Eleving Group financials
Eleving Group
Country: LU Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
894500N14T2GUDX0FL66 Financial statements
(EUR, as reported — unscaled; 115 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Gross profit | €162.2M | €138.8M |
| Other income | €2.9M | €2.4M |
| Administrative expenses | €74.7M | €63.2M |
| Profit before tax | €37.7M | €28.5M |
| Income tax expense | €8.2M | €8.3M |
| Profit for the year | €29.6M | €24.5M |
| — attributable to owners | €23.5M | €20.1M |
| — attributable to NCI | €6.1M | €4.4M |
| Total comprehensive income | €31.5M | €19.9M |
| Cash flow statement | ||
| Cash generated from operations | -€141.2M | -€115.3M |
| Net cash from operating activities | €18.4M | €17.1M |
| Net cash from investing activities | -€12.3M | -€227.8K |
| Net cash from financing activities | €743.5K | -€3.2M |
| Dividends paid | €12.3M | €10.0M |
| Proceeds from borrowings | €199.2M | €288.3M |
| Repayments of borrowings | €205.4M | €275.6M |
| Lease liability payments | €3.1M | €2.9M |
| Balance sheet | ||
| Total assets | €476.3M | €421.3M |
| Non-current assets | €243.7M | €207.5M |
| Property, plant & equipment | €16.3M | €20.5M |
| Right-of-use assets | €10.8M | €10.6M |
| Intangible assets & goodwill | €23.9M | €22.5M |
| Current assets | €232.6M | €213.8M |
| Inventories | €2.5M | €4.8M |
| Trade & other receivables | €2.2M | €1.6M |
| Cash & equivalents | €34.5M | €27.5M |
| Total equity | €108.1M | €65.4M |
| — attributable to owners | €92.7M | €53.6M |
| Non-controlling interests | €15.4M | €11.8M |
| Non-current liabilities | €267.6M | €242.4M |
| Long-term borrowings | €267.6M | €225.9M |
| Current liabilities | €100.4M | €113.3M |
| Derived metrics | ||
| Free cash flow | €10.5M | €9.2M |
| Return on equity | 27.4% | 37.4% |
| Cash conversion ratio | 0.62× | 0.70× |
| Capex coverage | 2.33× | 2.16× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €2.4M | -€2.3M |
| Adjustments For Decrease Increase In Other Operating Receivables | -€82.7M | -€69.2M |
| Adjustments For Depreciation and Amortisation Expense | €9.9M | €9.4M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €42.1M | €39.8M |
| Adjustments For Increase Decrease In Other Operating Payables | €1.6M | -€318.4K |
| Adjustments For Increase Decrease In Trade Account Payable | €6.9M | €705.7K |
| Adjustments For Interest Expense | €41.5M | €37.5M |
| Adjustments For Interest Income | -€203.7M | -€176.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €802.4K | €3.4M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €1.7M | €11.0M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €3.4M | €11.7K |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | €368.8K | €4.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | €141.1K | -€226.4K |
| Comprehensive Income Attributable To Owners of Parent | €1.8M | -€4.4M |
| Cost of Merchandise Sold | €6.6M | €1.8M |
| Current Accrued Expenses and Other Current Liabilities | €7.3M | €5.8M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €72.0M | €96.2M |
| Current Deposits From Customers | €902.1K | €1.1M |
| Current Derivative Financial Liabilities | €5.3M | €0 |
| Current Prepaid Expenses | €4.4M | €3.1M |
| Current Tax Liabilities | €3.6M | €729.1K |
| Current Tax Liabilities Current | €6.9M | €3.4M |
| Dated Subordinated Liabilities | €0 | €16.5M |
| Deferred Tax Assets | €9.2M | €8.9M |
| Deferred Tax Expense Income | €732.9K | -€1.8M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €127.4K | -€46.4K |
| Equity and Liabilities | €476.3M | €421.3M |
| Fee and Commission Income Expense | €10.1M | €9.0M |
| Gain Loss Arising From Derecognition of Financial Assets Measured At Amortised Cost | €1.8M | €1.2M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -€3.7M | -€6.4M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €42.1M | €39.8M |
| Income Taxes Paid Refund Classified As Operating Activities | €6.6M | €10.5M |
| Increase Decrease In Cash and Cash Equivalents | €7.0M | €13.6M |
| Increase Decrease Through Other Contributions By Owners | €25.5M | — |
| Increase Decrease Through Sharebased Payment Transactions | -€40.7K | — |
| Increase Decrease Through Transactions With Owners | €71.0K | -€147.2K |
| Increase Decrease Through Transfer To Statutory Reserve | €0 | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | -€2.8K | — |
| Interest Expense | €41.5M | €37.5M |
| Interest Paid Classified As Operating Activities | €37.5M | €33.3M |
| Interest Received Classified As Operating Activities | €203.7M | €176.3M |
| Investment Accounted For Using Equity Method | €1.2M | €580.7K |
| Issued Capital | €1.2M | €1.0M |
| Liabilities | €368.2M | €355.9M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €2.0M |
| Loans and Advances To Customers | €179.5M | €158.3M |
| Motor Vehicles | €2.0M | €7.1M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Distribution To Owners | €0 | €9.6M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €861.2K | €452.1K |
| Noncurrent Financial Assets | €203.5M | €164.5M |
| Noncurrent Provisions | €174.8K | €157.3K |
| Operating Lease Income | €2.7M | €4.1M |
| Other Comprehensive Income | €2.0M | -€4.6M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €2.0M | -€4.6M |
| Other Current Liabilities | €2.4M | €1.9M |
| Other Expense By Function | €13.8M | €10.1M |
| Other Intangible Assets | €5.3M | €5.4M |
| Other Longterm Provisions | €174.8K | €157.3K |
| Other Property Plant and Equipment | €2.6M | €2.1M |
| Other Receivables | €8.7M | €8.3M |
| Other Reserves | €4.7M | €4.3M |
| Payments For Debt Issue Costs | €2.0M | €2.9M |
| Payments For Share Issue Costs | €3.4M | €0 |
| Proceeds From Issuing Other Equity Instruments | €27.8M | -€147.2K |
| Profit Loss From Continuing Operations | €28.8M | €21.9M |
| Profit Loss From Discontinued Operations | €768.1K | €2.5M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €7.9M | €8.0M |
| Purchase of Treasury Shares | -€1.1M | — |
| Reserve of Exchange Differences On Translation | €2.4M | €532.8K |
| Reserve of Sharebased Payments | €40.7K | €0 |
| Retained Earnings | €60.1M | €47.8M |
| Retained Earnings Excluding Profit Loss For Reporting Period | €36.6M | €27.7M |
| Retained Earnings Profit Loss For Reporting Period | €23.5M | €20.1M |
| Revenue From Interest | €203.7M | €176.3M |
| Revenue From Sale of Goods | €7.1M | €1.9M |
| Selling Expense | €7.2M | €6.4M |
| Share Premium | €25.5M | €0 |
| Trade and Other Current Payables To Trade Suppliers | €2.0M | €2.2M |
| Treasury Shares | €1.1M | €0 |
Methodology
Every line item above is a fact tagged in Eleving Group's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.