ELPIDA CBS: 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.
ELPIDA CBS
Largest movements
- Tangible fixed assets -€10,535
down €10,535 (-30.8%), from €34,234 to €23,699
of which Furniture and vehicles: -€8,358
- Cash +€3,933
up €3,933 (+4.0%), from €98,183 to €102,116
mainly Net result for the year (+€13,026) and Depreciation (+€10,535)
- Debts after one year -€20,120
down €20,120 (-14.5%), from €138,487 to €118,367
of which Financial debts: -€20,120
- Reserves +€11,360
up €11,360 (+7.0%), from €161,628 to €172,988
- Gross operating margin +€4,700
up €4,700 (+14.5%), from €32,354 to €37,054
- Depreciation +€4,612
up €4,612 (+77.9%), from €5,923 to €10,535
- Financial income -€2,607
down €2,607 (-80.8%), from €3,227 to €620
- Financial charges +€688
up €688 (+31.4%), from €2,194 to €2,882
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 | €350,323 | €344,141 | -€6,183 | -1.8% |
| Fixed assets | 21/28 | €236,025 | €225,489 | -€10,535 | -4.5% |
| Tangible fixed assets | 22/27 | €34,234 | €23,699 | -€10,535 | -30.8% |
| Plant, machinery and equipment | 23 | €1,573 | €688 | -€886 | -56.3% |
| Furniture and vehicles | 24 | €30,078 | €21,720 | -€8,358 | -27.8% |
| Other tangible fixed assets | 26 | €2,583 | €1,291 | -€1,291 | -50.0% |
| Financial fixed assets | 28 | €201,790 | €201,790 | = | 0.0% |
| Current assets | 29/58 | €114,298 | €118,651 | +€4,353 | +3.8% |
| Amounts receivable within one year | 40/41 | €16,115 | €16,535 | +€420 | +2.6% |
| Trade receivables | 40 | €14,758 | €16,535 | +€1,778 | +12.0% |
| Other amounts receivable | 41 | €1,358 | - | -€1,358 | |
| Cash at bank and in hand | 54/58 | €98,183 | €102,116 | +€3,933 | +4.0% |
| Total equity and liabilities | 10/49 | €350,323 | €344,141 | -€6,183 | -1.8% |
| Equity | 10/15 | €174,028 | €185,388 | +€11,360 | +6.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €161,628 | €172,988 | +€11,360 | +7.0% |
| Distributable reserves | 133 | €161,628 | €172,988 | +€11,360 | +7.0% |
| Amounts payable | 17/49 | €176,295 | €158,752 | -€17,542 | -10.0% |
| Amounts payable after more than one year | 17 | €138,487 | €118,367 | -€20,120 | -14.5% |
| Financial debts | 170/4 | €118,487 | €98,367 | -€20,120 | -17.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,106 | €38,822 | +€1,716 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €21,571 | €21,788 | +€217 | +1.0% |
| Trade debts | 44 | €3,464 | €1,470 | -€1,994 | -57.6% |
| Suppliers | 440/4 | €3,464 | €1,470 | -€1,994 | -57.6% |
| Taxes, remuneration and social security | 45 | €7,966 | €10,202 | +€2,236 | +28.1% |
| Taxes | 450/3 | €431 | €3,403 | +€2,972 | +689.4% |
| Remuneration and social security | 454/9 | €7,535 | €6,799 | -€736 | -9.8% |
| Other amounts payable | 47/48 | €4,105 | €5,362 | +€1,257 | +30.6% |
| Accrued charges and deferred income | 492/3 | €701 | €1,563 | +€862 | +122.9% |
| Non-recurring operating income | 76A | - | €2,715 | +€2,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,923 | €10,535 | +€4,612 | +77.9% |
| Other operating charges | 640/8 | €1,990 | €1,931 | -€59 | -3.0% |
| Gross operating margin | 9900 | €32,354 | €37,054 | +€4,700 | +14.5% |
| Operating profit (loss) | 9901 | €24,441 | €24,588 | +€147 | +0.6% |
| Financial income | 75/76B | €3,227 | €620 | -€2,607 | -80.8% |
| Recurring financial income | 75 | €3,227 | €620 | -€2,607 | -80.8% |
| Financial charges | 65/66B | €2,194 | €2,882 | +€688 | +31.4% |
| Recurring financial charges | 65 | €2,194 | €2,882 | +€688 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €25,473 | €22,325 | -€3,148 | -12.4% |
| Income taxes | 67/77 | €9,607 | €9,300 | -€308 | -3.2% |
| Profit (loss) for the period | 9904 | €15,866 | €13,026 | -€2,840 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,866 | €13,026 | -€2,840 | -17.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.