ELYA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€24,505
up €24,505 (+86.0%), from €28,488 to €52,993
of which Trade receivables: +€16,124
- Stocks and contracts +€20,677
up €20,677 (+84.4%), from €24,512 to €45,189
- Cash -€4,553
down €4,553 (-21.1%), from €21,566 to €17,012
mainly Receivables within one year (-€24,505) and Stocks and contracts (-€20,677)
- Tangible fixed assets -€3,374
down €3,374 (-58.8%), from €5,736 to €2,363
of which Furniture and vehicles: -€2,792
- Profit (loss) carried forward +€27,715
up €27,715 (+66.1%), from €41,927 to €69,642
- Tax, wage and social debts +€7,889
up €7,889 (+107.7%), from €7,327 to €15,216
of which Taxes: +€4,600
- Trade debts +€2,530
up €2,530, from €0 to €2,530
- Purchases and services +€22,900
up €22,900 (+15.0%), from €153,013 to €175,913
- Gross operating margin +€10,835
up €10,835 (+22.3%), from €48,570 to €59,405
- Taxes +€2,600
up €2,600 (+52.0%), from €5,000 to €7,600
- Depreciation -€1,345
down €1,345 (-24.5%), from €5,501 to €4,156
- Financial income +€1,084
up €1,084 (+102.0%), from €1,063 to €2,148
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 | €81,288 | €119,030 | +€37,741 | +46.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,996 | €2,623 | -€3,374 | -56.3% |
| Tangible fixed assets | 22/27 | €5,736 | €2,363 | -€3,374 | -58.8% |
| Plant, machinery and equipment | 23 | €1,401 | €819 | -€582 | -41.5% |
| Furniture and vehicles | 24 | €4,335 | €1,543 | -€2,792 | -64.4% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €75,292 | €116,407 | +€41,115 | +54.6% |
| Stocks and contracts in progress | 3 | €24,512 | €45,189 | +€20,677 | +84.4% |
| Stocks | 30/36 | €24,512 | €45,189 | +€20,677 | +84.4% |
| Amounts receivable within one year | 40/41 | €28,488 | €52,993 | +€24,505 | +86.0% |
| Trade receivables | 40 | €25,834 | €41,958 | +€16,124 | +62.4% |
| Other amounts receivable | 41 | €2,655 | €11,035 | +€8,380 | +315.7% |
| Cash at bank and in hand | 54/58 | €21,566 | €17,012 | -€4,553 | -21.1% |
| Deferred charges and accrued income | 490/1 | €726 | €1,212 | +€486 | +67.0% |
| Total equity and liabilities | 10/49 | €81,288 | €119,030 | +€37,741 | +46.4% |
| Equity | 10/15 | €73,565 | €101,279 | +€27,715 | +37.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,237 | €19,237 | = | 0.0% |
| Distributable reserves | 133 | €19,237 | €19,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,927 | €69,642 | +€27,715 | +66.1% |
| Amounts payable | 17/49 | €7,724 | €17,750 | +€10,027 | +129.8% |
| Amounts payable within one year | 42/48 | €7,724 | €17,750 | +€10,027 | +129.8% |
| Trade debts | 44 | €0 | €2,530 | +€2,530 | |
| Suppliers | 440/4 | - | €2,530 | +€2,530 | |
| Taxes, remuneration and social security | 45 | €7,327 | €15,216 | +€7,889 | +107.7% |
| Taxes | 450/3 | €2,000 | €6,600 | +€4,600 | +230.0% |
| Remuneration and social security | 454/9 | €5,327 | €8,616 | +€3,289 | +61.7% |
| Other amounts payable | 47/48 | €396 | €5 | -€392 | -98.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €153,013 | €175,913 | +€22,900 | +15.0% |
| Remuneration, social security and pensions | 62 | €21,386 | €21,418 | +€32 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,501 | €4,156 | -€1,345 | -24.5% |
| Other operating charges | 640/8 | €720 | €421 | -€299 | -41.6% |
| Gross operating margin | 9900 | €48,570 | €59,405 | +€10,835 | +22.3% |
| Operating profit (loss) | 9901 | €20,962 | €33,410 | +€12,448 | +59.4% |
| Financial income | 75/76B | €1,063 | €2,148 | +€1,084 | +102.0% |
| Recurring financial income | 75 | €1,063 | €2,148 | +€1,084 | +102.0% |
| Financial charges | 65/66B | €213 | €243 | +€30 | +14.1% |
| Recurring financial charges | 65 | €213 | €243 | +€30 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €21,813 | €35,315 | +€13,502 | +61.9% |
| Income taxes | 67/77 | €5,000 | €7,600 | +€2,600 | +52.0% |
| Profit (loss) for the period | 9904 | €16,813 | €27,715 | +€10,902 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,813 | €27,715 | +€10,902 | +64.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.