity | 10/15 | €16,223 | €12,970 | -€3,253 | -20.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,000 | €6,700 | -€3,300 | -33.0% |
| Distributable reserves | 133 | €10,000 | €6,700 | -€3,300 | -33.0% |
| Profit (loss) carried forward | 14 | €23 | €70 | +€47 | +202% |
| Amounts payable | 17/49 | €113,116 | €109,381 | -€3,735 | -3.3% |
| Amounts payable after more than one year | 17 | €69,551 | €48,676 | -€20,875 | -30.0% |
| Financial debts | 170/4 | €69,551 | €48,676 | -€20,875 | -30.0% |
| Amounts payable within one year | 42/48 | €43,565 | €60,705 | +€17,140 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €20,437 | €21,971 | +€1,534 | +7.5% |
| Financial debts | 43 | €168 | €0 | -€168 | -100% |
| Credit institutions | 430/8 | €168 | €0 | -€168 | -100% |
| Trade debts | 44 | €6,411 | €27,022 | +€20,611 | +322% |
| Suppliers | 440/4 | €6,411 | €27,022 | +€20,611 | +322% |
| Taxes, remuneration and social security | 45 | €16,549 | €11,712 | -€4,837 | -29.2% |
| Taxes | 450/3 | €12,799 | €11,712 | -€1,087 | -8.5% |
| Remuneration and social security | 454/9 | €3,750 | €0 | -€3,750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,819 | €21,216 | +€397 | +1.9% |
| Other operating charges | 640/8 | €3,503 | €2,895 | -€608 | -17.3% |
| Gross operating margin | 9900 | €15,428 | €24,721 | +€9,293 | +60.2% |
| Operating profit (loss) | 9901 | -€8,894 | €610 | +€9,504 | |
| Financial income | 75/76B | €481 | €546 | +€65 | +13.5% |
| Recurring financial income | 75 | €481 | €546 | +€65 | +13.5% |
| Financial charges | 65/66B | €2,120 | €1,663 | -€457 | -21.6% |
| Recurring financial charges | 65 | €2,120 | €1,663 | -€457 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,533 | -€507 | +€10,026 | +95.2% |
| Income taxes | 67/77 | €1,516 | €2,746 | +€1,229 | +81.1% |
| Profit (loss) for the period | 9904 | -€12,050 | -€3,253 | +€8,797 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,050 | -€3,253 | +€8,797 | +73.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.