ELAYON: 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.
ELAYON
Largest movements
- Cash -€3,886
down €3,886 (-40.0%), from €9,724 to €5,838
mainly Trade debts (-€4,470) and Net result for the year (-€2,554)
- Deferred charges and accrued income -€1,050
no longer reported in 2025 (was €1,050)
- Trade debts -€4,470
down €4,470 (-79.6%), from €5,615 to €1,145
- Profit (loss) carried forward -€2,554
down €2,554 (-106.7%), from -€2,393 to -€4,946
- Other debts +€2,184
up €2,184 (+57.2%), from €3,820 to €6,004
- Other operating charges +€147
up €147 (+28.1%), from €523 to €670
- Gross operating margin -€29
down €29 (-1.6%), from -€1,799 to -€1,828
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 | €10,842 | €6,002 | -€4,839 | -44.6% |
| Current assets | 29/58 | €10,842 | €6,002 | -€4,839 | -44.6% |
| Amounts receivable within one year | 40/41 | €67 | €165 | +€97 | +144.0% |
| Other amounts receivable | 41 | €67 | €165 | +€97 | +144.0% |
| Cash at bank and in hand | 54/58 | €9,724 | €5,838 | -€3,886 | -40.0% |
| Deferred charges and accrued income | 490/1 | €1,050 | - | -€1,050 | |
| Total equity and liabilities | 10/49 | €10,842 | €6,002 | -€4,839 | -44.6% |
| Equity | 10/15 | €1,407 | -€1,146 | -€2,554 | |
| Contributions | 10/11 | €3,800 | €3,800 | = | 0.0% |
| Outside capital | 11 | €3,800 | €3,800 | = | 0.0% |
| Other | 1109/19 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,393 | -€4,946 | -€2,554 | -106.7% |
| Amounts payable | 17/49 | €9,434 | €7,149 | -€2,285 | -24.2% |
| Amounts payable within one year | 42/48 | €9,434 | €7,149 | -€2,285 | -24.2% |
| Trade debts | 44 | €5,615 | €1,145 | -€4,470 | -79.6% |
| Suppliers | 440/4 | €5,615 | €1,145 | -€4,470 | -79.6% |
| Other amounts payable | 47/48 | €3,820 | €6,004 | +€2,184 | +57.2% |
| Other operating charges | 640/8 | €523 | €670 | +€147 | +28.1% |
| Gross operating margin | 9900 | -€1,799 | -€1,828 | -€29 | -1.6% |
| Operating profit (loss) | 9901 | -€2,322 | -€2,498 | -€176 | -7.6% |
| Financial charges | 65/66B | €70 | €55 | -€15 | -21.3% |
| Recurring financial charges | 65 | €70 | €55 | -€15 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,393 | -€2,554 | -€161 | -6.7% |
| Profit (loss) for the period | 9904 | -€2,393 | -€2,554 | -€161 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,393 | -€2,554 | -€161 | -6.7% |
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 3 October 2026 via checked.be.