ELIYA: 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.
ELIYA
Largest movements
- Receivables within one year +€144,908
up €144,908 (+274.0%), from €52,879 to €197,787
of which Other amounts receivable: +€121,013
- Cash +€3,518
up €3,518 (+150.9%), from €2,331 to €5,850
mainly Trade debts (+€101,870) and Net result for the year (+€39,591)
- Tangible fixed assets +€2,746
new in 2025: €2,746
- Trade debts +€101,870
up €101,870 (+2624.1%), from €3,882 to €105,752
- Profit (loss) carried forward +€39,591
up €39,591 (+98.4%), from €40,224 to €79,815
- Tax, wage and social debts +€9,712
up €9,712 (+88.3%), from €11,004 to €20,716
- Turnover -€100,714
no longer reported in 2025 (was €100,714)
- Purchases and services -€35,965
no longer reported in 2025 (was €35,965)
- Gross operating margin +€23,938
up €23,938 (+37.0%), from €64,750 to €88,687
- Staff costs +€15,861
up €15,861 (+95.0%), from €16,688 to €32,549
- Taxes +€7,701
up €7,701 (+91.7%), from €8,398 to €16,099
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 | €55,210 | €206,383 | +€151,173 | +273.8% |
| Fixed assets | 21/28 | - | €2,746 | +€2,746 | |
| Tangible fixed assets | 22/27 | - | €2,746 | +€2,746 | |
| Furniture and vehicles | 24 | - | €2,746 | +€2,746 | |
| Current assets | 29/58 | €55,210 | €203,637 | +€148,427 | +268.8% |
| Amounts receivable within one year | 40/41 | €52,879 | €197,787 | +€144,908 | +274.0% |
| Trade receivables | 40 | €33,407 | €57,302 | +€23,895 | +71.5% |
| Other amounts receivable | 41 | €19,471 | €140,485 | +€121,013 | +621.5% |
| Cash at bank and in hand | 54/58 | €2,331 | €5,850 | +€3,518 | +150.9% |
| Total equity and liabilities | 10/49 | €55,210 | €206,383 | +€151,173 | +273.8% |
| Equity | 10/15 | €40,324 | €79,915 | +€39,591 | +98.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,224 | €79,815 | +€39,591 | +98.4% |
| Amounts payable | 17/49 | €14,886 | €126,468 | +€111,582 | +749.6% |
| Amounts payable within one year | 42/48 | €14,886 | €126,468 | +€111,582 | +749.6% |
| Trade debts | 44 | €3,882 | €105,752 | +€101,870 | +2624.1% |
| Suppliers | 440/4 | €3,882 | €105,752 | +€101,870 | +2624.1% |
| Taxes, remuneration and social security | 45 | €11,004 | €20,716 | +€9,712 | +88.3% |
| Taxes | 450/3 | €11,004 | €20,716 | +€9,712 | +88.3% |
| Turnover | 70 | €100,714 | - | -€100,714 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,965 | - | -€35,965 | |
| Remuneration, social security and pensions | 62 | €16,688 | €32,549 | +€15,861 | +95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4 | +€4 | |
| Other operating charges | 640/8 | €1,411 | €4,683 | +€3,272 | +231.8% |
| Gross operating margin | 9900 | €64,750 | €88,687 | +€23,938 | +37.0% |
| Operating profit (loss) | 9901 | €46,650 | €51,451 | +€4,801 | +10.3% |
| Financial income | 75/76B | - | €4,287 | +€4,287 | |
| Recurring financial income | 75 | - | €4,287 | +€4,287 | |
| Financial charges | 65/66B | €52 | €48 | -€4 | -7.7% |
| Recurring financial charges | 65 | €52 | €48 | -€4 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €46,598 | €55,691 | +€9,092 | +19.5% |
| Income taxes | 67/77 | €8,398 | €16,099 | +€7,701 | +91.7% |
| Profit (loss) for the period | 9904 | €38,200 | €39,591 | +€1,391 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,200 | €39,591 | +€1,391 | +3.6% |
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 11 October 2026 via checked.be.