Elumio: 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.
Elumio
Largest movements
- Tangible fixed assets +€630,881
up €630,881 (+34641.7%), from €1,821 to €632,702
of which Land and buildings: +€632,094
- Cash -€25,021
down €25,021 (-87.0%), from €28,768 to €3,747
mainly Investment in fixed assets (net) (-€643,893) and Net result for the year (-€37,443)
- Debts after one year +€394,246
new in 2025: €394,246
- Other debts +€224,829
up €224,829 (+19479.7%), from €1,154 to €225,983
- Profit (loss) carried forward -€37,443
down €37,443, from €23,855 to -€13,587
- Current portion of long-term debt +€23,018
new in 2025: €23,018
- Gross operating margin +€13,336
up €13,336 (+58.6%), from -€22,749 to -€9,413
- Depreciation +€11,799
up €11,799 (+972.5%), from €1,213 to €13,012
- Financial charges +€8,791
up €8,791 (+2143.3%), from €410 to €9,201
- Other operating charges +€4,097
up €4,097 (+255.4%), from €1,604 to €5,702
- Financial income -€558
down €558 (-99.5%), from €561 to €3
of which Non-recurring financial income: -€561
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 | €31,249 | €637,624 | +€606,375 | +1940.5% |
| Fixed assets | 21/28 | €1,821 | €632,702 | +€630,881 | +34641.7% |
| Tangible fixed assets | 22/27 | €1,821 | €632,702 | +€630,881 | +34641.7% |
| Land and buildings | 22 | - | €632,094 | +€632,094 | |
| Plant, machinery and equipment | 23 | €1,821 | €608 | -€1,213 | -66.6% |
| Current assets | 29/58 | €29,428 | €4,922 | -€24,506 | -83.3% |
| Amounts receivable within one year | 40/41 | €560 | €1,175 | +€615 | +109.7% |
| Trade receivables | 40 | - | €792 | +€792 | |
| Other amounts receivable | 41 | €560 | €383 | -€177 | -31.7% |
| Cash at bank and in hand | 54/58 | €28,768 | €3,747 | -€25,021 | -87.0% |
| Deferred charges and accrued income | 490/1 | €99 | - | -€99 | |
| Total equity and liabilities | 10/49 | €31,249 | €637,624 | +€606,375 | +1940.5% |
| Equity | 10/15 | €23,856 | -€13,586 | -€37,443 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,855 | -€13,587 | -€37,443 | |
| Amounts payable | 17/49 | €7,392 | €651,210 | +€643,818 | +8709.2% |
| Amounts payable after more than one year | 17 | - | €394,246 | +€394,246 | |
| Financial debts | 170/4 | - | €394,246 | +€394,246 | |
| Amounts payable within one year | 42/48 | €4,096 | €256,965 | +€252,868 | +6173.0% |
| Current portion of amounts payable after more than one year | 42 | - | €23,018 | +€23,018 | |
| Trade debts | 44 | €2,652 | €1,408 | -€1,244 | -46.9% |
| Suppliers | 440/4 | €2,652 | €1,408 | -€1,244 | -46.9% |
| Taxes, remuneration and social security | 45 | €290 | €6,556 | +€6,266 | +2158.1% |
| Taxes | 450/3 | €290 | €6,556 | +€6,266 | +2158.1% |
| Other amounts payable | 47/48 | €1,154 | €225,983 | +€224,829 | +19479.7% |
| Accrued charges and deferred income | 492/3 | €3,296 | - | -€3,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,213 | €13,012 | +€11,799 | +972.5% |
| Other operating charges | 640/8 | €1,604 | €5,702 | +€4,097 | +255.4% |
| Gross operating margin | 9900 | -€22,749 | -€9,413 | +€13,336 | +58.6% |
| Operating profit (loss) | 9901 | -€25,567 | -€28,127 | -€2,560 | -10.0% |
| Financial income | 75/76B | €561 | €3 | -€558 | -99.5% |
| Recurring financial income | 75 | €561 | €3 | -€558 | -99.5% |
| Non-recurring financial income | 76B | €561 | - | -€561 | |
| Financial charges | 65/66B | €410 | €9,201 | +€8,791 | +2143.3% |
| Recurring financial charges | 65 | €410 | €9,201 | +€8,791 | +2143.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,416 | -€37,325 | -€11,909 | -46.9% |
| Income taxes | 67/77 | -€218 | €118 | +€335 | |
| Profit (loss) for the period | 9904 | -€25,198 | -€37,443 | -€12,244 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,198 | -€37,443 | -€12,244 | -48.6% |
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.