ELIJON: 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.
ELIJON
Largest movements
- Stocks and contracts +€304,963
up €304,963 (+286.8%), from €106,344 to €411,307
- Cash -€24,810
down €24,810 (-91.1%), from €27,234 to €2,424
mainly Stocks and contracts (-€304,963) and Tax, wage and social debts (-€6,139)
- Debts after one year +€281,437
new in 2025: €281,437
- Accrued charges and deferred income +€7,201
up €7,201 (+110.8%), from €6,500 to €13,701
- Tax, wage and social debts -€6,139
down €6,139 (-35.0%), from €17,560 to €11,421
- Gross operating margin -€45,145
down €45,145 (-94.6%), from €47,720 to €2,575
- Taxes -€11,304
down €11,304 (-100.0%), from €11,305 to €1
- Financial charges -€8,179
down €8,179 (-66.2%), from €12,357 to €4,177
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 | €133,777 | €413,731 | +€279,954 | +209.3% |
| Current assets | 29/58 | €133,777 | €413,731 | +€279,954 | +209.3% |
| Stocks and contracts in progress | 3 | €106,344 | €411,307 | +€304,963 | +286.8% |
| Stocks | 30/36 | €106,344 | €411,307 | +€304,963 | +286.8% |
| Amounts receivable within one year | 40/41 | €199 | - | -€199 | |
| Other amounts receivable | 41 | €199 | - | -€199 | |
| Cash at bank and in hand | 54/58 | €27,234 | €2,424 | -€24,810 | -91.1% |
| Total equity and liabilities | 10/49 | €133,777 | €413,731 | +€279,954 | +209.3% |
| Equity | 10/15 | €108,802 | €106,804 | -€1,999 | -1.8% |
| Contributions | 10/11 | €15,849 | €15,849 | = | 0.0% |
| Reserves | 13 | €92,953 | €92,953 | = | 0.0% |
| Distributable reserves | 133 | €92,953 | €92,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,999 | -€1,999 | |
| Amounts payable | 17/49 | €24,975 | €306,927 | +€281,952 | +1128.9% |
| Amounts payable after more than one year | 17 | - | €281,437 | +€281,437 | |
| Financial debts | 170/4 | - | €281,437 | +€281,437 | |
| Amounts payable within one year | 42/48 | €18,475 | €11,789 | -€6,686 | -36.2% |
| Trade debts | 44 | €915 | €368 | -€547 | -59.8% |
| Suppliers | 440/4 | €915 | €368 | -€547 | -59.8% |
| Taxes, remuneration and social security | 45 | €17,560 | €11,421 | -€6,139 | -35.0% |
| Taxes | 450/3 | €17,560 | €11,421 | -€6,139 | -35.0% |
| Accrued charges and deferred income | 492/3 | €6,500 | €13,701 | +€7,201 | +110.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €47,720 | €2,575 | -€45,145 | -94.6% |
| Operating profit (loss) | 9901 | €47,333 | €2,175 | -€45,158 | -95.4% |
| Financial income | 75/76B | €38 | €5 | -€33 | -87.2% |
| Recurring financial income | 75 | €38 | €5 | -€33 | -87.2% |
| Financial charges | 65/66B | €12,357 | €4,177 | -€8,179 | -66.2% |
| Recurring financial charges | 65 | €12,357 | €4,177 | -€8,179 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €35,014 | -€1,997 | -€37,012 | |
| Income taxes | 67/77 | €11,305 | €1 | -€11,304 | -100.0% |
| Profit (loss) for the period | 9904 | €23,709 | -€1,999 | -€25,708 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,709 | -€1,999 | -€25,708 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.