ELYANA BIS: 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.
ELYANA BIS
Largest movements
- Stocks and contracts -€2.8m
down €2.8m (-78.3%), from €3.5m to €765,298
- Receivables within one year -€63,540
down €63,540 (-57.0%), from €111,566 to €48,027
of which Trade receivables: -€62,352
- Cash +€41,403
up €41,403 (+988%), from €4,190 to €45,593
mainly Stocks and contracts (+€2.8m) and Other debts (+€374,969)
- Advances received -€2.5m
down €2.5m (-100.0%), from €2.5m to €457
- Profit (loss) carried forward -€631,128
down €631,128 (-299%), from -€211,342 to -€842,470
- Other debts +€374,969
up €374,969 (+33.1%), from €1.1m to €1.5m
- Trade debts -€47,570
down €47,570 (-33.6%), from €141,497 to €93,927
- Gross operating margin -€593,579
down €593,579 (-2,361%), from -€25,144 to -€618,722
- Financial charges -€17,480
down €17,480 (-60.5%), from €28,906 to €11,426
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.
Derived cash bridge
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 | €3,654,222 | €870,962 | -€2.8m | -76.2% |
| Fixed assets | 21/28 | €12,232 | €12,013 | -€219 | -1.8% |
| Tangible fixed assets | 22/27 | €632 | €413 | -€219 | -34.7% |
| Plant, machinery and equipment | 23 | €632 | €413 | -€219 | -34.7% |
| Financial fixed assets | 28 | €11,600 | €11,600 | = | 0.0% |
| Current assets | 29/58 | €3,641,989 | €858,949 | -€2.8m | -76.4% |
| Stocks and contracts in progress | 3 | €3,524,758 | €765,298 | -€2.8m | -78.3% |
| Stocks | 30/36 | €3,524,758 | €765,298 | -€2.8m | -78.3% |
| Amounts receivable within one year | 40/41 | €111,566 | €48,027 | -€63,540 | -57.0% |
| Trade receivables | 40 | €110,356 | €48,005 | -€62,352 | -56.5% |
| Other amounts receivable | 41 | €1,210 | €22 | -€1,188 | -98.2% |
| Cash at bank and in hand | 54/58 | €4,190 | €45,593 | +€41,403 | +988% |
| Deferred charges and accrued income | 490/1 | €1,475 | €32 | -€1,443 | -97.9% |
| Total equity and liabilities | 10/49 | €3,654,222 | €870,962 | -€2.8m | -76.2% |
| Equity | 10/15 | -€111,342 | -€742,470 | -€631,128 | -567% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,342 | -€842,470 | -€631,128 | -299% |
| Amounts payable | 17/49 | €3,765,564 | €1,613,432 | -€2.2m | -57.2% |
| Amounts payable within one year | 42/48 | €3,765,564 | €1,613,432 | -€2.2m | -57.2% |
| Trade debts | 44 | €141,497 | €93,927 | -€47,570 | -33.6% |
| Suppliers | 440/4 | €141,497 | €93,927 | -€47,570 | -33.6% |
| Advances received on contracts in progress | 46 | €2,475,956 | €457 | -€2.5m | -100.0% |
| Taxes, remuneration and social security | 45 | €15,056 | €11,025 | -€4,032 | -26.8% |
| Taxes | 450/3 | €15,056 | €11,025 | -€4,032 | -26.8% |
| Other amounts payable | 47/48 | €1,133,054 | €1,508,023 | +€374,969 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €219 | = | 0.0% |
| Other operating charges | 640/8 | €5,561 | €1,961 | -€3,600 | -64.7% |
| Gross operating margin | 9900 | -€25,144 | -€618,722 | -€593,579 | -2,361% |
| Operating profit (loss) | 9901 | -€30,924 | -€620,903 | -€589,979 | -1,908% |
| Financial income | 75/76B | €2 | €1,201 | +€1,199 | +78,913% |
| Recurring financial income | 75 | €2 | €1,201 | +€1,199 | +78,913% |
| Financial charges | 65/66B | €28,906 | €11,426 | -€17,480 | -60.5% |
| Recurring financial charges | 65 | €28,906 | €11,426 | -€17,480 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | -€59,829 | -€631,128 | -€571,299 | -955% |
| Profit (loss) for the period | 9904 | -€59,829 | -€631,128 | -€571,299 | -955% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,829 | -€631,128 | -€571,299 | -955% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.