ELOY CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€44,754
up €44,754 (+83.5%), from €53,567 to €98,321
of which Other amounts receivable: +€50,898
- Cash +€19,386
up €19,386 (+84.4%), from €22,960 to €42,346
mainly Net result for the year (+€41,333) and Trade debts (+€17,900)
- Current investments -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tangible fixed assets +€13,199
up €13,199 (+361%), from €3,661 to €16,860
of which Land and buildings: +€15,557
- Reserves +€41,333
up €41,333 (+2,222%), from €1,860 to €43,193
of which Distributable reserves: +€43,193
- Trade debts +€17,900
up €17,900 (+841%), from €2,129 to €20,029
- Tax, wage and social debts +€4,120
up €4,120 (+89.7%), from €4,594 to €8,714
- Turnover +€18,338
up €18,338 (+10.2%), from €179,672 to €198,010
- Taxes +€14,368
up €14,368 (+669%), from €2,147 to €16,515
- Gross operating margin +€10,800
up €10,800 (+16.6%), from €65,071 to €75,871
- Financial income -€6,152
down €6,152 (-54.0%), from €11,385 to €5,233
of which Non-recurring financial income: -€8,000
- Depreciation -€4,307
down €4,307 (-47.4%), from €9,095 to €4,788
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 | €97,656 | €160,003 | +€62,347 | +63.8% |
| Fixed assets | 21/28 | €3,661 | €16,860 | +€13,199 | +361% |
| Tangible fixed assets | 22/27 | €3,661 | €16,860 | +€13,199 | +361% |
| Land and buildings | 22 | €347 | €15,904 | +€15,557 | +4,483% |
| Plant, machinery and equipment | 23 | €2,736 | €956 | -€1,780 | -65.1% |
| Furniture and vehicles | 24 | €578 | €0 | -€578 | -100% |
| Current assets | 29/58 | €93,995 | €143,143 | +€49,148 | +52.3% |
| Stocks and contracts in progress | 3 | €1,824 | €1,833 | +€9 | +0.5% |
| Stocks | 30/36 | €1,824 | €1,833 | +€9 | +0.5% |
| Amounts receivable within one year | 40/41 | €53,567 | €98,321 | +€44,754 | +83.5% |
| Trade receivables | 40 | €6,144 | €0 | -€6,144 | -100% |
| Other amounts receivable | 41 | €47,423 | €98,321 | +€50,898 | +107% |
| Current investments | 50/53 | €15,000 | €0 | -€15,000 | -100% |
| Cash at bank and in hand | 54/58 | €22,960 | €42,346 | +€19,386 | +84.4% |
| Deferred charges and accrued income | 490/1 | €644 | €643 | -€1 | -0.2% |
| Total equity and liabilities | 10/49 | €97,656 | €160,003 | +€62,347 | +63.8% |
| Equity | 10/15 | €89,927 | €131,260 | +€41,333 | +46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €43,193 | +€41,333 | +2,222% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €43,193 | +€43,193 | |
| Profit (loss) carried forward | 14 | €69,467 | €69,467 | = | 0.0% |
| Amounts payable | 17/49 | €7,729 | €28,743 | +€21,014 | +272% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €7,729 | €28,743 | +€21,014 | +272% |
| Financial debts | 43 | €1,006 | €0 | -€1,006 | -100% |
| Credit institutions | 430/8 | €1,006 | €0 | -€1,006 | -100% |
| Trade debts | 44 | €2,129 | €20,029 | +€17,900 | +841% |
| Suppliers | 440/4 | €2,129 | €20,029 | +€17,900 | +841% |
| Taxes, remuneration and social security | 45 | €4,594 | €8,714 | +€4,120 | +89.7% |
| Taxes | 450/3 | €4,594 | €8,714 | +€4,120 | +89.7% |
| Turnover | 70 | €179,672 | €198,010 | +€18,338 | +10.2% |
| Non-recurring operating income | 76A | €12,521 | €6,014 | -€6,507 | -52.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €127,122 | €128,153 | +€1,031 | +0.8% |
| Remuneration, social security and pensions | 62 | €16,768 | €17,193 | +€425 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,095 | €4,788 | -€4,307 | -47.4% |
| Other operating charges | 640/8 | €1,358 | €1,183 | -€175 | -12.9% |
| Gross operating margin | 9900 | €65,071 | €75,871 | +€10,800 | +16.6% |
| Operating profit (loss) | 9901 | €37,850 | €52,707 | +€14,857 | +39.3% |
| Financial income | 75/76B | €11,385 | €5,233 | -€6,152 | -54.0% |
| Recurring financial income | 75 | €3,385 | €5,233 | +€1,848 | +54.6% |
| Non-recurring financial income | 76B | €8,000 | €0 | -€8,000 | -100% |
| Financial charges | 65/66B | €72 | €92 | +€20 | +27.8% |
| Recurring financial charges | 65 | €72 | €92 | +€20 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €49,163 | €57,848 | +€8,685 | +17.7% |
| Income taxes | 67/77 | €2,147 | €16,515 | +€14,368 | +669% |
| Profit (loss) for the period | 9904 | €47,016 | €41,333 | -€5,683 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,016 | €41,333 | -€5,683 | -12.1% |
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 30 October 2026 via checked.be.