ELEYAS: 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.
ELEYAS
Largest movements
- Cash +€22,732
up €22,732 (+9.1%), from €250,687 to €273,419
mainly Net result for the year (+€233,268) and Other debts (+€20,818)
- Other debts +€20,818
up €20,818 (+9.8%), from €212,450 to €233,268
- Gross operating margin +€28,650
up €28,650 (+10.2%), from €279,979 to €308,629
- Taxes +€7,868
up €7,868 (+12.3%), from €64,062 to €71,929
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 | €279,621 | €305,288 | +€25,666 | +9.2% |
| Fixed assets | 21/28 | €5,553 | €6,649 | +€1,097 | +19.8% |
| Tangible fixed assets | 22/27 | €5,553 | €6,649 | +€1,097 | +19.8% |
| Furniture and vehicles | 24 | €2,053 | €3,149 | +€1,097 | +53.4% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €274,069 | €298,638 | +€24,570 | +9.0% |
| Amounts receivable within one year | 40/41 | €20,003 | €21,847 | +€1,844 | +9.2% |
| Trade receivables | 40 | €3,051 | €16,512 | +€13,461 | +441.2% |
| Other amounts receivable | 41 | €16,952 | €5,335 | -€11,617 | -68.5% |
| Cash at bank and in hand | 54/58 | €250,687 | €273,419 | +€22,732 | +9.1% |
| Deferred charges and accrued income | 490/1 | €3,379 | €3,373 | -€6 | -0.2% |
| Total equity and liabilities | 10/49 | €279,621 | €305,288 | +€25,666 | +9.2% |
| Equity | 10/15 | €31,269 | €31,269 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,269 | €30,269 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €30,269 | €30,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €248,352 | €274,019 | +€25,666 | +10.3% |
| Amounts payable within one year | 42/48 | €248,352 | €274,019 | +€25,666 | +10.3% |
| Trade debts | 44 | €9,018 | €10,918 | +€1,900 | +21.1% |
| Suppliers | 440/4 | €9,018 | €10,918 | +€1,900 | +21.1% |
| Taxes, remuneration and social security | 45 | €26,884 | €29,833 | +€2,949 | +11.0% |
| Taxes | 450/3 | €26,884 | €29,833 | +€2,949 | +11.0% |
| Other amounts payable | 47/48 | €212,450 | €233,268 | +€20,818 | +9.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,757 | €1,284 | -€2,473 | -65.8% |
| Other operating charges | 640/8 | €848 | €979 | +€131 | +15.4% |
| Gross operating margin | 9900 | €279,979 | €308,629 | +€28,650 | +10.2% |
| Operating profit (loss) | 9901 | €275,374 | €306,366 | +€30,992 | +11.3% |
| Financial income | 75/76B | €292 | €0 | -€292 | -100.0% |
| Recurring financial income | 75 | €292 | €0 | -€292 | -100.0% |
| Financial charges | 65/66B | €631 | €1,169 | +€538 | +85.2% |
| Recurring financial charges | 65 | €631 | €1,169 | +€538 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €275,035 | €305,197 | +€30,163 | +11.0% |
| Income taxes | 67/77 | €64,062 | €71,929 | +€7,868 | +12.3% |
| Profit (loss) for the period | 9904 | €210,973 | €233,268 | +€22,295 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,973 | €233,268 | +€22,295 | +10.6% |
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 2 October 2026 via checked.be.