ELEY: what changed
Two financial 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.
ELEY
Largest movements
- Cash +€15,261
up €15,261 (+54.8%), from €27,863 to €43,124
mainly Net result for the year (+€8,324) and Other debts (+€4,953)
- Tangible fixed assets -€4,374
down €4,374 (-32.9%), from €13,305 to €8,932
of which Furniture and vehicles: -€3,624
- Receivables within one year -€1,716
down €1,716 (-84.9%), from €2,020 to €304
of which Trade receivables: -€1,281
- Deferred charges and accrued income +€1,314
up €1,314, from €0 to €1,314
- Stocks and contracts +€1,064
up €1,064 (+13.5%), from €7,872 to €8,936
- Reserves +€8,324
up €8,324 (+97.1%), from €8,571 to €16,895
- Other debts +€4,953
up €4,953 (+34.1%), from €14,530 to €19,483
- Current portion of long-term debt -€2,246
down €2,246 (-89.6%), from €2,507 to €261
- Tax, wage and social debts +€1,046
up €1,046 (+18.7%), from €5,590 to €6,636
- Depreciation -€4,145
down €4,145 (-48.7%), from €8,519 to €4,374
- Gross operating margin -€1,482
down €1,482 (-6.9%), from €21,579 to €20,097
- Financial charges +€652
up €652 (+65.6%), from €994 to €1,646
- Taxes +€260
up €260 (+5.7%), from €4,565 to €4,825
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.
Derived cash bridge
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 | €52,785 | €64,334 | +€11,549 | +21.9% |
| Fixed assets | 21/28 | €15,030 | €10,657 | -€4,374 | -29.1% |
| Tangible fixed assets | 22/27 | €13,305 | €8,932 | -€4,374 | -32.9% |
| Furniture and vehicles | 24 | €10,932 | €7,308 | -€3,624 | -33.2% |
| Other tangible fixed assets | 26 | €2,374 | €1,624 | -€750 | -31.6% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €37,755 | €53,678 | +€15,923 | +42.2% |
| Stocks and contracts in progress | 3 | €7,872 | €8,936 | +€1,064 | +13.5% |
| Stocks | 30/36 | €7,872 | €8,936 | +€1,064 | +13.5% |
| Amounts receivable within one year | 40/41 | €2,020 | €304 | -€1,716 | -84.9% |
| Trade receivables | 40 | €1,586 | €304 | -€1,281 | -80.8% |
| Other amounts receivable | 41 | €435 | €0 | -€435 | -100% |
| Cash at bank and in hand | 54/58 | €27,863 | €43,124 | +€15,261 | +54.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,314 | +€1,314 | |
| Total equity and liabilities | 10/49 | €52,785 | €64,334 | +€11,549 | +21.9% |
| Equity | 10/15 | €27,171 | €35,495 | +€8,324 | +30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,571 | €16,895 | +€8,324 | +97.1% |
| Distributable reserves | 133 | €8,571 | €16,895 | +€8,324 | +97.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €25,614 | €28,840 | +€3,226 | +12.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,614 | €28,840 | +€3,226 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €2,507 | €261 | -€2,246 | -89.6% |
| Trade debts | 44 | €2,987 | €2,460 | -€527 | -17.6% |
| Suppliers | 440/4 | €2,987 | €2,460 | -€527 | -17.6% |
| Taxes, remuneration and social security | 45 | €5,590 | €6,636 | +€1,046 | +18.7% |
| Taxes | 450/3 | €5,590 | €6,636 | +€1,046 | +18.7% |
| Other amounts payable | 47/48 | €14,530 | €19,483 | +€4,953 | +34.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,519 | €4,374 | -€4,145 | -48.7% |
| Other operating charges | 640/8 | €1,012 | €994 | -€18 | -1.8% |
| Gross operating margin | 9900 | €21,579 | €20,097 | -€1,482 | -6.9% |
| Operating profit (loss) | 9901 | €12,048 | €14,730 | +€2,681 | +22.3% |
| Financial income | 75/76B | €5 | €65 | +€60 | +1,247% |
| Recurring financial income | 75 | €5 | €65 | +€60 | +1,247% |
| Financial charges | 65/66B | €994 | €1,646 | +€652 | +65.6% |
| Recurring financial charges | 65 | €994 | €1,646 | +€652 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €11,059 | €13,149 | +€2,090 | +18.9% |
| Income taxes | 67/77 | €4,565 | €4,825 | +€260 | +5.7% |
| Profit (loss) for the period | 9904 | €6,494 | €8,324 | +€1,830 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,494 | €8,324 | +€1,830 | +28.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.