ELIYOS: 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.
ELIYOS
Largest movements
- Cash +€76,122
up €76,122 (+59.0%), from €129,099 to €205,220
mainly Net result for the year (+€79,463) and Tax, wage and social debts (+€14,539)
- Current investments -€13,775
down €13,775 (-8.0%), from €171,276 to €157,501
- Tangible fixed assets -€9,270
down €9,270 (-35.1%), from €26,414 to €17,144
of which Furniture and vehicles: -€9,066
- Reserves +€79,463
up €79,463 (+43.0%), from €184,921 to €264,384
- Other debts -€37,756
down €37,756 (-77.3%), from €48,875 to €11,119
- Tax, wage and social debts +€14,539
up €14,539 (+181%), from €8,030 to €22,569
- Gross operating margin +€60,238
up €60,238 (+102%), from €58,780 to €119,018
- Taxes +€15,837
up €15,837 (+79.4%), from €19,956 to €35,793
- Financial income -€1,379
down €1,379 (-20.8%), from €6,625 to €5,246
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 | €344,556 | €401,090 | +€56,534 | +16.4% |
| Fixed assets | 21/28 | €27,935 | €18,665 | -€9,270 | -33.2% |
| Tangible fixed assets | 22/27 | €26,414 | €17,144 | -€9,270 | -35.1% |
| Furniture and vehicles | 24 | €24,796 | €15,731 | -€9,066 | -36.6% |
| Other tangible fixed assets | 26 | €1,618 | €1,414 | -€204 | -12.6% |
| Financial fixed assets | 28 | €1,521 | €1,521 | = | 0.0% |
| Current assets | 29/58 | €316,621 | €382,425 | +€65,804 | +20.8% |
| Amounts receivable within one year | 40/41 | €14,628 | €17,999 | +€3,371 | +23.0% |
| Trade receivables | 40 | €10,914 | €17,999 | +€7,085 | +64.9% |
| Other amounts receivable | 41 | €3,713 | €0 | -€3,713 | -100% |
| Current investments | 50/53 | €171,276 | €157,501 | -€13,775 | -8.0% |
| Cash at bank and in hand | 54/58 | €129,099 | €205,220 | +€76,122 | +59.0% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,705 | +€86 | +5.3% |
| Total equity and liabilities | 10/49 | €344,556 | €401,090 | +€56,534 | +16.4% |
| Equity | 10/15 | €286,933 | €366,396 | +€79,463 | +27.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €184,921 | €264,384 | +€79,463 | +43.0% |
| Distributable reserves | 133 | €184,921 | €264,384 | +€79,463 | +43.0% |
| Profit (loss) carried forward | 14 | €89,612 | €89,612 | = | 0.0% |
| Amounts payable | 17/49 | €57,623 | €34,694 | -€22,929 | -39.8% |
| Amounts payable within one year | 42/48 | €57,623 | €34,245 | -€23,378 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €718 | €557 | -€161 | -22.4% |
| Suppliers | 440/4 | €718 | €557 | -€161 | -22.4% |
| Taxes, remuneration and social security | 45 | €8,030 | €22,569 | +€14,539 | +181% |
| Taxes | 450/3 | €8,030 | €22,569 | +€14,539 | +181% |
| Other amounts payable | 47/48 | €48,875 | €11,119 | -€37,756 | -77.3% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,005 | €9,270 | +€264 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €949 | €849 | -€100 | -10.5% |
| Non-recurring operating charges | 66A | €421 | €0 | -€421 | -100% |
| Gross operating margin | 9900 | €58,780 | €119,018 | +€60,238 | +102% |
| Operating profit (loss) | 9901 | €48,404 | €108,899 | +€60,495 | +125% |
| Financial income | 75/76B | €6,625 | €5,246 | -€1,379 | -20.8% |
| Recurring financial income | 75 | €6,625 | €5,246 | -€1,379 | -20.8% |
| Financial charges | 65/66B | -€1,627 | -€1,111 | +€516 | +31.7% |
| Recurring financial charges | 65 | -€1,627 | -€1,111 | +€516 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €56,656 | €115,256 | +€58,600 | +103% |
| Income taxes | 67/77 | €19,956 | €35,793 | +€15,837 | +79.4% |
| Profit (loss) for the period | 9904 | €36,700 | €79,463 | +€42,763 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €36,700 | €79,463 | +€42,763 | +117% |
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 13 October 2026 via checked.be.