ELy: 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.
ELy
Largest movements
- Receivables within one year +€34,868
up €34,868 (+668.0%), from €5,220 to €40,087
of which Trade receivables: +€40,087
- Intangible fixed assets +€19,652
new in 2025: €19,652
- Cash +€6,699
up €6,699 (+3237.5%), from €207 to €6,906
mainly Other debts (+€30,498) and Trade debts (+€28,554)
- Tangible fixed assets +€1,510
new in 2025: €1,510
- Other debts +€30,498
up €30,498 (+603.2%), from €5,056 to €35,554
- Trade debts +€28,554
new in 2025: €28,554
- Tax, wage and social debts +€2,408
new in 2025: €2,408
- Profit (loss) carried forward +€1,267
up €1,267 (+48.2%), from -€2,630 to -€1,363
- Gross operating margin +€5,978
up €5,978, from -€2,629 to €3,350
- Financial charges +€1,274
up €1,274 (+123672.8%), from €1 to €1,275
- Depreciation +€408
new in 2025: €408
- Taxes +€400
new in 2025: €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 | €5,427 | €68,154 | +€62,728 | +1155.9% |
| Fixed assets | 21/28 | - | €21,161 | +€21,161 | |
| Intangible fixed assets | 21 | - | €19,652 | +€19,652 | |
| Tangible fixed assets | 22/27 | - | €1,510 | +€1,510 | |
| Furniture and vehicles | 24 | - | €1,510 | +€1,510 | |
| Current assets | 29/58 | €5,427 | €46,993 | +€41,566 | +766.0% |
| Amounts receivable within one year | 40/41 | €5,220 | €40,087 | +€34,868 | +668.0% |
| Trade receivables | 40 | - | €40,087 | +€40,087 | |
| Other amounts receivable | 41 | €5,220 | - | -€5,220 | |
| Cash at bank and in hand | 54/58 | €207 | €6,906 | +€6,699 | +3237.5% |
| Total equity and liabilities | 10/49 | €5,427 | €68,154 | +€62,728 | +1155.9% |
| Equity | 10/15 | €370 | €1,637 | +€1,267 | +342.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,630 | -€1,363 | +€1,267 | +48.2% |
| Amounts payable | 17/49 | €5,056 | €66,517 | +€61,461 | +1215.5% |
| Amounts payable within one year | 42/48 | €5,056 | €66,517 | +€61,461 | +1215.5% |
| Trade debts | 44 | - | €28,554 | +€28,554 | |
| Suppliers | 440/4 | - | €28,554 | +€28,554 | |
| Taxes, remuneration and social security | 45 | - | €2,408 | +€2,408 | |
| Taxes | 450/3 | - | €2,408 | +€2,408 | |
| Other amounts payable | 47/48 | €5,056 | €35,554 | +€30,498 | +603.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €408 | +€408 | |
| Gross operating margin | 9900 | -€2,629 | €3,350 | +€5,978 | |
| Operating profit (loss) | 9901 | -€2,629 | €2,942 | +€5,570 | |
| Financial charges | 65/66B | €1 | €1,275 | +€1,274 | +123672.8% |
| Recurring financial charges | 65 | €1 | €1,275 | +€1,274 | +123672.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,630 | €1,667 | +€4,297 | |
| Income taxes | 67/77 | - | €400 | +€400 | |
| Profit (loss) for the period | 9904 | -€2,630 | €1,267 | +€3,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,630 | €1,267 | +€3,897 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.