ELEUSIS: 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.
ELEUSIS
Largest movements
- Tangible fixed assets +€13,846
up €13,846 (+6.1%), from €228,032 to €241,878
of which Other tangible fixed assets: +€16,706
- Cash -€12,234
down €12,234 (-59.7%), from €20,485 to €8,251
mainly Investment in fixed assets (net) (-€28,984) and Debts after one year (-€19,560)
- Receivables within one year +€7,838
new in 2025: €7,838
- Other debts +€47,763
up €47,763 (+32.9%), from €144,959 to €192,722
- Debts after one year -€19,560
down €19,560 (-16.2%), from €120,750 to €101,190
- Profit (loss) carried forward -€16,398
down €16,398 (-10.3%), from -€159,393 to -€175,791
- Tax, wage and social debts -€4,322
down €4,322 (-56.7%), from €7,622 to €3,300
- Trade debts +€3,699
up €3,699 (+180.6%), from €2,048 to €5,748
- Other operating charges -€22,855
down €22,855 (-77.4%), from €29,526 to €6,670
- Financial charges -€5,714
down €5,714 (-38.3%), from €14,910 to €9,195
- Depreciation +€2,493
up €2,493 (+19.7%), from €12,645 to €15,138
- Gross operating margin -€1,733
down €1,733 (-10.8%), from €15,998 to €14,266
- Financial income +€395
new in 2025: €395
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 | €248,758 | €258,208 | +€9,450 | +3.8% |
| Fixed assets | 21/28 | €228,032 | €241,878 | +€13,846 | +6.1% |
| Tangible fixed assets | 22/27 | €228,032 | €241,878 | +€13,846 | +6.1% |
| Land and buildings | 22 | €224,933 | €213,353 | -€11,580 | -5.1% |
| Plant, machinery and equipment | 23 | €988 | €395 | -€593 | -60.0% |
| Furniture and vehicles | 24 | €2,111 | €11,424 | +€9,312 | +441.1% |
| Other tangible fixed assets | 26 | - | €16,706 | +€16,706 | |
| Current assets | 29/58 | €20,726 | €16,330 | -€4,395 | -21.2% |
| Amounts receivable within one year | 40/41 | - | €7,838 | +€7,838 | |
| Trade receivables | 40 | - | €7,838 | +€7,838 | |
| Current investments | 50/53 | €20 | €20 | -€0 | -0.7% |
| Cash at bank and in hand | 54/58 | €20,485 | €8,251 | -€12,234 | -59.7% |
| Deferred charges and accrued income | 490/1 | €220 | €221 | +€1 | +0.6% |
| Total equity and liabilities | 10/49 | €248,758 | €258,208 | +€9,450 | +3.8% |
| Equity | 10/15 | -€52,393 | -€68,791 | -€16,398 | -31.3% |
| Contributions | 10/11 | €107,000 | €107,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,393 | -€175,791 | -€16,398 | -10.3% |
| Amounts payable | 17/49 | €301,151 | €326,999 | +€25,848 | +8.6% |
| Amounts payable after more than one year | 17 | €120,750 | €101,190 | -€19,560 | -16.2% |
| Financial debts | 170/4 | €120,750 | €101,190 | -€19,560 | -16.2% |
| Amounts payable within one year | 42/48 | €180,401 | €225,809 | +€45,408 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €24,016 | €24,039 | +€23 | +0.1% |
| Financial debts | 43 | €1,755 | - | -€1,755 | |
| Credit institutions | 430/8 | €1,755 | - | -€1,755 | |
| Trade debts | 44 | €2,048 | €5,748 | +€3,699 | +180.6% |
| Suppliers | 440/4 | €2,048 | €5,748 | +€3,699 | +180.6% |
| Taxes, remuneration and social security | 45 | €7,622 | €3,300 | -€4,322 | -56.7% |
| Taxes | 450/3 | €7,622 | €3,300 | -€4,322 | -56.7% |
| Other amounts payable | 47/48 | €144,959 | €192,722 | +€47,763 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,645 | €15,138 | +€2,493 | +19.7% |
| Other operating charges | 640/8 | €29,526 | €6,670 | -€22,855 | -77.4% |
| Gross operating margin | 9900 | €15,998 | €14,266 | -€1,733 | -10.8% |
| Operating profit (loss) | 9901 | -€26,173 | -€7,543 | +€18,630 | +71.2% |
| Financial income | 75/76B | - | €395 | +€395 | |
| Recurring financial income | 75 | - | €395 | +€395 | |
| Financial charges | 65/66B | €14,910 | €9,195 | -€5,714 | -38.3% |
| Recurring financial charges | 65 | €14,910 | €9,195 | -€5,714 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,082 | -€16,343 | +€24,739 | +60.2% |
| Income taxes | 67/77 | -€283 | €55 | +€338 | |
| Profit (loss) for the period | 9904 | -€40,799 | -€16,398 | +€24,401 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,799 | -€16,398 | +€24,401 | +59.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.