ELYA TECHNICS: 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 TECHNICS
Largest movements
- Cash +€455
up €455 (+125.6%), from €362 to €817
mainly Other debts (+€1,900) and Trade debts (+€692)
- Receivables within one year -€259
down €259 (-59.3%), from €437 to €178
- Profit (loss) carried forward -€2,396
down €2,396 (-5.7%), from -€41,776 to -€44,172
- Other debts +€1,900
up €1,900 (+5.2%), from €36,375 to €38,275
- Trade debts +€692
new in 2025: €692
- Gross operating margin -€7,211
down €7,211, from €5,257 to -€1,954
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 | €799 | €995 | +€196 | +24.5% |
| Current assets | 29/58 | €799 | €995 | +€196 | +24.5% |
| Amounts receivable within one year | 40/41 | €437 | €178 | -€259 | -59.3% |
| Other amounts receivable | 41 | €437 | €178 | -€259 | -59.3% |
| Cash at bank and in hand | 54/58 | €362 | €817 | +€455 | +125.6% |
| Total equity and liabilities | 10/49 | €799 | €995 | +€196 | +24.5% |
| Equity | 10/15 | -€35,576 | -€37,972 | -€2,396 | -6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,776 | -€44,172 | -€2,396 | -5.7% |
| Amounts payable | 17/49 | €36,375 | €38,967 | +€2,592 | +7.1% |
| Amounts payable within one year | 42/48 | €36,375 | €38,967 | +€2,592 | +7.1% |
| Trade debts | 44 | - | €692 | +€692 | |
| Suppliers | 440/4 | - | €692 | +€692 | |
| Other amounts payable | 47/48 | €36,375 | €38,275 | +€1,900 | +5.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,257 | -€1,954 | -€7,211 | |
| Operating profit (loss) | 9901 | €4,869 | -€2,354 | -€7,223 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €4,830 | -€2,396 | -€7,226 | |
| Profit (loss) for the period | 9904 | €4,830 | -€2,396 | -€7,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,830 | -€2,396 | -€7,226 |
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 2 October 2026 via checked.be.