EloLys: 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.
EloLys
Largest movements
- Cash +€46,449
up €46,449 (+83.7%), from €55,493 to €101,942
mainly Net result for the year (+€60,367) and Depreciation (+€12,572)
- Tangible fixed assets -€5,939
down €5,939 (-11.9%), from €49,843 to €43,904
of which Furniture and vehicles: -€11,844
- Reserves +€60,367
up €60,367 (+90.3%), from €66,830 to €127,197
- Debts after one year -€10,852
down €10,852 (-29.6%), from €36,660 to €25,808
- Tax, wage and social debts -€7,205
down €7,205 (-58.6%), from €12,285 to €5,080
of which Taxes: -€7,205
- Other debts -€2,925
down €2,925 (-28.1%), from €10,394 to €7,469
- Trade debts +€1,896
up €1,896 (+722.6%), from €262 to €2,159
- Gross operating margin -€5,174
down €5,174 (-5.0%), from €102,645 to €97,471
- Depreciation +€3,501
up €3,501 (+38.6%), from €9,071 to €12,572
- Taxes -€2,289
down €2,289 (-9.1%), from €25,205 to €22,916
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 | €138,104 | €179,754 | +€41,649 | +30.2% |
| Fixed assets | 21/28 | €49,843 | €43,904 | -€5,939 | -11.9% |
| Tangible fixed assets | 22/27 | €49,843 | €43,904 | -€5,939 | -11.9% |
| Plant, machinery and equipment | 23 | €1,982 | €7,887 | +€5,905 | +297.9% |
| Furniture and vehicles | 24 | €47,861 | €36,017 | -€11,844 | -24.7% |
| Current assets | 29/58 | €88,262 | €135,850 | +€47,588 | +53.9% |
| Amounts receivable within one year | 40/41 | €32,000 | €33,084 | +€1,084 | +3.4% |
| Trade receivables | 40 | €32,000 | €32,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,084 | +€1,084 | |
| Cash at bank and in hand | 54/58 | €55,493 | €101,942 | +€46,449 | +83.7% |
| Deferred charges and accrued income | 490/1 | €769 | €825 | +€56 | +7.3% |
| Total equity and liabilities | 10/49 | €138,104 | €179,754 | +€41,649 | +30.2% |
| Equity | 10/15 | €67,830 | €128,197 | +€60,367 | +89.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,830 | €127,197 | +€60,367 | +90.3% |
| Distributable reserves | 133 | €66,830 | €127,197 | +€60,367 | +90.3% |
| Amounts payable | 17/49 | €70,274 | €51,557 | -€18,717 | -26.6% |
| Amounts payable after more than one year | 17 | €36,660 | €25,808 | -€10,852 | -29.6% |
| Financial debts | 170/4 | €36,660 | €25,808 | -€10,852 | -29.6% |
| Amounts payable within one year | 42/48 | €33,431 | €25,560 | -€7,871 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €10,489 | €10,852 | +€363 | +3.5% |
| Trade debts | 44 | €262 | €2,159 | +€1,896 | +722.6% |
| Suppliers | 440/4 | €262 | €2,159 | +€1,896 | +722.6% |
| Taxes, remuneration and social security | 45 | €12,285 | €5,080 | -€7,205 | -58.6% |
| Taxes | 450/3 | €9,305 | €2,100 | -€7,205 | -77.4% |
| Remuneration and social security | 454/9 | €2,980 | €2,980 | = | 0.0% |
| Other amounts payable | 47/48 | €10,394 | €7,469 | -€2,925 | -28.1% |
| Accrued charges and deferred income | 492/3 | €183 | €189 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,071 | €12,572 | +€3,501 | +38.6% |
| Gross operating margin | 9900 | €102,645 | €97,471 | -€5,174 | -5.0% |
| Operating profit (loss) | 9901 | €93,575 | €84,899 | -€8,676 | -9.3% |
| Financial charges | 65/66B | €1,539 | €1,616 | +€76 | +5.0% |
| Recurring financial charges | 65 | €1,539 | €1,616 | +€76 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €92,035 | €83,283 | -€8,752 | -9.5% |
| Income taxes | 67/77 | €25,205 | €22,916 | -€2,289 | -9.1% |
| Profit (loss) for the period | 9904 | €66,830 | €60,367 | -€6,464 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,830 | €60,367 | -€6,464 | -9.7% |
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 30 September 2026 via checked.be.