JOLY - ELMIMA: 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.
JOLY - ELMIMA
Largest movements
- Receivables within one year +€34,347
up €34,347 (+731%), from €4,697 to €39,045
of which Other amounts receivable: +€34,455
- Tangible fixed assets -€12,374
down €12,374 (-13.0%), from €95,165 to €82,792
- Intangible fixed assets -€3,000
down €3,000 (-12.8%), from €23,499 to €20,499
- Current portion of long-term debt -€51,518
no longer reported in 2024 (was €51,518)
- Accrued charges and deferred income +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Other debts +€28,795
up €28,795 (+384%), from €7,496 to €36,292
- Short-term financial debts +€8,095
up €8,095 (+139%), from €5,829 to €13,924
- Tax, wage and social debts +€3,845
new in 2024: €3,845
- Gross operating margin -€3,050
down €3,050 (-14.3%), from €21,273 to €18,223
- Taxes +€2,342
new in 2024: €2,342
- Financial charges -€1,794
down €1,794 (-47.7%), from €3,762 to €1,969
- Financial income +€977
up €977 (+1,701%), from €57 to €1,034
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.
Derived cash bridge
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 | €124,451 | €142,335 | +€17,884 | +14.4% |
| Fixed assets | 21/28 | €118,664 | €103,290 | -€15,374 | -13.0% |
| Intangible fixed assets | 21 | €23,499 | €20,499 | -€3,000 | -12.8% |
| Tangible fixed assets | 22/27 | €95,165 | €82,792 | -€12,374 | -13.0% |
| Plant, machinery and equipment | 23 | €95,165 | €82,792 | -€12,374 | -13.0% |
| Current assets | 29/58 | €5,787 | €39,045 | +€33,258 | +575% |
| Amounts receivable within one year | 40/41 | €4,697 | €39,045 | +€34,347 | +731% |
| Trade receivables | 40 | €2,372 | €2,264 | -€108 | -4.6% |
| Other amounts receivable | 41 | €2,325 | €36,781 | +€34,455 | +1,482% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,089 | - | -€1,089 | |
| Total equity and liabilities | 10/49 | €124,451 | €142,335 | +€17,884 | +14.4% |
| Equity | 10/15 | €15,867 | €14,947 | -€920 | -5.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,133 | -€15,053 | -€920 | -6.5% |
| Amounts payable | 17/49 | €108,583 | €127,387 | +€18,804 | +17.3% |
| Amounts payable within one year | 42/48 | €78,583 | €67,387 | -€11,196 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €51,518 | - | -€51,518 | |
| Financial debts | 43 | €5,829 | €13,924 | +€8,095 | +139% |
| Credit institutions | 430/8 | €5,829 | €13,924 | +€8,095 | +139% |
| Trade debts | 44 | €13,740 | €13,326 | -€413 | -3.0% |
| Suppliers | 440/4 | €13,740 | €13,326 | -€413 | -3.0% |
| Taxes, remuneration and social security | 45 | - | €3,845 | +€3,845 | |
| Taxes | 450/3 | - | €3,845 | +€3,845 | |
| Other amounts payable | 47/48 | €7,496 | €36,292 | +€28,795 | +384% |
| Accrued charges and deferred income | 492/3 | €30,000 | €60,000 | +€30,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,182 | €15,374 | +€192 | +1.3% |
| Other operating charges | 640/8 | €370 | €493 | +€123 | +33.1% |
| Gross operating margin | 9900 | €21,273 | €18,223 | -€3,050 | -14.3% |
| Operating profit (loss) | 9901 | €5,721 | €2,356 | -€3,365 | -58.8% |
| Financial income | 75/76B | €57 | €1,034 | +€977 | +1,701% |
| Recurring financial income | 75 | €57 | €1,034 | +€977 | +1,701% |
| Financial charges | 65/66B | €3,762 | €1,969 | -€1,794 | -47.7% |
| Recurring financial charges | 65 | €3,762 | €1,969 | -€1,794 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €2,016 | €1,422 | -€594 | -29.5% |
| Income taxes | 67/77 | - | €2,342 | +€2,342 | |
| Profit (loss) for the period | 9904 | €2,016 | -€920 | -€2,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,016 | -€920 | -€2,936 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.