ELYAMS: what changed
Two financial 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.
ELYAMS
Largest movements
- Receivables within one year +€2,633
up €2,633 (+752.2%), from €350 to €2,983
of which Trade receivables: +€2,633
- Current investments +€621
new in 2024: €621
- Other debts +€2,621
up €2,621 (+35.4%), from €7,398 to €10,019
- Profit (loss) carried forward +€646
up €646 (+7.1%), from -€9,062 to -€8,416
- Turnover +€11,026
new in 2024: €11,026
- Gross operating margin +€10,087
up €10,087, from -€7,800 to €2,287
- Financial charges +€1,621
up €1,621 (+8309.6%), from €20 to €1,641
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350 | €3,603 | +€3,253 | +929.5% |
| Current assets | 29/58 | €350 | €3,603 | +€3,253 | +929.5% |
| Amounts receivable within one year | 40/41 | €350 | €2,983 | +€2,633 | +752.2% |
| Trade receivables | 40 | - | €2,633 | +€2,633 | |
| Other amounts receivable | 41 | €350 | €350 | = | 0.0% |
| Current investments | 50/53 | - | €621 | +€621 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €350 | €3,603 | +€3,253 | +929.5% |
| Equity | 10/15 | -€7,062 | -€6,416 | +€646 | +9.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,062 | -€8,416 | +€646 | +7.1% |
| Amounts payable | 17/49 | €7,412 | €10,019 | +€2,607 | +35.2% |
| Amounts payable within one year | 42/48 | €7,412 | €10,019 | +€2,607 | +35.2% |
| Financial debts | 43 | €15 | - | -€15 | |
| Credit institutions | 430/8 | €15 | - | -€15 | |
| Other amounts payable | 47/48 | €7,398 | €10,019 | +€2,621 | +35.4% |
| Turnover | 70 | - | €11,026 | +€11,026 | |
| Gross operating margin | 9900 | -€7,800 | €2,287 | +€10,087 | |
| Operating profit (loss) | 9901 | -€7,800 | €2,287 | +€10,087 | |
| Financial charges | 65/66B | €20 | €1,641 | +€1,621 | +8309.6% |
| Recurring financial charges | 65 | €20 | €1,641 | +€1,621 | +8309.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,819 | €646 | +€8,466 | |
| Profit (loss) for the period | 9904 | -€7,819 | €646 | +€8,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,819 | €646 | +€8,466 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.