ELIOTIA: 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.
ELIOTIA
Largest movements
- Current investments -€70,809
down €70,809 (-18.9%), from €374,455 to €303,645
- Tangible fixed assets -€11,232
down €11,232 (-24.1%), from €46,656 to €35,424
- Cash -€8,787
down €8,787 (-34.3%), from €25,643 to €16,856
mainly Other debts (-€215,000) and Contributions, distributions and other (-€35,000)
- Other debts -€215,000
down €215,000 (-86.0%), from €250,000 to €35,000
- Profit (loss) carried forward +€119,378
up €119,378 (+273.8%), from €43,596 to €162,974
- Gross operating margin +€51,014
up €51,014 (+35.1%), from €145,519 to €196,533
- Taxes +€5,857
up €5,857 (+20.8%), from €28,166 to €34,023
- Depreciation +€2,618
up €2,618 (+30.4%), from €8,614 to €11,232
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 | €463,897 | €370,146 | -€93,751 | -20.2% |
| Fixed assets | 21/28 | €49,756 | €37,690 | -€12,066 | -24.2% |
| Tangible fixed assets | 22/27 | €46,656 | €35,424 | -€11,232 | -24.1% |
| Furniture and vehicles | 24 | €46,656 | €35,424 | -€11,232 | -24.1% |
| Financial fixed assets | 28 | €3,100 | €2,267 | -€833 | -26.9% |
| Current assets | 29/58 | €414,141 | €332,455 | -€81,685 | -19.7% |
| Amounts receivable within one year | 40/41 | €13,217 | €10,500 | -€2,717 | -20.6% |
| Trade receivables | 40 | €10,500 | €10,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,717 | - | -€2,717 | |
| Current investments | 50/53 | €374,455 | €303,645 | -€70,809 | -18.9% |
| Cash at bank and in hand | 54/58 | €25,643 | €16,856 | -€8,787 | -34.3% |
| Deferred charges and accrued income | 490/1 | €827 | €1,454 | +€627 | +75.9% |
| Total equity and liabilities | 10/49 | €463,897 | €370,146 | -€93,751 | -20.2% |
| Equity | 10/15 | €200,308 | €319,686 | +€119,378 | +59.6% |
| Contributions | 10/11 | €14,360 | €14,360 | = | 0.0% |
| Reserves | 13 | €142,351 | €142,351 | = | 0.0% |
| Distributable reserves | 133 | €142,351 | €142,351 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,596 | €162,974 | +€119,378 | +273.8% |
| Amounts payable | 17/49 | €263,589 | €50,460 | -€213,129 | -80.9% |
| Amounts payable within one year | 42/48 | €263,589 | €50,460 | -€213,129 | -80.9% |
| Trade debts | 44 | €13,589 | €12,647 | -€942 | -6.9% |
| Suppliers | 440/4 | €13,589 | €12,647 | -€942 | -6.9% |
| Taxes, remuneration and social security | 45 | - | €2,813 | +€2,813 | |
| Taxes | 450/3 | - | €2,813 | +€2,813 | |
| Other amounts payable | 47/48 | €250,000 | €35,000 | -€215,000 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,614 | €11,232 | +€2,618 | +30.4% |
| Other operating charges | 640/8 | €1,112 | €695 | -€417 | -37.5% |
| Gross operating margin | 9900 | €145,519 | €196,533 | +€51,014 | +35.1% |
| Operating profit (loss) | 9901 | €135,793 | €184,606 | +€48,813 | +35.9% |
| Financial income | 75/76B | €2,942 | €4,034 | +€1,092 | +37.1% |
| Recurring financial income | 75 | €2,942 | €4,034 | +€1,092 | +37.1% |
| Financial charges | 65/66B | €213 | €239 | +€26 | +12.0% |
| Recurring financial charges | 65 | €213 | €239 | +€26 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €138,522 | €188,401 | +€49,879 | +36.0% |
| Income taxes | 67/77 | €28,166 | €34,023 | +€5,857 | +20.8% |
| Profit (loss) for the period | 9904 | €110,356 | €154,378 | +€44,022 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,356 | €154,378 | +€44,022 | +39.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.