ELYA LAW: 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.
ELYA LAW
Largest movements
- Receivables within one year -€43,225
down €43,225 (-98.4%), from €43,927 to €702
of which Trade receivables: -€43,927
- Cash +€14,413
up €14,413 (+53.1%), from €27,165 to €41,578
mainly Receivables within one year (+€43,225) and Other debts (+€15,861)
- Tangible fixed assets -€6,043
down €6,043 (-23.9%), from €25,256 to €19,213
- Trade debts -€32,750
no longer reported in 2025 (was €32,750)
- Other debts +€15,861
up €15,861 (+3081.3%), from €515 to €16,376
- Debts after one year -€14,598
no longer reported in 2025 (was €14,598)
- Current portion of long-term debt -€7,901
no longer reported in 2025 (was €7,901)
- Profit (loss) carried forward +€6,578
up €6,578 (+18.7%), from €35,146 to €41,724
- Gross operating margin -€42,667
down €42,667 (-71.1%), from €59,980 to €17,313
- Taxes -€7,889
down €7,889 (-73.8%), from €10,694 to €2,805
- Other operating charges -€5,625
down €5,625 (-80.2%), from €7,016 to €1,392
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 | €96,947 | €62,093 | -€34,855 | -36.0% |
| Fixed assets | 21/28 | €25,856 | €19,813 | -€6,043 | -23.4% |
| Tangible fixed assets | 22/27 | €25,256 | €19,213 | -€6,043 | -23.9% |
| Furniture and vehicles | 24 | €25,256 | €19,213 | -€6,043 | -23.9% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €71,092 | €42,280 | -€28,812 | -40.5% |
| Amounts receivable within one year | 40/41 | €43,927 | €702 | -€43,225 | -98.4% |
| Trade receivables | 40 | €43,927 | - | -€43,927 | |
| Other amounts receivable | 41 | - | €702 | +€702 | |
| Cash at bank and in hand | 54/58 | €27,165 | €41,578 | +€14,413 | +53.1% |
| Total equity and liabilities | 10/49 | €96,947 | €62,093 | -€34,855 | -36.0% |
| Equity | 10/15 | €36,146 | €42,724 | +€6,578 | +18.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,146 | €41,724 | +€6,578 | +18.7% |
| Amounts payable | 17/49 | €60,801 | €19,369 | -€41,433 | -68.1% |
| Amounts payable after more than one year | 17 | €14,598 | - | -€14,598 | |
| Financial debts | 170/4 | €14,598 | - | -€14,598 | |
| Amounts payable within one year | 42/48 | €46,204 | €19,369 | -€26,835 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €7,901 | - | -€7,901 | |
| Trade debts | 44 | €32,750 | - | -€32,750 | |
| Suppliers | 440/4 | €32,750 | - | -€32,750 | |
| Taxes, remuneration and social security | 45 | €5,038 | €2,993 | -€2,045 | -40.6% |
| Taxes | 450/3 | €5,038 | €2,993 | -€2,045 | -40.6% |
| Other amounts payable | 47/48 | €515 | €16,376 | +€15,861 | +3081.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,400 | €6,331 | -€69 | -1.1% |
| Other operating charges | 640/8 | €7,016 | €1,392 | -€5,625 | -80.2% |
| Gross operating margin | 9900 | €59,980 | €17,313 | -€42,667 | -71.1% |
| Operating profit (loss) | 9901 | €46,563 | €9,590 | -€36,973 | -79.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €723 | €207 | -€517 | -71.4% |
| Recurring financial charges | 65 | €723 | €207 | -€517 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €45,840 | €9,383 | -€36,457 | -79.5% |
| Income taxes | 67/77 | €10,694 | €2,805 | -€7,889 | -73.8% |
| Profit (loss) for the period | 9904 | €35,146 | €6,578 | -€28,568 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,146 | €6,578 | -€28,568 | -81.3% |
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 9 October 2026 via checked.be.