ELTYSA: 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.
ELTYSA
Largest movements
- Cash -€86
down €86 (-39.3%), from €220 to €133
mainly Net result for the year (-€574)
- Profit (loss) carried forward -€574
down €574 (-2.5%), from -€23,139 to -€23,713
- Other debts +€487
up €487 (+3.3%), from €14,781 to €15,268
- Gross operating margin +€191
up €191 (+68.6%), from -€279 to -€88
- Financial charges +€30
up €30 (+52.8%), from €57 to €86
- Other operating charges -€23
down €23 (-5.5%), from €423 to €400
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 | €1,641 | €1,555 | -€86 | -5.3% |
| Current assets | 29/58 | €1,641 | €1,555 | -€86 | -5.3% |
| Amounts receivable within one year | 40/41 | €1,422 | €1,422 | = | 0.0% |
| Other amounts receivable | 41 | €1,422 | €1,422 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €220 | €133 | -€86 | -39.3% |
| Total equity and liabilities | 10/49 | €1,641 | €1,555 | -€86 | -5.3% |
| Equity | 10/15 | -€13,139 | -€13,713 | -€574 | -4.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €22,300 | €22,300 | = | 0.0% |
| Uncalled capital | 101 | €12,300 | €12,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,139 | -€23,713 | -€574 | -2.5% |
| Amounts payable | 17/49 | €14,781 | €15,268 | +€487 | +3.3% |
| Amounts payable within one year | 42/48 | €14,781 | €15,268 | +€487 | +3.3% |
| Other amounts payable | 47/48 | €14,781 | €15,268 | +€487 | +3.3% |
| Other operating charges | 640/8 | €423 | €400 | -€23 | -5.5% |
| Gross operating margin | 9900 | -€279 | -€88 | +€191 | +68.6% |
| Operating profit (loss) | 9901 | -€702 | -€487 | +€214 | +30.6% |
| Financial charges | 65/66B | €57 | €86 | +€30 | +52.8% |
| Recurring financial charges | 65 | €57 | €86 | +€30 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | -€758 | -€574 | +€185 | +24.3% |
| Profit (loss) for the period | 9904 | -€758 | -€574 | +€185 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€758 | -€574 | +€185 | +24.3% |
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 6 October 2026 via checked.be.