ELOYA: 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.
ELOYA
Largest movements
- Current investments -€921,275
down €921,275 (-41.5%), from €2.2m to €1.3m
- Cash +€95,308
up €95,308 (+26.9%), from €354,268 to €449,576
mainly Current investments (+€921,275) and Accrued charges and deferred income (+€415,582)
- Deferred charges and accrued income +€95,085
up €95,085 (+69.7%), from €136,514 to €231,599
- Profit (loss) carried forward -€1.3m
down €1.3m (-59.2%), from €2.2m to €879,282
- Accrued charges and deferred income +€415,582
up €415,582 (+179.9%), from €231,012 to €646,594
- Debts within one year +€127,341
up €127,341 (+67.8%), from €187,808 to €315,149
of which Trade debts: +€124,472
- Gross operating margin -€586,261
down €586,261, from €279,024 to -€307,237
- Financial income +€59,293
up €59,293 (+98.5%), from €60,204 to €119,497
- Staff costs +€20,069
up €20,069 (+2.9%), from €694,421 to €714,490
- Financial charges -€17,063
down €17,063 (-35.7%), from €47,737 to €30,674
- Other operating charges +€14,926
up €14,926 (+22.8%), from €65,552 to €80,479
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,234,265 | €2,486,067 | -€748,198 | -23.1% |
| Fixed assets | 21/28 | €304,754 | €275,183 | -€29,571 | -9.7% |
| Tangible fixed assets | 22/27 | €272,954 | €243,383 | -€29,571 | -10.8% |
| Plant, machinery and equipment | 23 | €19,039 | €25,423 | +€6,384 | +33.5% |
| Furniture and vehicles | 24 | €45,598 | €57,619 | +€12,020 | +26.4% |
| Other tangible fixed assets | 26 | €208,316 | €160,341 | -€47,975 | -23.0% |
| Financial fixed assets | 28 | €31,800 | €31,800 | = | 0.0% |
| Current assets | 29/58 | €2,929,511 | €2,210,884 | -€718,627 | -24.5% |
| Amounts receivable within one year | 40/41 | €217,583 | €229,838 | +€12,255 | +5.6% |
| Trade receivables | 40 | €123,550 | €147,263 | +€23,713 | +19.2% |
| Other amounts receivable | 41 | €94,033 | €82,575 | -€11,458 | -12.2% |
| Current investments | 50/53 | €2,221,146 | €1,299,871 | -€921,275 | -41.5% |
| Cash at bank and in hand | 54/58 | €354,268 | €449,576 | +€95,308 | +26.9% |
| Deferred charges and accrued income | 490/1 | €136,514 | €231,599 | +€95,085 | +69.7% |
| Total equity and liabilities | 10/49 | €3,234,265 | €2,486,067 | -€748,198 | -23.1% |
| Equity | 10/15 | €2,616,610 | €1,343,614 | -€1.3m | -48.7% |
| Reserves | 13 | €462,440 | €464,333 | +€1,893 | +0.4% |
| Profit (loss) carried forward | 14 | €2,154,170 | €879,282 | -€1.3m | -59.2% |
| Amounts payable | 17/49 | €617,655 | €1,142,453 | +€524,798 | +85.0% |
| Amounts payable after more than one year | 17 | €198,835 | €180,710 | -€18,125 | -9.1% |
| Financial debts | 170/4 | €198,835 | €180,710 | -€18,125 | -9.1% |
| Amounts payable within one year | 42/48 | €187,808 | €315,149 | +€127,341 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €17,483 | €18,125 | +€642 | +3.7% |
| Financial debts | 43 | - | €782 | +€782 | |
| Credit institutions | 430/8 | - | €782 | +€782 | |
| Trade debts | 44 | €63,074 | €187,546 | +€124,472 | +197.3% |
| Suppliers | 440/4 | €63,074 | €187,546 | +€124,472 | +197.3% |
| Taxes, remuneration and social security | 45 | €106,639 | €107,437 | +€798 | +0.7% |
| Taxes | 450/3 | €9,980 | €16,447 | +€6,467 | +64.8% |
| Remuneration and social security | 454/9 | €96,659 | €90,990 | -€5,669 | -5.9% |
| Accrued charges and deferred income | 492/3 | €231,012 | €646,594 | +€415,582 | +179.9% |
| Non-recurring operating income | 76A | €8,562 | €1,068 | -€7,494 | -87.5% |
| Remuneration, social security and pensions | 62 | €694,421 | €714,490 | +€20,069 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,216 | €76,531 | +€8,315 | +12.2% |
| Other operating charges | 640/8 | €65,552 | €80,479 | +€14,926 | +22.8% |
| Non-recurring operating charges | 66A | €330 | €183,060 | +€182,730 | +55372.8% |
| Gross operating margin | 9900 | €279,024 | -€307,237 | -€586,261 | |
| Operating profit (loss) | 9901 | -€549,495 | -€1,361,796 | -€812,301 | -147.8% |
| Financial income | 75/76B | €60,204 | €119,497 | +€59,293 | +98.5% |
| Recurring financial income | 75 | €60,204 | €119,497 | +€59,293 | +98.5% |
| Financial charges | 65/66B | €47,737 | €30,674 | -€17,063 | -35.7% |
| Recurring financial charges | 65 | €47,737 | €30,674 | -€17,063 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€537,028 | -€1,272,973 | -€735,945 | -137.0% |
| Income taxes | 67/77 | - | €23 | +€23 | |
| Profit (loss) for the period | 9904 | -€537,028 | -€1,272,996 | -€735,968 | -137.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€537,028 | -€1,272,996 | -€735,968 | -137.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.