ELOY-ANDRE HOLDING: 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.
ELOY-ANDRE HOLDING
Largest movements
- Receivables within one year +€59,574
up €59,574 (+115%), from €51,923 to €111,497
of which Other amounts receivable: +€61,058
- Tangible fixed assets -€35,173
down €35,173 (-3.4%), from €1.0m to €988,064
- Cash +€16,869
up €16,869 (+534%), from €3,159 to €20,027
mainly Net result for the year (+€74,447) and Depreciation (+€41,308)
- Reserves +€74,250
up €74,250 (+24.5%), from €302,855 to €377,105
of which Distributable reserves: +€74,250
- Debts after one year -€43,839
down €43,839 (-4.4%), from €1.0m to €957,759
of which Financial debts: -€58,839
- Financial income +€42,286
up €42,286 (+2,414%), from €1,752 to €44,038
- Gross operating margin +€41,079
up €41,079 (+48.6%), from €84,462 to €125,542
- Taxes +€12,363
up €12,363 (+188%), from €6,583 to €18,946
- Depreciation +€10,934
up €10,934 (+36.0%), from €30,373 to €41,308
- Financial charges -€1,398
down €1,398 (-4.2%), from €33,277 to €31,880
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 | €1,418,031 | €1,459,960 | +€41,929 | +3.0% |
| Fixed assets | 21/28 | €1,359,951 | €1,324,940 | -€35,011 | -2.6% |
| Tangible fixed assets | 22/27 | €1,023,238 | €988,064 | -€35,173 | -3.4% |
| Land and buildings | 22 | €1,023,238 | €988,064 | -€35,173 | -3.4% |
| Financial fixed assets | 28 | €336,714 | €336,876 | +€162 | 0.0% |
| Current assets | 29/58 | €58,080 | €135,020 | +€76,940 | +132% |
| Amounts receivable within one year | 40/41 | €51,923 | €111,497 | +€59,574 | +115% |
| Trade receivables | 40 | €2,091 | €607 | -€1,484 | -71.0% |
| Other amounts receivable | 41 | €49,832 | €110,890 | +€61,058 | +123% |
| Cash at bank and in hand | 54/58 | €3,159 | €20,027 | +€16,869 | +534% |
| Deferred charges and accrued income | 490/1 | €2,998 | €3,495 | +€497 | +16.6% |
| Total equity and liabilities | 10/49 | €1,418,031 | €1,459,960 | +€41,929 | +3.0% |
| Equity | 10/15 | €326,291 | €400,738 | +€74,447 | +22.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €302,855 | €377,105 | +€74,250 | +24.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €301,000 | €375,250 | +€74,250 | +24.7% |
| Profit (loss) carried forward | 14 | €4,886 | €5,083 | +€197 | +4.0% |
| Amounts payable | 17/49 | €1,091,740 | €1,059,222 | -€32,518 | -3.0% |
| Amounts payable after more than one year | 17 | €1,001,597 | €957,759 | -€43,839 | -4.4% |
| Financial debts | 170/4 | €766,597 | €707,759 | -€58,839 | -7.7% |
| Other amounts payable | 178/9 | €235,000 | €250,000 | +€15,000 | +6.4% |
| Amounts payable within one year | 42/48 | €84,519 | €98,277 | +€13,758 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €57,120 | €58,839 | +€1,718 | +3.0% |
| Trade debts | 44 | €5,606 | €8,225 | +€2,619 | +46.7% |
| Suppliers | 440/4 | €5,606 | €8,225 | +€2,619 | +46.7% |
| Taxes, remuneration and social security | 45 | €3,060 | €11,183 | +€8,123 | +265% |
| Taxes | 450/3 | €3,060 | €11,183 | +€8,123 | +265% |
| Other amounts payable | 47/48 | €18,733 | €20,030 | +€1,297 | +6.9% |
| Accrued charges and deferred income | 492/3 | €5,624 | €3,187 | -€2,437 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,373 | €41,308 | +€10,934 | +36.0% |
| Other operating charges | 640/8 | €2,716 | €3,000 | +€284 | +10.4% |
| Gross operating margin | 9900 | €84,462 | €125,542 | +€41,079 | +48.6% |
| Operating profit (loss) | 9901 | €51,373 | €81,234 | +€29,861 | +58.1% |
| Financial income | 75/76B | €1,752 | €44,038 | +€42,286 | +2,414% |
| Recurring financial income | 75 | €1,752 | €44,038 | +€42,286 | +2,414% |
| Financial charges | 65/66B | €33,277 | €31,880 | -€1,398 | -4.2% |
| Recurring financial charges | 65 | €33,277 | €31,880 | -€1,398 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €19,848 | €93,393 | +€73,545 | +371% |
| Income taxes | 67/77 | €6,583 | €18,946 | +€12,363 | +188% |
| Profit (loss) for the period | 9904 | €13,265 | €74,447 | +€61,182 | +461% |
| Profit (loss) for the period to be appropriated | 9905 | €13,265 | €74,447 | +€61,182 | +461% |
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 28 October 2026 via checked.be.