Eralimmo: 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.
Eralimmo
Largest movements
- Tangible fixed assets -€343,016
down €343,016 (-16.1%), from €2.1m to €1.8m
of which Land and buildings: -€315,921
- Receivables within one year +€129,387
up €129,387 (+14.0%), from €925,223 to €1.1m
of which Trade receivables: +€128,028
- Stocks and contracts -€82,000
down €82,000 (-78.1%), from €105,000 to €23,000
- Cash +€40,522
up €40,522 (+350%), from €11,564 to €52,086
mainly Other debts (+€488,971) and Net result for the year (+€442,736)
- Other debts +€488,971
up €488,971 (+1,282%), from €38,127 to €527,098
- Debts after one year -€414,674
down €414,674 (-37.2%), from €1.1m to €699,165
- Trade debts -€252,393
down €252,393 (-64.3%), from €392,695 to €140,302
- Tax, wage and social debts -€61,663
down €61,663 (-66.9%), from €92,237 to €30,573
of which Remuneration and social security: -€31,689
- Gross operating margin +€281,289
up €281,289 (+42.8%), from €656,509 to €937,798
- Taxes +€68,223
up €68,223 (+7,856%), from €868 to €69,091
- Other operating charges +€46,228
up €46,228 (+36.7%), from €125,790 to €172,018
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.
Derived cash bridge
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 | €3,304,775 | €3,035,073 | -€269,702 | -8.2% |
| Fixed assets | 21/28 | €2,135,545 | €1,792,529 | -€343,016 | -16.1% |
| Tangible fixed assets | 22/27 | €2,135,235 | €1,792,219 | -€343,016 | -16.1% |
| Land and buildings | 22 | €1,994,986 | €1,679,065 | -€315,921 | -15.8% |
| Plant, machinery and equipment | 23 | €53,545 | €46,820 | -€6,725 | -12.6% |
| Furniture and vehicles | 24 | €19,024 | €13,694 | -€5,329 | -28.0% |
| Assets under construction and advance payments | 27 | €67,681 | €52,640 | -€15,040 | -22.2% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €1,169,230 | €1,242,544 | +€73,314 | +6.3% |
| Stocks and contracts in progress | 3 | €105,000 | €23,000 | -€82,000 | -78.1% |
| Stocks | 30/36 | €105,000 | €23,000 | -€82,000 | -78.1% |
| Amounts receivable within one year | 40/41 | €925,223 | €1,054,609 | +€129,387 | +14.0% |
| Trade receivables | 40 | €374,231 | €502,259 | +€128,028 | +34.2% |
| Other amounts receivable | 41 | €550,991 | €552,350 | +€1,359 | +0.2% |
| Current investments | 50/53 | €100,254 | €100,254 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,564 | €52,086 | +€40,522 | +350% |
| Deferred charges and accrued income | 490/1 | €27,190 | €12,595 | -€14,595 | -53.7% |
| Total equity and liabilities | 10/49 | €3,304,775 | €3,035,073 | -€269,702 | -8.2% |
| Equity | 10/15 | €1,511,986 | €1,504,722 | -€7,264 | -0.5% |
| Contributions | 10/11 | €187,500 | €187,500 | = | 0.0% |
| Reserves | 13 | €1,324,486 | €1,317,222 | -€7,264 | -0.5% |
| Tax-exempt reserves | 132 | €290,715 | €271,945 | -€18,770 | -6.5% |
| Distributable reserves | 133 | €1,033,771 | €1,045,278 | +€11,506 | +1.1% |
| Provisions and deferred taxes | 16 | €53,964 | €49,272 | -€4,693 | -8.7% |
| Deferred taxes | 168 | €53,964 | €49,272 | -€4,693 | -8.7% |
| Amounts payable | 17/49 | €1,738,825 | €1,481,079 | -€257,746 | -14.8% |
| Amounts payable after more than one year | 17 | €1,113,838 | €699,165 | -€414,674 | -37.2% |
| Financial debts | 170/4 | €1,113,838 | €699,165 | -€414,674 | -37.2% |
| Amounts payable within one year | 42/48 | €624,987 | €781,914 | +€156,928 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €101,928 | €83,941 | -€17,987 | -17.6% |
| Trade debts | 44 | €392,695 | €140,302 | -€252,393 | -64.3% |
| Suppliers | 440/4 | €392,695 | €140,302 | -€252,393 | -64.3% |
| Taxes, remuneration and social security | 45 | €92,237 | €30,573 | -€61,663 | -66.9% |
| Taxes | 450/3 | €46,472 | €16,497 | -€29,975 | -64.5% |
| Remuneration and social security | 454/9 | €45,765 | €14,076 | -€31,689 | -69.2% |
| Other amounts payable | 47/48 | €38,127 | €527,098 | +€488,971 | +1,282% |
| Non-recurring operating income | 76A | €600,550 | €954,897 | +€354,347 | +59.0% |
| Remuneration, social security and pensions | 62 | €60,948 | €68,825 | +€7,878 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,841 | €151,716 | -€9,125 | -5.7% |
| Other operating charges | 640/8 | €125,790 | €172,018 | +€46,228 | +36.7% |
| Gross operating margin | 9900 | €656,509 | €937,798 | +€281,289 | +42.8% |
| Operating profit (loss) | 9901 | €308,931 | €545,239 | +€236,308 | +76.5% |
| Financial income | 75/76B | €2,140 | €1,369 | -€771 | -36.0% |
| Recurring financial income | 75 | €2,140 | €1,369 | -€771 | -36.0% |
| Financial charges | 65/66B | €44,841 | €39,473 | -€5,367 | -12.0% |
| Recurring financial charges | 65 | €44,841 | €39,473 | -€5,367 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €266,230 | €507,135 | +€240,905 | +90.5% |
| Transfer from deferred taxes | 780 | €4,693 | €4,693 | = | 0.0% |
| Income taxes | 67/77 | €868 | €69,091 | +€68,223 | +7,856% |
| Profit (loss) for the period | 9904 | €270,054 | €442,736 | +€172,682 | +63.9% |
| Transfer from tax-exempt reserves | 789 | €18,770 | €18,770 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €288,824 | €461,506 | +€172,682 | +59.8% |
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 17 October 2026 via checked.be.