ELTYS: 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.
ELTYS
Largest movements
- Deferred charges and accrued income +€63,430
new in 2024: €63,430
- Financial fixed assets -€5,000
no longer reported in 2024 (was €5,000)
- Cash -€3,420
down €3,420 (-10.6%), from €32,223 to €28,803
mainly Deferred charges and accrued income (-€63,430)
- Trade debts +€45,136
up €45,136 (+772.6%), from €5,842 to €50,978
- Profit (loss) carried forward +€9,874
up €9,874 (+9.7%), from -€101,283 to -€91,409
- Purchases and services +€43,930
up €43,930 (+516.4%), from €8,506 to €52,436
- Gross operating margin +€19,500
up €19,500, from -€8,506 to €10,994
- Financial charges +€1,031
up €1,031 (+1165.9%), from €88 to €1,120
of which Non-recurring financial charges: +€1,052
- Other operating charges -€625
no longer reported in 2024 (was €625)
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 | €47,223 | €102,233 | +€55,010 | +116.5% |
| Fixed assets | 21/28 | €5,000 | - | -€5,000 | |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €42,223 | €102,233 | +€60,010 | +142.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,223 | €28,803 | -€3,420 | -10.6% |
| Deferred charges and accrued income | 490/1 | - | €63,430 | +€63,430 | |
| Total equity and liabilities | 10/49 | €47,223 | €102,233 | +€55,010 | +116.5% |
| Equity | 10/15 | €34,489 | €44,363 | +€9,874 | +28.6% |
| Contributions | 10/11 | €135,772 | €135,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,283 | -€91,409 | +€9,874 | +9.7% |
| Provisions and deferred taxes | 16 | €6,875 | €6,875 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,875 | €6,875 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,875 | €6,875 | = | 0.0% |
| Amounts payable | 17/49 | €5,859 | €50,994 | +€45,136 | +770.4% |
| Amounts payable within one year | 42/48 | €5,842 | €50,978 | +€45,136 | +772.6% |
| Trade debts | 44 | €5,842 | €50,978 | +€45,136 | +772.6% |
| Suppliers | 440/4 | €5,842 | €50,978 | +€45,136 | +772.6% |
| Accrued charges and deferred income | 492/3 | €17 | €17 | = | 0.0% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,506 | €52,436 | +€43,930 | +516.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €625 | - | -€625 | |
| Gross operating margin | 9900 | -€8,506 | €10,994 | +€19,500 | |
| Operating profit (loss) | 9901 | -€9,131 | €10,994 | +€20,125 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €88 | €1,120 | +€1,031 | +1165.9% |
| Recurring financial charges | 65 | €88 | €68 | -€21 | -23.7% |
| Non-recurring financial charges | 66B | - | €1,052 | +€1,052 | |
| Profit (loss) for the period before taxes | 9903 | -€9,220 | €9,874 | +€19,094 | |
| Profit (loss) for the period | 9904 | -€9,220 | €9,874 | +€19,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,220 | €9,874 | +€19,094 |
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.