ELAYNA: 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.
ELAYNA
Largest movements
- Receivables within one year +€51,077
up €51,077 (+488.8%), from €10,449 to €61,527
of which Trade receivables: +€45,633
- Tangible fixed assets -€1,409
down €1,409 (-24.7%), from €5,710 to €4,301
of which Furniture and vehicles: -€1,022
- Trade debts +€21,014
up €21,014 (+321.4%), from €6,539 to €27,552
- Profit (loss) carried forward +€15,624
up €15,624 (+444.6%), from €3,514 to €19,138
- Tax, wage and social debts +€12,719
up €12,719 (+1099.4%), from €1,157 to €13,876
of which Remuneration and social security: +€7,756
- Gross operating margin +€14,796
up €14,796 (+187.5%), from €7,892 to €22,688
- Taxes +€3,063
up €3,063 (+352.0%), from €870 to €3,934
- Financial charges -€488
down €488 (-76.2%), from €641 to €153
- Financial income -€276
down €276 (-100.0%), from €276 to €0
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.
Cash bridge derived
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 | €29,709 | €79,065 | +€49,357 | +166.1% |
| Fixed assets | 21/28 | €7,036 | €5,230 | -€1,806 | -25.7% |
| Intangible fixed assets | 21 | €1,326 | €929 | -€397 | -30.0% |
| Tangible fixed assets | 22/27 | €5,710 | €4,301 | -€1,409 | -24.7% |
| Plant, machinery and equipment | 23 | €1,326 | €939 | -€387 | -29.2% |
| Furniture and vehicles | 24 | €4,384 | €3,362 | -€1,022 | -23.3% |
| Current assets | 29/58 | €22,673 | €73,835 | +€51,163 | +225.7% |
| Stocks and contracts in progress | 3 | €8,435 | €8,435 | = | 0.0% |
| Stocks | 30/36 | €8,435 | €8,435 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,449 | €61,527 | +€51,077 | +488.8% |
| Trade receivables | 40 | €611 | €46,244 | +€45,633 | +7464.0% |
| Other amounts receivable | 41 | €9,838 | €15,283 | +€5,445 | +55.3% |
| Cash at bank and in hand | 54/58 | €3,531 | €3,616 | +€85 | +2.4% |
| Deferred charges and accrued income | 490/1 | €258 | €258 | = | 0.0% |
| Total equity and liabilities | 10/49 | €29,709 | €79,065 | +€49,357 | +166.1% |
| Equity | 10/15 | €9,514 | €25,138 | +€15,624 | +164.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,514 | €19,138 | +€15,624 | +444.6% |
| Amounts payable | 17/49 | €20,195 | €53,928 | +€33,733 | +167.0% |
| Amounts payable within one year | 42/48 | €17,695 | €51,428 | +€33,733 | +190.6% |
| Financial debts | 43 | €9,999 | €9,999 | = | 0.0% |
| Other loans | 439 | €9,999 | €9,999 | = | 0.0% |
| Trade debts | 44 | €6,539 | €27,552 | +€21,014 | +321.4% |
| Suppliers | 440/4 | €6,539 | €27,552 | +€21,014 | +321.4% |
| Taxes, remuneration and social security | 45 | €1,157 | €13,876 | +€12,719 | +1099.4% |
| Taxes | 450/3 | €1,157 | €6,120 | +€4,963 | +429.0% |
| Remuneration and social security | 454/9 | - | €7,756 | +€7,756 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,988 | €1,806 | -€182 | -9.2% |
| Other operating charges | 640/8 | €1,154 | €1,089 | -€65 | -5.6% |
| Gross operating margin | 9900 | €7,892 | €22,688 | +€14,796 | +187.5% |
| Operating profit (loss) | 9901 | €4,749 | €19,710 | +€14,961 | +315.0% |
| Financial income | 75/76B | €276 | €0 | -€276 | -100.0% |
| Recurring financial income | 75 | €276 | €0 | -€276 | -100.0% |
| Financial charges | 65/66B | €641 | €153 | -€488 | -76.2% |
| Recurring financial charges | 65 | €641 | €153 | -€488 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €4,385 | €19,557 | +€15,173 | +346.0% |
| Income taxes | 67/77 | €870 | €3,934 | +€3,063 | +352.0% |
| Profit (loss) for the period | 9904 | €3,514 | €15,624 | +€12,109 | +344.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,514 | €15,624 | +€12,109 | +344.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.