E-LYK: 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.
E-LYK
Largest movements
- Receivables within one year +€18,596
up €18,596 (+297.9%), from €6,243 to €24,839
of which Other amounts receivable: +€21,354
- Cash -€17,681
down €17,681 (-23.3%), from €75,984 to €58,303
mainly Receivables within one year (-€18,596) and Other debts (-€7,856)
- Deferred charges and accrued income -€1,290
down €1,290 (-100.0%), from €1,290 to €0
- Tax, wage and social debts +€10,439
up €10,439 (+44.5%), from €23,483 to €33,922
of which Remuneration and social security: +€10,000
- Other debts -€7,856
no longer reported in 2025 (was €7,856)
- Trade debts -€5,129
down €5,129 (-54.6%), from €9,401 to €4,272
- Profit (loss) carried forward +€2,171
up €2,171 (+6.3%), from €34,717 to €36,888
- Turnover -€26,442
down €26,442 (-32.6%), from €81,077 to €54,635
- Gross operating margin -€23,002
down €23,002 (-76.4%), from €30,110 to €7,108
- Depreciation -€12,480
down €12,480 (-100.0%), from €12,480 to €0
- Taxes +€4,195
new in 2025: €4,195
- Purchases and services -€3,769
down €3,769 (-6.4%), from €58,710 to €54,941
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 | €83,517 | €83,142 | -€375 | -0.4% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €83,517 | €83,142 | -€375 | -0.4% |
| Amounts receivable within one year | 40/41 | €6,243 | €24,839 | +€18,596 | +297.9% |
| Trade receivables | 40 | €6,243 | €3,485 | -€2,758 | -44.2% |
| Other amounts receivable | 41 | - | €21,354 | +€21,354 | |
| Cash at bank and in hand | 54/58 | €75,984 | €58,303 | -€17,681 | -23.3% |
| Deferred charges and accrued income | 490/1 | €1,290 | €0 | -€1,290 | -100.0% |
| Total equity and liabilities | 10/49 | €83,517 | €83,142 | -€375 | -0.4% |
| Equity | 10/15 | €42,777 | €44,948 | +€2,171 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,717 | €36,888 | +€2,171 | +6.3% |
| Amounts payable | 17/49 | €40,740 | €38,194 | -€2,546 | -6.2% |
| Amounts payable within one year | 42/48 | €40,740 | €38,194 | -€2,546 | -6.2% |
| Trade debts | 44 | €9,401 | €4,272 | -€5,129 | -54.6% |
| Suppliers | 440/4 | €9,401 | €4,272 | -€5,129 | -54.6% |
| Taxes, remuneration and social security | 45 | €23,483 | €33,922 | +€10,439 | +44.5% |
| Taxes | 450/3 | €1,723 | €2,162 | +€439 | +25.5% |
| Remuneration and social security | 454/9 | €21,760 | €31,760 | +€10,000 | +46.0% |
| Other amounts payable | 47/48 | €7,856 | - | -€7,856 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €81,077 | €54,635 | -€26,442 | -32.6% |
| Non-recurring operating income | 76A | €7,743 | €7,414 | -€329 | -4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,710 | €54,941 | -€3,769 | -6.4% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,480 | €0 | -€12,480 | -100.0% |
| Other operating charges | 640/8 | €1,675 | - | -€1,675 | |
| Gross operating margin | 9900 | €30,110 | €7,108 | -€23,002 | -76.4% |
| Operating profit (loss) | 9901 | €15,955 | €7,108 | -€8,847 | -55.4% |
| Financial charges | 65/66B | €126 | €742 | +€616 | +488.9% |
| Recurring financial charges | 65 | €126 | €742 | +€616 | +488.9% |
| Profit (loss) for the period before taxes | 9903 | €15,829 | €6,366 | -€9,463 | -59.8% |
| Income taxes | 67/77 | - | €4,195 | +€4,195 | |
| Profit (loss) for the period | 9904 | €15,829 | €2,171 | -€13,658 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,829 | €2,171 | -€13,658 | -86.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.