ELY CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€12,774
down €12,774 (-26.8%), from €47,608 to €34,834
of which Trade receivables: -€12,073
- Tangible fixed assets -€11,584
down €11,584 (-20.8%), from €55,654 to €44,070
of which Furniture and vehicles: -€11,025
- Profit (loss) carried forward -€81,378
down €81,378 (-96.6%), from €84,283 to €2,905
- Other debts +€58,129
new in 2026: €58,129
- Trade debts -€1,106
down €1,106 (-97.3%), from €1,137 to €31
- Turnover -€197,467
no longer reported in 2026 (was €197,467)
- Purchases and services -€76,216
no longer reported in 2026 (was €76,216)
- Gross operating margin -€10,785
down €10,785 (-8.6%), from €125,032 to €114,247
- Depreciation +€3,107
up €3,107 (+21.1%), from €14,720 to €17,827
- Taxes +€2,582
up €2,582 (+10.6%), from €24,318 to €26,900
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,077 | €81,225 | -€23,852 | -22.7% |
| Fixed assets | 21/28 | €55,654 | €44,070 | -€11,584 | -20.8% |
| Tangible fixed assets | 22/27 | €55,654 | €44,070 | -€11,584 | -20.8% |
| Furniture and vehicles | 24 | €51,739 | €40,714 | -€11,025 | -21.3% |
| Other tangible fixed assets | 26 | €3,915 | €3,355 | -€559 | -14.3% |
| Current assets | 29/58 | €49,423 | €37,155 | -€12,268 | -24.8% |
| Amounts receivable within one year | 40/41 | €47,608 | €34,834 | -€12,774 | -26.8% |
| Trade receivables | 40 | €46,906 | €34,834 | -€12,073 | -25.7% |
| Other amounts receivable | 41 | €702 | - | -€702 | |
| Cash at bank and in hand | 54/58 | €1,815 | €2,321 | +€507 | +27.9% |
| Total equity and liabilities | 10/49 | €105,077 | €81,225 | -€23,852 | -22.7% |
| Equity | 10/15 | €88,283 | €6,905 | -€81,378 | -92.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Outside capital | 11 | €4,000 | - | -€4,000 | |
| Other | 1109/19 | €4,000 | - | -€4,000 | |
| Profit (loss) carried forward | 14 | €84,283 | €2,905 | -€81,378 | -96.6% |
| Amounts payable | 17/49 | €16,794 | €74,319 | +€57,525 | +342.5% |
| Amounts payable within one year | 42/48 | €16,794 | €74,319 | +€57,525 | +342.5% |
| Trade debts | 44 | €1,137 | €31 | -€1,106 | -97.3% |
| Suppliers | 440/4 | €1,137 | €31 | -€1,106 | -97.3% |
| Taxes, remuneration and social security | 45 | €15,657 | €16,160 | +€503 | +3.2% |
| Taxes | 450/3 | €15,657 | €16,160 | +€503 | +3.2% |
| Other amounts payable | 47/48 | - | €58,129 | +€58,129 | |
| Turnover | 70 | €197,467 | - | -€197,467 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,216 | - | -€76,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,720 | €17,827 | +€3,107 | +21.1% |
| Other operating charges | 640/8 | €1,564 | €776 | -€788 | -50.4% |
| Gross operating margin | 9900 | €125,032 | €114,247 | -€10,785 | -8.6% |
| Operating profit (loss) | 9901 | €108,748 | €95,645 | -€13,103 | -12.0% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €188 | €122 | -€66 | -35.0% |
| Recurring financial charges | 65 | €188 | €122 | -€66 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €108,570 | €95,522 | -€13,047 | -12.0% |
| Income taxes | 67/77 | €24,318 | €26,900 | +€2,582 | +10.6% |
| Profit (loss) for the period | 9904 | €84,252 | €68,622 | -€15,630 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,252 | €68,622 | -€15,630 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.