EFTELYA: 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.
EFTELYA
Largest movements
- Receivables within one year +€6,550
up €6,550 (+102.3%), from €6,400 to €12,950
of which Trade receivables: +€6,020
- Cash +€1,611
up €1,611 (+58.3%), from €2,764 to €4,374
mainly Tax, wage and social debts (+€6,383) and Net result for the year (+€5,214)
- Tax, wage and social debts +€6,383
new in 2025: €6,383
of which Remuneration and social security: +€5,036
- Profit (loss) carried forward +€5,214
up €5,214 (+162.5%), from €3,208 to €8,422
- Trade debts -€3,406
no longer reported in 2025 (was €3,406)
- Turnover +€18,248
up €18,248 (+139.6%), from €13,072 to €31,320
- Purchases and services +€13,387
up €13,387 (+136.5%), from €9,808 to €23,195
- Gross operating margin +€4,861
up €4,861 (+148.9%), from €3,264 to €8,125
- Taxes +€1,347
new in 2025: €1,347
- Other operating charges +€1,339
up €1,339 (+2493.0%), from €54 to €1,393
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 | €9,764 | €17,805 | +€8,041 | +82.3% |
| Fixed assets | 21/28 | €601 | €481 | -€120 | -20.0% |
| Tangible fixed assets | 22/27 | €601 | €481 | -€120 | -20.0% |
| Plant, machinery and equipment | 23 | €601 | €481 | -€120 | -20.0% |
| Current assets | 29/58 | €9,163 | €17,324 | +€8,161 | +89.1% |
| Amounts receivable within one year | 40/41 | €6,400 | €12,950 | +€6,550 | +102.3% |
| Trade receivables | 40 | €5,656 | €11,676 | +€6,020 | +106.4% |
| Other amounts receivable | 41 | €744 | €1,274 | +€530 | +71.2% |
| Cash at bank and in hand | 54/58 | €2,764 | €4,374 | +€1,611 | +58.3% |
| Total equity and liabilities | 10/49 | €9,764 | €17,805 | +€8,041 | +82.3% |
| Equity | 10/15 | €6,208 | €11,422 | +€5,214 | +84.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,208 | €8,422 | +€5,214 | +162.5% |
| Amounts payable | 17/49 | €3,556 | €6,383 | +€2,827 | +79.5% |
| Amounts payable within one year | 42/48 | €3,556 | €6,383 | +€2,827 | +79.5% |
| Trade debts | 44 | €3,406 | - | -€3,406 | |
| Suppliers | 440/4 | €3,406 | - | -€3,406 | |
| Taxes, remuneration and social security | 45 | - | €6,383 | +€6,383 | |
| Taxes | 450/3 | - | €1,347 | +€1,347 | |
| Remuneration and social security | 454/9 | - | €5,036 | +€5,036 | |
| Other amounts payable | 47/48 | €150 | - | -€150 | |
| Turnover | 70 | €13,072 | €31,320 | +€18,248 | +139.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,808 | €23,195 | +€13,387 | +136.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €120 | +€120 | |
| Other operating charges | 640/8 | €54 | €1,393 | +€1,339 | +2493.0% |
| Gross operating margin | 9900 | €3,264 | €8,125 | +€4,861 | +148.9% |
| Operating profit (loss) | 9901 | €3,210 | €6,612 | +€3,402 | +106.0% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €26 | €51 | +€25 | +94.3% |
| Recurring financial charges | 65 | €26 | €51 | +€25 | +94.3% |
| Profit (loss) for the period before taxes | 9903 | €3,208 | €6,561 | +€3,353 | +104.5% |
| Income taxes | 67/77 | - | €1,347 | +€1,347 | |
| Profit (loss) for the period | 9904 | €3,208 | €5,214 | +€2,006 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,208 | €5,214 | +€2,006 | +62.5% |
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 30 September 2026 via checked.be.