ELYANN: 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.
ELYANN
Largest movements
- Receivables within one year -€16,306
down €16,306 (-55.5%), from €29,394 to €13,088
of which Trade receivables: -€16,961
- Cash +€4,961
up €4,961 (+8.2%), from €60,400 to €65,361
mainly Net result for the year (+€51,510) and Receivables within one year (+€16,306)
- Tangible fixed assets +€2,417
up €2,417 (+112.9%), from €2,141 to €4,557
of which Furniture and vehicles: +€2,301
- Other debts -€6,350
down €6,350 (-10.8%), from €58,726 to €52,375
- Trade debts -€3,419
down €3,419 (-70.7%), from €4,836 to €1,416
- Gross operating margin -€7,298
down €7,298 (-9.6%), from €75,980 to €68,683
- Taxes -€1,658
down €1,658 (-10.4%), from €16,003 to €14,345
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 | €97,340 | €88,365 | -€8,975 | -9.2% |
| Fixed assets | 21/28 | €2,171 | €4,587 | +€2,417 | +111.3% |
| Tangible fixed assets | 22/27 | €2,141 | €4,557 | +€2,417 | +112.9% |
| Plant, machinery and equipment | 23 | €937 | €1,053 | +€115 | +12.3% |
| Furniture and vehicles | 24 | €1,204 | €3,505 | +€2,301 | +191.2% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €95,169 | €83,777 | -€11,392 | -12.0% |
| Amounts receivable within one year | 40/41 | €29,394 | €13,088 | -€16,306 | -55.5% |
| Trade receivables | 40 | €29,394 | €12,433 | -€16,961 | -57.7% |
| Other amounts receivable | 41 | - | €655 | +€655 | |
| Cash at bank and in hand | 54/58 | €60,400 | €65,361 | +€4,961 | +8.2% |
| Deferred charges and accrued income | 490/1 | €5,375 | €5,329 | -€46 | -0.9% |
| Total equity and liabilities | 10/49 | €97,340 | €88,365 | -€8,975 | -9.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €76,880 | €67,905 | -€8,975 | -11.7% |
| Amounts payable within one year | 42/48 | €76,880 | €67,905 | -€8,975 | -11.7% |
| Trade debts | 44 | €4,836 | €1,416 | -€3,419 | -70.7% |
| Suppliers | 440/4 | €4,836 | €1,416 | -€3,419 | -70.7% |
| Taxes, remuneration and social security | 45 | €13,319 | €14,113 | +€795 | +6.0% |
| Taxes | 450/3 | €13,319 | €14,113 | +€795 | +6.0% |
| Other amounts payable | 47/48 | €58,726 | €52,375 | -€6,350 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €1,241 | +€668 | +116.7% |
| Gross operating margin | 9900 | €75,980 | €68,683 | -€7,298 | -9.6% |
| Operating profit (loss) | 9901 | €75,408 | €67,442 | -€7,966 | -10.6% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €1,493 | €1,631 | +€138 | +9.3% |
| Recurring financial charges | 65 | €1,493 | €1,631 | +€138 | +9.3% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €73,915 | €65,855 | -€8,060 | -10.9% |
| Income taxes | 67/77 | €16,003 | €14,345 | -€1,658 | -10.4% |
| Profit (loss) for the period | 9904 | €57,912 | €51,510 | -€6,403 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,912 | €51,510 | -€6,403 | -11.1% |
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 12 October 2026 via checked.be.