ELEYSUL: 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.
ELEYSUL
Largest movements
- Intangible fixed assets -€6,750
down €6,750 (-20.7%), from €32,625 to €25,875
- Current assets +€1,360
up €1,360 (+8.1%), from €16,746 to €18,106
of which Cash: +€999
- Equity -€9,218
down €9,218 (-9.0%), from -€102,186 to -€111,404
of which Profit (loss) carried forward: -€9,218
- Debts +€4,507
up €4,507 (+2.9%), from €158,056 to €162,562
- Gross operating margin +€35,968
up €35,968 (+98.2%), from -€36,612 to -€644
- Financial charges +€423
new in 2021: €423
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,870 | €51,158 | -€4,711 | -8.4% |
| Fixed assets | 21/28 | €39,124 | €33,052 | -€6,071 | -15.5% |
| Intangible fixed assets | 21 | €32,625 | €25,875 | -€6,750 | -20.7% |
| Tangible fixed assets | 22/27 | €2,299 | €2,477 | +€179 | +7.8% |
| Plant, machinery and equipment | 23 | - | €878 | +€878 | |
| Furniture and vehicles | 24 | - | €1,599 | +€1,599 | |
| Financial fixed assets | 28 | €4,200 | €4,700 | +€500 | +11.9% |
| Current assets | 29/58 | €16,746 | €18,106 | +€1,360 | +8.1% |
| Stocks and contracts in progress | 3 | €15,608 | €15,608 | = | 0.0% |
| Stocks | 30/36 | - | €15,608 | +€15,608 | |
| Amounts receivable within one year | 40/41 | €982 | €1,423 | +€441 | +44.9% |
| Other amounts receivable | 41 | - | €1,423 | +€1,423 | |
| Cash at bank and in hand | 54/58 | €77 | €1,075 | +€999 | +1304.3% |
| Total equity and liabilities | 10/49 | €55,870 | €51,158 | -€4,711 | -8.4% |
| Equity | 10/15 | -€102,186 | -€111,404 | -€9,218 | -9.0% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€120,786 | -€130,004 | -€9,218 | -7.6% |
| Amounts payable | 17/49 | €158,056 | €162,562 | +€4,507 | +2.9% |
| Amounts payable within one year | 42/48 | €157,151 | €162,562 | +€5,411 | +3.4% |
| Trade debts | 44 | €20,334 | €905 | -€19,429 | -95.6% |
| Suppliers | 440/4 | - | €905 | +€905 | |
| Other amounts payable | 47/48 | - | €161,657 | +€161,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,125 | €8,103 | -€22 | -0.3% |
| Other operating charges | 640/8 | - | €322 | +€322 | |
| Gross operating margin | 9900 | -€36,612 | -€644 | +€35,968 | +98.2% |
| Operating profit (loss) | 9901 | -€47,919 | -€9,068 | +€38,851 | +81.1% |
| Financial income | 75/76B | - | €273 | +€273 | |
| Recurring financial income | 75 | €0 | €273 | +€273 | +2734400.0% |
| Non-recurring financial income | 76B | - | €273 | +€273 | |
| Financial charges | 65/66B | - | €423 | +€423 | |
| Recurring financial charges | 65 | €3,735 | €423 | -€3,312 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | -€51,654 | -€9,218 | +€42,436 | +82.2% |
| Income taxes | 67/77 | €146 | - | -€146 | |
| Profit (loss) for the period | 9904 | -€51,799 | -€9,218 | +€42,581 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,799 | -€9,218 | +€42,581 | +82.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.