ELOUFLOR: 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.
ELOUFLOR
Largest movements
- Current investments +€125,000
up €125,000 (+83.3%), from €150,000 to €275,000
- Cash -€87,430
down €87,430 (-36.3%), from €241,020 to €153,590
mainly Current investments (-€125,000) and Debts after one year (-€14,430)
- Tangible fixed assets -€34,521
down €34,521 (-13.2%), from €261,765 to €227,244
of which Land and buildings: -€34,496
- Debts after one year -€14,430
down €14,430 (-6.5%), from €221,471 to €207,042
of which Financial debts: -€14,430
- Reserves +€7,111
up €7,111 (+17.0%), from €41,804 to €48,915
of which Distributable reserves: +€7,111
- Financial income +€6,026
up €6,026 (+22824.1%), from €26 to €6,052
- Gross operating margin +€4,693
up €4,693 (+8.4%), from €55,665 to €60,358
- Financial charges +€3,787
up €3,787 (+33.4%), from €11,327 to €15,114
- Depreciation -€1,107
down €1,107 (-2.9%), from €38,178 to €37,071
- Taxes +€721
up €721 (+174.0%), from €414 to €1,135
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 | €657,612 | €661,371 | +€3,759 | +0.6% |
| Fixed assets | 21/28 | €261,765 | €227,244 | -€34,521 | -13.2% |
| Tangible fixed assets | 22/27 | €261,765 | €227,244 | -€34,521 | -13.2% |
| Land and buildings | 22 | €253,175 | €218,680 | -€34,496 | -13.6% |
| Plant, machinery and equipment | 23 | €4,699 | €6,674 | +€1,975 | +42.0% |
| Furniture and vehicles | 24 | €3,890 | €1,890 | -€2,000 | -51.4% |
| Current assets | 29/58 | €395,847 | €434,127 | +€38,279 | +9.7% |
| Amounts receivable within one year | 40/41 | €4,827 | €5,537 | +€710 | +14.7% |
| Other amounts receivable | 41 | €4,827 | €5,537 | +€710 | +14.7% |
| Current investments | 50/53 | €150,000 | €275,000 | +€125,000 | +83.3% |
| Cash at bank and in hand | 54/58 | €241,020 | €153,590 | -€87,430 | -36.3% |
| Total equity and liabilities | 10/49 | €657,612 | €661,371 | +€3,759 | +0.6% |
| Equity | 10/15 | €391,660 | €398,772 | +€7,111 | +1.8% |
| Contributions | 10/11 | €349,857 | €349,857 | = | 0.0% |
| Contributions outside capital | 11 | €349,857 | €349,857 | = | 0.0% |
| Share premium | 1100/10 | €85,000 | €85,000 | = | 0.0% |
| Other | 1109/19 | €264,857 | €264,857 | = | 0.0% |
| Reserves | 13 | €41,804 | €48,915 | +€7,111 | +17.0% |
| Non-distributable reserves | 130/1 | €25,200 | €25,200 | = | 0.0% |
| Legal reserve | 130 | €25,200 | €25,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,287 | €10,287 | = | 0.0% |
| Distributable reserves | 133 | €6,317 | €13,428 | +€7,111 | +112.6% |
| Amounts payable | 17/49 | €265,952 | €262,599 | -€3,353 | -1.3% |
| Amounts payable after more than one year | 17 | €221,471 | €207,042 | -€14,430 | -6.5% |
| Financial debts | 170/4 | €46,471 | €32,042 | -€14,430 | -31.1% |
| Other amounts payable | 178/9 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,131 | €41,183 | +€7,052 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €14,208 | €14,430 | +€222 | +1.6% |
| Trade debts | 44 | €355 | €615 | +€260 | +73.2% |
| Suppliers | 440/4 | €355 | €615 | +€260 | +73.2% |
| Other amounts payable | 47/48 | €19,568 | €26,138 | +€6,571 | +33.6% |
| Accrued charges and deferred income | 492/3 | €10,350 | €14,375 | +€4,025 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,178 | €37,071 | -€1,107 | -2.9% |
| Other operating charges | 640/8 | €4,779 | €5,146 | +€366 | +7.7% |
| Gross operating margin | 9900 | €55,665 | €60,358 | +€4,693 | +8.4% |
| Operating profit (loss) | 9901 | €12,708 | €18,142 | +€5,434 | +42.8% |
| Financial income | 75/76B | €26 | €6,052 | +€6,026 | +22824.1% |
| Recurring financial income | 75 | €26 | €6,052 | +€6,026 | +22824.1% |
| Financial charges | 65/66B | €11,327 | €15,114 | +€3,787 | +33.4% |
| Recurring financial charges | 65 | €11,327 | €15,114 | +€3,787 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €1,407 | €9,080 | +€7,673 | +545.2% |
| Income taxes | 67/77 | €414 | €1,135 | +€721 | +174.0% |
| Profit (loss) for the period | 9904 | €993 | €7,944 | +€6,951 | +700.1% |
| Profit (loss) for the period to be appropriated | 9905 | €993 | €7,944 | +€6,951 | +700.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.