ELY & Daniela: 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 & Daniela
Largest movements
- Receivables within one year +€1,077
up €1,077 (+5.1%), from €21,019 to €22,096
- Profit (loss) carried forward +€1,113
up €1,113 (+941.0%), from €118 to €1,231
- Turnover -€1,923
no longer reported in 2022 (was €1,923)
- Gross operating margin -€338
down €338 (-17.6%), from €1,923 to €1,585
- Taxes -€74
down €74 (-15.4%), from €479 to €405
- Financial charges -€60
down €60 (-47.3%), from €128 to €67
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,057 | €22,096 | +€1,039 | +4.9% |
| Current assets | 29/58 | €21,057 | €22,096 | +€1,039 | +4.9% |
| Amounts receivable within one year | 40/41 | €21,019 | €22,096 | +€1,077 | +5.1% |
| Other amounts receivable | 41 | €21,019 | €22,096 | +€1,077 | +5.1% |
| Cash at bank and in hand | 54/58 | €39 | - | -€39 | |
| Total equity and liabilities | 10/49 | €21,057 | €22,096 | +€1,039 | +4.9% |
| Equity | 10/15 | €20,578 | €21,691 | +€1,113 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118 | €1,231 | +€1,113 | +941.0% |
| Amounts payable | 17/49 | €479 | €405 | -€74 | -15.4% |
| Amounts payable within one year | 42/48 | €479 | €405 | -€74 | -15.4% |
| Taxes, remuneration and social security | 45 | €479 | €405 | -€74 | -15.4% |
| Taxes | 450/3 | €479 | €405 | -€74 | -15.4% |
| Turnover | 70 | €1,923 | - | -€1,923 | |
| Gross operating margin | 9900 | €1,923 | €1,585 | -€338 | -17.6% |
| Operating profit (loss) | 9901 | €1,923 | €1,585 | -€338 | -17.6% |
| Financial charges | 65/66B | €128 | €67 | -€60 | -47.3% |
| Recurring financial charges | 65 | €128 | €67 | -€60 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €1,795 | €1,518 | -€277 | -15.4% |
| Income taxes | 67/77 | €479 | €405 | -€74 | -15.4% |
| Profit (loss) for the period | 9904 | €1,316 | €1,113 | -€203 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,316 | €1,113 | -€203 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2021 and 30 November 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.