ELIXA: 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.
ELIXA
Largest movements
- Receivables after one year +€62,778
up €62,778 (+14.0%), from €450,000 to €512,778
- Receivables within one year -€35,467
down €35,467 (-84.4%), from €42,041 to €6,574
- Cash +€34,610
up €34,610 (+1608.1%), from €2,152 to €36,762
mainly Net result for the year (+€108,893) and Receivables within one year (+€35,467)
- Tangible fixed assets -€29,274
down €29,274 (-7.6%), from €386,755 to €357,481
of which Land and buildings: -€15,106
- Deferred charges and accrued income +€13,742
up €13,742 (+454.3%), from €3,025 to €16,767
- Reserves +€108,893
up €108,893 (+13.8%), from €787,341 to €896,234
- Debts after one year -€68,197
down €68,197 (-18.2%), from €375,727 to €307,530
- Short-term financial debts +€16,534
up €16,534 (+195.3%), from €8,466 to €25,000
of which Credit institutions: +€25,000
- Gross operating margin -€38,566
down €38,566 (-14.0%), from €275,276 to €236,711
- Taxes +€29,945
up €29,945 (+51.2%), from €58,510 to €88,455
- Other operating charges +€13,204
up €13,204 (+302.1%), from €4,371 to €17,575
- Financial income +€11,829
up €11,829 (+132.1%), from €8,952 to €20,781
- Write-downs +€4,430
new in 2025: €4,430
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 | €1,318,890 | €1,365,280 | +€46,390 | +3.5% |
| Fixed assets | 21/28 | €821,671 | €792,397 | -€29,274 | -3.6% |
| Tangible fixed assets | 22/27 | €386,755 | €357,481 | -€29,274 | -7.6% |
| Land and buildings | 22 | €297,667 | €282,561 | -€15,106 | -5.1% |
| Plant, machinery and equipment | 23 | €478 | €238 | -€240 | -50.2% |
| Furniture and vehicles | 24 | €47,263 | €46,413 | -€851 | -1.8% |
| Leasing and similar rights | 25 | €41,346 | €28,269 | -€13,077 | -31.6% |
| Financial fixed assets | 28 | €434,917 | €434,917 | = | 0.0% |
| Current assets | 29/58 | €497,218 | €572,882 | +€75,664 | +15.2% |
| Amounts receivable after more than one year | 29 | €450,000 | €512,778 | +€62,778 | +14.0% |
| Other amounts receivable | 291 | €450,000 | €512,778 | +€62,778 | +14.0% |
| Amounts receivable within one year | 40/41 | €42,041 | €6,574 | -€35,467 | -84.4% |
| Trade receivables | 40 | €42,041 | €6,574 | -€35,467 | -84.4% |
| Cash at bank and in hand | 54/58 | €2,152 | €36,762 | +€34,610 | +1608.1% |
| Deferred charges and accrued income | 490/1 | €3,025 | €16,767 | +€13,742 | +454.3% |
| Total equity and liabilities | 10/49 | €1,318,890 | €1,365,280 | +€46,390 | +3.5% |
| Equity | 10/15 | €807,341 | €916,234 | +€108,893 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €787,341 | €896,234 | +€108,893 | +13.8% |
| Distributable reserves | 133 | €787,341 | €896,234 | +€108,893 | +13.8% |
| Amounts payable | 17/49 | €511,548 | €449,045 | -€62,503 | -12.2% |
| Amounts payable after more than one year | 17 | €375,727 | €307,530 | -€68,197 | -18.2% |
| Financial debts | 170/4 | €375,727 | €307,530 | -€68,197 | -18.2% |
| Amounts payable within one year | 42/48 | €135,821 | €141,515 | +€5,694 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €67,364 | €69,819 | +€2,456 | +3.6% |
| Financial debts | 43 | €8,466 | €25,000 | +€16,534 | +195.3% |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Other loans | 439 | €8,466 | - | -€8,466 | |
| Trade debts | 44 | €5,156 | €5,527 | +€371 | +7.2% |
| Suppliers | 440/4 | €5,156 | €5,527 | +€371 | +7.2% |
| Taxes, remuneration and social security | 45 | €53,162 | €41,169 | -€11,993 | -22.6% |
| Taxes | 450/3 | €53,162 | €41,169 | -€11,993 | -22.6% |
| Other amounts payable | 47/48 | €1,673 | - | -€1,673 | |
| Non-recurring operating income | 76A | €94,574 | - | -€94,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,372 | €29,274 | -€2,098 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,430 | +€4,430 | |
| Other operating charges | 640/8 | €4,371 | €17,575 | +€13,204 | +302.1% |
| Gross operating margin | 9900 | €275,276 | €236,711 | -€38,566 | -14.0% |
| Operating profit (loss) | 9901 | €239,533 | €185,432 | -€54,102 | -22.6% |
| Financial income | 75/76B | €8,952 | €20,781 | +€11,829 | +132.1% |
| Recurring financial income | 75 | €8,952 | €20,781 | +€11,829 | +132.1% |
| Financial charges | 65/66B | €6,284 | €8,865 | +€2,581 | +41.1% |
| Recurring financial charges | 65 | €6,284 | €8,865 | +€2,581 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €242,201 | €197,348 | -€44,853 | -18.5% |
| Income taxes | 67/77 | €58,510 | €88,455 | +€29,945 | +51.2% |
| Profit (loss) for the period | 9904 | €183,692 | €108,893 | -€74,799 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €183,692 | €108,893 | -€74,799 | -40.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.