ELOYANS: 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.
ELOYANS
Largest movements
- Cash -€1,441
down €1,441 (-70.5%), from €2,045 to €604
mainly Net result for the year (-€2,435)
- Receivables within one year -€289
down €289 (-71.2%), from €405 to €117
- Profit (loss) carried forward -€2,435
down €2,435 (-10.3%), from -€23,706 to -€26,140
- Trade debts +€605
up €605 (+130.1%), from €465 to €1,070
- Other debts +€100
up €100 (+0.6%), from €15,691 to €15,791
- Gross operating margin +€10,227
up €10,227 (+81.9%), from -€12,490 to -€2,263
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €2,450 | €720 | -€1,730 | -70.6% |
| Current assets | 29/58 | €2,450 | €720 | -€1,730 | -70.6% |
| Amounts receivable within one year | 40/41 | €405 | €117 | -€289 | -71.2% |
| Other amounts receivable | 41 | €405 | €117 | -€289 | -71.2% |
| Cash at bank and in hand | 54/58 | €2,045 | €604 | -€1,441 | -70.5% |
| Total equity and liabilities | 10/49 | €2,450 | €720 | -€1,730 | -70.6% |
| Equity | 10/15 | -€13,706 | -€16,140 | -€2,435 | -17.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,706 | -€26,140 | -€2,435 | -10.3% |
| Amounts payable | 17/49 | €16,156 | €16,861 | +€705 | +4.4% |
| Amounts payable within one year | 42/48 | €16,156 | €16,861 | +€705 | +4.4% |
| Trade debts | 44 | €465 | €1,070 | +€605 | +130.1% |
| Suppliers | 440/4 | €465 | €1,070 | +€605 | +130.1% |
| Other amounts payable | 47/48 | €15,691 | €15,791 | +€100 | +0.6% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€12,490 | -€2,263 | +€10,227 | +81.9% |
| Operating profit (loss) | 9901 | -€12,877 | -€2,263 | +€10,614 | +82.4% |
| Financial charges | 65/66B | €77 | €172 | +€95 | +123.6% |
| Recurring financial charges | 65 | €77 | €172 | +€95 | +123.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,954 | -€2,435 | +€10,519 | +81.2% |
| Profit (loss) for the period | 9904 | -€12,954 | -€2,435 | +€10,519 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,954 | -€2,435 | +€10,519 | +81.2% |
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 3 October 2026 via checked.be.