ELLYA: 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.
ELLYA
Largest movements
- Tangible fixed assets -€24,946
down €24,946 (-10.8%), from €231,671 to €206,726
of which Land and buildings: -€19,336
- Receivables within one year -€7,697
down €7,697 (-88.0%), from €8,746 to €1,049
of which Trade receivables: -€8,135
- Cash +€3,044
up €3,044 (+33.5%), from €9,096 to €12,140
mainly Depreciation (+€26,061) and Short-term financial debts (+€16,469)
- Debts after one year -€26,057
down €26,057 (-10.2%), from €256,227 to €230,170
- Profit (loss) carried forward -€16,878
down €16,878 (-19.0%), from -€88,803 to -€105,682
- Short-term financial debts +€16,469
up €16,469 (+49.1%), from €33,528 to €49,997
of which Credit institutions: +€20,588
- Trade debts -€9,148
down €9,148 (-76.4%), from €11,966 to €2,818
- Other debts +€4,350
up €4,350 (+120.8%), from €3,600 to €7,950
- Gross operating margin -€24,966
down €24,966 (-53.4%), from €46,788 to €21,822
- Financial charges +€707
up €707 (+9.3%), from €7,612 to €8,319
- Other operating charges -€505
down €505 (-10.4%), from €4,871 to €4,366
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 | €250,580 | €220,064 | -€30,515 | -12.2% |
| Fixed assets | 21/28 | €231,821 | €206,876 | -€24,946 | -10.8% |
| Tangible fixed assets | 22/27 | €231,671 | €206,726 | -€24,946 | -10.8% |
| Land and buildings | 22 | €212,690 | €193,355 | -€19,336 | -9.1% |
| Plant, machinery and equipment | 23 | €17,943 | €13,134 | -€4,809 | -26.8% |
| Furniture and vehicles | 24 | €1,038 | €237 | -€801 | -77.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €18,758 | €13,189 | -€5,570 | -29.7% |
| Amounts receivable within one year | 40/41 | €8,746 | €1,049 | -€7,697 | -88.0% |
| Trade receivables | 40 | €8,396 | €262 | -€8,135 | -96.9% |
| Other amounts receivable | 41 | €349 | €788 | +€438 | +125.5% |
| Cash at bank and in hand | 54/58 | €9,096 | €12,140 | +€3,044 | +33.5% |
| Deferred charges and accrued income | 490/1 | €917 | €0 | -€917 | -100.0% |
| Total equity and liabilities | 10/49 | €250,580 | €220,064 | -€30,515 | -12.2% |
| Equity | 10/15 | -€81,730 | -€98,609 | -€16,878 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €873 | €873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €873 | €873 | = | 0.0% |
| Reserves not available under the articles | 1311 | €873 | €873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,803 | -€105,682 | -€16,878 | -19.0% |
| Amounts payable | 17/49 | €332,310 | €318,673 | -€13,637 | -4.1% |
| Amounts payable after more than one year | 17 | €256,227 | €230,170 | -€26,057 | -10.2% |
| Financial debts | 170/4 | €256,227 | €230,170 | -€26,057 | -10.2% |
| Amounts payable within one year | 42/48 | €75,383 | €88,503 | +€13,120 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €25,467 | €26,057 | +€590 | +2.3% |
| Financial debts | 43 | €33,528 | €49,997 | +€16,469 | +49.1% |
| Credit institutions | 430/8 | €29,409 | €49,997 | +€20,588 | +70.0% |
| Other loans | 439 | €4,119 | €0 | -€4,119 | -100.0% |
| Trade debts | 44 | €11,966 | €2,818 | -€9,148 | -76.4% |
| Suppliers | 440/4 | €11,966 | €2,818 | -€9,148 | -76.4% |
| Taxes, remuneration and social security | 45 | €823 | €1,681 | +€858 | +104.4% |
| Taxes | 450/3 | €823 | €1,681 | +€858 | +104.4% |
| Other amounts payable | 47/48 | €3,600 | €7,950 | +€4,350 | +120.8% |
| Accrued charges and deferred income | 492/3 | €700 | €0 | -€700 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,052 | €26,061 | +€9 | 0.0% |
| Other operating charges | 640/8 | €4,871 | €4,366 | -€505 | -10.4% |
| Gross operating margin | 9900 | €46,788 | €21,822 | -€24,966 | -53.4% |
| Operating profit (loss) | 9901 | €15,865 | -€8,605 | -€24,470 | |
| Financial income | 75/76B | €33 | €46 | +€14 | +41.5% |
| Recurring financial income | 75 | €33 | €46 | +€14 | +41.5% |
| Financial charges | 65/66B | €7,612 | €8,319 | +€707 | +9.3% |
| Recurring financial charges | 65 | €7,612 | €8,319 | +€707 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €8,286 | -€16,878 | -€25,164 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €8,286 | -€16,878 | -€25,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,286 | -€16,878 | -€25,164 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.