ELIYA GEST: 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 GEST
Largest movements
- Receivables within one year +€19,623
up €19,623 (+21.2%), from €92,685 to €112,309
- Intangible fixed assets -€7,000
down €7,000 (-12.9%), from €54,222 to €47,222
- Cash +€4,904
up €4,904 (+850%), from €577 to €5,482
mainly Net result for the year (+€31,669) and Depreciation (+€7,000)
- Profit (loss) carried forward +€31,669
up €31,669 (+39.8%), from €79,645 to €111,314
- Debts after one year -€10,365
down €10,365 (-24.8%), from €41,803 to €31,438
- Tax, wage and social debts -€3,326
down €3,326 (-15.8%), from €21,016 to €17,690
- Turnover -€82,757
no longer reported in 2025 (was €82,757)
- Purchases and services -€36,479
no longer reported in 2025 (was €36,479)
- Gross operating margin -€1,510
down €1,510 (-3.0%), from €50,956 to €49,446
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.
Derived cash bridge
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 | €154,392 | €172,847 | +€18,455 | +12.0% |
| Fixed assets | 21/28 | €54,222 | €47,222 | -€7,000 | -12.9% |
| Intangible fixed assets | 21 | €54,222 | €47,222 | -€7,000 | -12.9% |
| Current assets | 29/58 | €100,170 | €125,624 | +€25,455 | +25.4% |
| Amounts receivable within one year | 40/41 | €92,685 | €112,309 | +€19,623 | +21.2% |
| Other amounts receivable | 41 | €92,685 | €112,309 | +€19,623 | +21.2% |
| Cash at bank and in hand | 54/58 | €577 | €5,482 | +€4,904 | +850% |
| Deferred charges and accrued income | 490/1 | €6,907 | €7,834 | +€927 | +13.4% |
| Total equity and liabilities | 10/49 | €154,392 | €172,847 | +€18,455 | +12.0% |
| Equity | 10/15 | €81,645 | €113,314 | +€31,669 | +38.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,645 | €111,314 | +€31,669 | +39.8% |
| Amounts payable | 17/49 | €72,747 | €59,532 | -€13,214 | -18.2% |
| Amounts payable after more than one year | 17 | €41,803 | €31,438 | -€10,365 | -24.8% |
| Financial debts | 170/4 | €41,803 | €31,438 | -€10,365 | -24.8% |
| Amounts payable within one year | 42/48 | €30,944 | €28,094 | -€2,850 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €9,273 | €10,005 | +€732 | +7.9% |
| Trade debts | 44 | €655 | €400 | -€255 | -39.0% |
| Suppliers | 440/4 | €655 | €400 | -€255 | -39.0% |
| Taxes, remuneration and social security | 45 | €21,016 | €17,690 | -€3,326 | -15.8% |
| Taxes | 450/3 | €21,016 | €17,690 | -€3,326 | -15.8% |
| Turnover | 70 | €82,757 | - | -€82,757 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,479 | - | -€36,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,000 | = | 0.0% |
| Gross operating margin | 9900 | €50,956 | €49,446 | -€1,510 | -3.0% |
| Operating profit (loss) | 9901 | €43,956 | €42,446 | -€1,510 | -3.4% |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €2,210 | €2,034 | -€177 | -8.0% |
| Recurring financial charges | 65 | €2,210 | €2,034 | -€177 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €41,746 | €40,550 | -€1,196 | -2.9% |
| Income taxes | 67/77 | €8,809 | €8,881 | +€72 | +0.8% |
| Profit (loss) for the period | 9904 | €32,937 | €31,669 | -€1,268 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,937 | €31,669 | -€1,268 | -3.8% |
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 17 October 2026 via checked.be.