ELION: 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.
ELION
Largest movements
- Receivables within one year +€258
up €258 (+5.8%), from €4,427 to €4,684
of which Other amounts receivable: +€137
- Profit (loss) carried forward -€1,933
down €1,933 (-57.1%), from -€3,386 to -€5,319
- Other debts +€1,441
up €1,441 (+37.8%), from €3,813 to €5,254
- Trade debts +€750
new in 2025: €750
- Gross operating margin -€1,659
down €1,659 (-604.5%), from -€274 to -€1,933
- Other operating charges -€387
no longer reported in 2025 (was €387)
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,427 | €4,684 | +€258 | +5.8% |
| Current assets | 29/58 | €4,427 | €4,684 | +€258 | +5.8% |
| Amounts receivable within one year | 40/41 | €4,427 | €4,684 | +€258 | +5.8% |
| Trade receivables | 40 | - | €121 | +€121 | |
| Other amounts receivable | 41 | €4,427 | €4,563 | +€137 | +3.1% |
| Total equity and liabilities | 10/49 | €4,427 | €4,684 | +€258 | +5.8% |
| Equity | 10/15 | €614 | -€1,319 | -€1,933 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,386 | -€5,319 | -€1,933 | -57.1% |
| Amounts payable | 17/49 | €3,813 | €6,004 | +€2,191 | +57.5% |
| Amounts payable within one year | 42/48 | €3,813 | €6,004 | +€2,191 | +57.5% |
| Trade debts | 44 | - | €750 | +€750 | |
| Suppliers | 440/4 | - | €750 | +€750 | |
| Other amounts payable | 47/48 | €3,813 | €5,254 | +€1,441 | +37.8% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€274 | -€1,933 | -€1,659 | -604.5% |
| Operating profit (loss) | 9901 | -€662 | -€1,933 | -€1,272 | -192.2% |
| Financial charges | 65/66B | €15 | - | -€15 | |
| Recurring financial charges | 65 | €15 | - | -€15 | |
| Profit (loss) for the period before taxes | 9903 | -€677 | -€1,933 | -€1,256 | -185.6% |
| Profit (loss) for the period | 9904 | -€677 | -€1,933 | -€1,256 | -185.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€677 | -€1,933 | -€1,256 | -185.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.