ELOOMI: 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.
ELOOMI
Largest movements
- Receivables within one year +€28,609
up €28,609 (+94.8%), from €30,180 to €58,789
- Tangible fixed assets -€3,344
down €3,344 (-13.3%), from €25,086 to €21,742
of which Furniture and vehicles: -€12,040
- Cash +€1,248
up €1,248 (+3.0%), from €41,216 to €42,464
mainly Other debts (+€66,137) and Net result for the year (+€41,189)
- Other debts +€66,137
up €66,137 (+579.8%), from €11,407 to €77,544
- Reserves -€55,619
down €55,619 (-100.0%), from €55,619 to €0
- Tax, wage and social debts +€14,724
up €14,724 (+90.4%), from €16,293 to €31,017
- Current portion of long-term debt -€9,096
down €9,096 (-100.0%), from €9,096 to €0
- Trade debts +€8,594
up €8,594 (+371.0%), from €2,316 to €10,910
- Gross operating margin +€9,169
up €9,169 (+14.1%), from €65,005 to €74,174
- Depreciation -€7,516
down €7,516 (-28.2%), from €26,657 to €19,141
- Taxes +€869
up €869 (+7.5%), from €11,632 to €12,500
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 | €97,231 | €123,745 | +€26,513 | +27.3% |
| Fixed assets | 21/28 | €25,086 | €21,742 | -€3,344 | -13.3% |
| Tangible fixed assets | 22/27 | €25,086 | €21,742 | -€3,344 | -13.3% |
| Land and buildings | 22 | €2,538 | €16,868 | +€14,330 | +564.6% |
| Plant, machinery and equipment | 23 | €5,634 | €0 | -€5,634 | -100.0% |
| Furniture and vehicles | 24 | €16,087 | €4,048 | -€12,040 | -74.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €826 | €826 | = | 0.0% |
| Current assets | 29/58 | €72,146 | €102,003 | +€29,857 | +41.4% |
| Amounts receivable within one year | 40/41 | €30,180 | €58,789 | +€28,609 | +94.8% |
| Trade receivables | 40 | €30,180 | €58,789 | +€28,609 | +94.8% |
| Current investments | 50/53 | €750 | €750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,216 | €42,464 | +€1,248 | +3.0% |
| Total equity and liabilities | 10/49 | €97,231 | €123,745 | +€26,513 | +27.3% |
| Equity | 10/15 | €58,119 | €2,500 | -€55,619 | -95.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,619 | €0 | -€55,619 | -100.0% |
| Distributable reserves | 133 | €55,619 | €0 | -€55,619 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,113 | €121,245 | +€82,132 | +210.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,113 | €121,245 | +€82,132 | +210.0% |
| Current portion of amounts payable after more than one year | 42 | €9,096 | €0 | -€9,096 | -100.0% |
| Financial debts | 43 | - | €1,773 | +€1,773 | |
| Credit institutions | 430/8 | - | €1,773 | +€1,773 | |
| Trade debts | 44 | €2,316 | €10,910 | +€8,594 | +371.0% |
| Suppliers | 440/4 | €2,316 | €10,910 | +€8,594 | +371.0% |
| Taxes, remuneration and social security | 45 | €16,293 | €31,017 | +€14,724 | +90.4% |
| Taxes | 450/3 | €16,293 | €31,017 | +€14,724 | +90.4% |
| Other amounts payable | 47/48 | €11,407 | €77,544 | +€66,137 | +579.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,657 | €19,141 | -€7,516 | -28.2% |
| Other operating charges | 640/8 | €784 | €849 | +€65 | +8.3% |
| Gross operating margin | 9900 | €65,005 | €74,174 | +€9,169 | +14.1% |
| Operating profit (loss) | 9901 | €37,563 | €54,183 | +€16,620 | +44.2% |
| Financial income | 75/76B | €122 | €1 | -€121 | -99.2% |
| Recurring financial income | 75 | €122 | €1 | -€121 | -99.2% |
| Financial charges | 65/66B | €451 | €494 | +€43 | +9.5% |
| Recurring financial charges | 65 | €451 | €494 | +€43 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €37,233 | €53,690 | +€16,456 | +44.2% |
| Income taxes | 67/77 | €11,632 | €12,500 | +€869 | +7.5% |
| Profit (loss) for the period | 9904 | €25,602 | €41,189 | +€15,588 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,602 | €41,189 | +€15,588 | +60.9% |
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 12 October 2026 via checked.be.