ELPEJA: 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.
ELPEJA
Largest movements
- Tangible fixed assets -€3,230
down €3,230 (-21.6%), from €14,958 to €11,728
- Debts after one year -€5,554
no longer reported in 2024 (was €5,554)
- Reserves +€4,499
up €4,499 (+16.3%), from €27,663 to €32,162
of which Distributable reserves: +€6,359
- Current portion of long-term debt -€3,562
down €3,562 (-41.8%), from €8,524 to €4,961
- Tax, wage and social debts +€1,517
up €1,517 (+192.8%), from €787 to €2,304
- Gross operating margin +€3,676
up €3,676 (+38.1%), from €9,640 to €13,316
- Taxes +€1,517
up €1,517 (+192.8%), from €787 to €2,304
- Financial charges -€626
down €626 (-43.2%), from €1,450 to €824
- Depreciation -€227
down €227 (-6.6%), from €3,458 to €3,230
- Other operating charges +€167
up €167 (+4.5%), from €3,697 to €3,865
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.
Cash bridge derived
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 | €61,203 | €58,093 | -€3,110 | -5.1% |
| Fixed assets | 21/28 | €14,958 | €11,728 | -€3,230 | -21.6% |
| Tangible fixed assets | 22/27 | €14,958 | €11,728 | -€3,230 | -21.6% |
| Land and buildings | 22 | €14,958 | €11,728 | -€3,230 | -21.6% |
| Current assets | 29/58 | €46,245 | €46,365 | +€120 | +0.3% |
| Amounts receivable within one year | 40/41 | €23,071 | €23,461 | +€390 | +1.7% |
| Trade receivables | 40 | - | €145 | +€145 | |
| Other amounts receivable | 41 | €23,071 | €23,316 | +€245 | +1.1% |
| Cash at bank and in hand | 54/58 | €22,118 | €21,813 | -€305 | -1.4% |
| Deferred charges and accrued income | 490/1 | €1,056 | €1,091 | +€36 | +3.4% |
| Total equity and liabilities | 10/49 | €61,203 | €58,093 | -€3,110 | -5.1% |
| Equity | 10/15 | €46,263 | €50,762 | +€4,499 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,663 | €32,162 | +€4,499 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €25,803 | €32,162 | +€6,359 | +24.6% |
| Amounts payable | 17/49 | €14,940 | €7,331 | -€7,609 | -50.9% |
| Amounts payable after more than one year | 17 | €5,554 | - | -€5,554 | |
| Financial debts | 170/4 | €5,554 | - | -€5,554 | |
| Amounts payable within one year | 42/48 | €9,381 | €7,331 | -€2,050 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €8,524 | €4,961 | -€3,562 | -41.8% |
| Trade debts | 44 | €71 | €66 | -€5 | -7.0% |
| Suppliers | 440/4 | €71 | €66 | -€5 | -7.0% |
| Taxes, remuneration and social security | 45 | €787 | €2,304 | +€1,517 | +192.8% |
| Taxes | 450/3 | €787 | €2,304 | +€1,517 | +192.8% |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,458 | €3,230 | -€227 | -6.6% |
| Other operating charges | 640/8 | €3,697 | €3,865 | +€167 | +4.5% |
| Gross operating margin | 9900 | €9,640 | €13,316 | +€3,676 | +38.1% |
| Operating profit (loss) | 9901 | €2,485 | €6,221 | +€3,736 | +150.3% |
| Financial income | 75/76B | €1,255 | €1,406 | +€151 | +12.0% |
| Recurring financial income | 75 | €1,255 | €1,406 | +€151 | +12.0% |
| Financial charges | 65/66B | €1,450 | €824 | -€626 | -43.2% |
| Recurring financial charges | 65 | €1,450 | €824 | -€626 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €2,290 | €6,803 | +€4,513 | +197.0% |
| Income taxes | 67/77 | €787 | €2,304 | +€1,517 | +192.8% |
| Profit (loss) for the period | 9904 | €1,503 | €4,499 | +€2,996 | +199.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,503 | €4,499 | +€2,996 | +199.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.