ELY-BASY: what changed
ELY-BASY
Largest movements
- Intangible fixed assets -€18,000
down €18,000 (-23.5%), from €76,500 to €58,500
- Cash +€8,254
up €8,254 (+22.9%), from €36,113 to €44,366
mainly Depreciation (+€19,040) and Net result for the year (+€17,518)
- Tangible fixed assets +€4,042
up €4,042 (+102%), from €3,973 to €8,015
of which Other tangible fixed assets: +€4,910
- Debts after one year -€24,176
down €24,176 (-52.1%), from €46,362 to €22,185
- Profit (loss) carried forward +€17,518
up €17,518 (+315%), from €5,556 to €23,075
- Other debts -€4,948
down €4,948 (-17.8%), from €27,726 to €22,778
- Tax, wage and social debts +€4,100
new in 2025: €4,100
- Current portion of long-term debt +€1,381
up €1,381 (+6.4%), from €21,689 to €23,070
- Gross operating margin +€14,364
up €14,364 (+43.4%), from €33,134 to €47,498
- Taxes +€5,084
up €5,084 (+140%), from €3,642 to €8,727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,184 | €113,881 | -€6,302 | -5.2% |
| Fixed assets | 21/28 | €83,473 | €69,515 | -€13,958 | -16.7% |
| Intangible fixed assets | 21 | €76,500 | €58,500 | -€18,000 | -23.5% |
| Tangible fixed assets | 22/27 | €3,973 | €8,015 | +€4,042 | +102% |
| Furniture and vehicles | 24 | €3,297 | €2,429 | -€869 | -26.3% |
| Other tangible fixed assets | 26 | €676 | €5,586 | +€4,910 | +727% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €36,710 | €44,366 | +€7,656 | +20.9% |
| Cash at bank and in hand | 54/58 | €36,113 | €44,366 | +€8,254 | +22.9% |
| Deferred charges and accrued income | 490/1 | €598 | - | -€598 | |
| Total equity and liabilities | 10/49 | €120,184 | €113,881 | -€6,302 | -5.2% |
| Equity | 10/15 | €24,156 | €41,675 | +€17,518 | +72.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,556 | €23,075 | +€17,518 | +315% |
| Amounts payable | 17/49 | €96,027 | €72,207 | -€23,820 | -24.8% |
| Amounts payable after more than one year | 17 | €46,362 | €22,185 | -€24,176 | -52.1% |
| Financial debts | 170/4 | €46,362 | €22,185 | -€24,176 | -52.1% |
| Amounts payable within one year | 42/48 | €49,666 | €50,022 | +€356 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €21,689 | €23,070 | +€1,381 | +6.4% |
| Trade debts | 44 | €251 | €74 | -€177 | -70.6% |
| Suppliers | 440/4 | €251 | €74 | -€177 | -70.6% |
| Taxes, remuneration and social security | 45 | - | €4,100 | +€4,100 | |
| Taxes | 450/3 | - | €4,100 | +€4,100 | |
| Other amounts payable | 47/48 | €27,726 | €22,778 | -€4,948 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,703 | €19,040 | +€337 | +1.8% |
| Other operating charges | 640/8 | €724 | €751 | +€26 | +3.6% |
| Gross operating margin | 9900 | €33,134 | €47,498 | +€14,364 | +43.4% |
| Operating profit (loss) | 9901 | €13,707 | €27,707 | +€14,001 | +102% |
| Financial charges | 65/66B | €1,668 | €1,463 | -€205 | -12.3% |
| Recurring financial charges | 65 | €1,668 | €1,463 | -€205 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €12,039 | €26,245 | +€14,206 | +118% |
| Income taxes | 67/77 | €3,642 | €8,727 | +€5,084 | +140% |
| Profit (loss) for the period | 9904 | €8,396 | €17,518 | +€9,122 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €8,396 | €17,518 | +€9,122 | +109% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.