ELYANA: 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.
ELYANA
Largest movements
- Receivables within one year +€169,116
up €169,116 (+639.9%), from €26,427 to €195,543
- Tangible fixed assets -€102,973
down €102,973 (-5.4%), from €1.9m to €1.8m
of which Land and buildings: -€93,877
- Cash -€76,822
down €76,822 (-64.4%), from €119,221 to €42,399
mainly Receivables within one year (-€169,116) and Net result for the year (-€22,464)
- Profit (loss) carried forward -€22,464
down €22,464 (-6.4%), from -€352,082 to -€374,546
- Gross operating margin +€2,481
up €2,481 (+2.7%), from €93,051 to €95,532
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 | €2,045,128 | €2,033,731 | -€11,397 | -0.6% |
| Fixed assets | 21/28 | €1,897,842 | €1,794,869 | -€102,973 | -5.4% |
| Tangible fixed assets | 22/27 | €1,897,842 | €1,794,869 | -€102,973 | -5.4% |
| Land and buildings | 22 | €1,856,021 | €1,762,144 | -€93,877 | -5.1% |
| Furniture and vehicles | 24 | €41,822 | €32,726 | -€9,096 | -21.7% |
| Current assets | 29/58 | €147,286 | €238,862 | +€91,576 | +62.2% |
| Amounts receivable within one year | 40/41 | €26,427 | €195,543 | +€169,116 | +639.9% |
| Other amounts receivable | 41 | €26,427 | €195,543 | +€169,116 | +639.9% |
| Cash at bank and in hand | 54/58 | €119,221 | €42,399 | -€76,822 | -64.4% |
| Deferred charges and accrued income | 490/1 | €1,637 | €920 | -€717 | -43.8% |
| Total equity and liabilities | 10/49 | €2,045,128 | €2,033,731 | -€11,397 | -0.6% |
| Equity | 10/15 | -€152,082 | -€174,546 | -€22,464 | -14.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€352,082 | -€374,546 | -€22,464 | -6.4% |
| Amounts payable | 17/49 | €2,197,210 | €2,208,277 | +€11,067 | +0.5% |
| Amounts payable within one year | 42/48 | €2,183,885 | €2,197,236 | +€13,351 | +0.6% |
| Trade debts | 44 | €18,752 | €19,759 | +€1,006 | +5.4% |
| Suppliers | 440/4 | €18,752 | €19,759 | +€1,006 | +5.4% |
| Other amounts payable | 47/48 | €2,165,133 | €2,177,478 | +€12,345 | +0.6% |
| Accrued charges and deferred income | 492/3 | €13,324 | €11,041 | -€2,284 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,973 | €102,973 | = | 0.0% |
| Other operating charges | 640/8 | €14,519 | €15,003 | +€484 | +3.3% |
| Gross operating margin | 9900 | €93,051 | €95,532 | +€2,481 | +2.7% |
| Operating profit (loss) | 9901 | -€24,441 | -€22,443 | +€1,998 | +8.2% |
| Financial income | 75/76B | €7 | €24 | +€17 | +240.1% |
| Recurring financial income | 75 | €7 | €24 | +€17 | +240.1% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,477 | -€22,464 | +€2,013 | +8.2% |
| Profit (loss) for the period | 9904 | -€24,477 | -€22,464 | +€2,013 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,477 | -€22,464 | +€2,013 | +8.2% |
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 8 October 2026 via checked.be.