ELYBRA CONSULT: 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.
ELYBRA CONSULT
Largest movements
- Cash -€45,085
down €45,085 (-58.4%), from €77,181 to €32,096
mainly Other debts (-€65,000) and Contributions, distributions and other (-€52,000)
- Receivables within one year -€16,533
down €16,533 (-53.0%), from €31,220 to €14,687
of which Other amounts receivable: -€15,021
- Tangible fixed assets +€3,878
up €3,878 (+202.7%), from €1,913 to €5,791
- Other debts -€65,000
down €65,000 (-81.3%), from €80,000 to €15,000
- Profit (loss) carried forward +€4,966
up €4,966 (+51.7%), from €9,610 to €14,576
- Tax, wage and social debts +€2,420
up €2,420 (+11.8%), from €20,489 to €22,909
- Gross operating margin +€18,595
up €18,595 (+31.8%), from €58,503 to €77,098
- Taxes +€4,464
up €4,464 (+34.2%), from €13,049 to €17,513
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 | €110,473 | €52,738 | -€57,735 | -52.3% |
| Fixed assets | 21/28 | €1,913 | €5,791 | +€3,878 | +202.7% |
| Tangible fixed assets | 22/27 | €1,913 | €5,791 | +€3,878 | +202.7% |
| Furniture and vehicles | 24 | €1,913 | €5,791 | +€3,878 | +202.7% |
| Current assets | 29/58 | €108,560 | €46,947 | -€61,613 | -56.8% |
| Amounts receivable within one year | 40/41 | €31,220 | €14,687 | -€16,533 | -53.0% |
| Trade receivables | 40 | €12,100 | €10,588 | -€1,512 | -12.5% |
| Other amounts receivable | 41 | €19,120 | €4,099 | -€15,021 | -78.6% |
| Cash at bank and in hand | 54/58 | €77,181 | €32,096 | -€45,085 | -58.4% |
| Deferred charges and accrued income | 490/1 | €159 | €164 | +€5 | +3.1% |
| Total equity and liabilities | 10/49 | €110,473 | €52,738 | -€57,735 | -52.3% |
| Equity | 10/15 | €9,810 | €14,776 | +€4,966 | +50.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,610 | €14,576 | +€4,966 | +51.7% |
| Amounts payable | 17/49 | €100,663 | €37,962 | -€62,701 | -62.3% |
| Amounts payable within one year | 42/48 | €100,663 | €37,962 | -€62,701 | -62.3% |
| Trade debts | 44 | €174 | €53 | -€121 | -69.5% |
| Suppliers | 440/4 | €174 | €53 | -€121 | -69.5% |
| Taxes, remuneration and social security | 45 | €20,489 | €22,909 | +€2,420 | +11.8% |
| Taxes | 450/3 | €20,489 | €22,909 | +€2,420 | +11.8% |
| Other amounts payable | 47/48 | €80,000 | €15,000 | -€65,000 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €1,310 | +€596 | +83.5% |
| Other operating charges | 640/8 | €702 | €1,349 | +€647 | +92.2% |
| Gross operating margin | 9900 | €58,503 | €77,098 | +€18,595 | +31.8% |
| Operating profit (loss) | 9901 | €57,087 | €74,439 | +€17,352 | +30.4% |
| Financial income | 75/76B | €31 | €305 | +€274 | +883.9% |
| Recurring financial income | 75 | €31 | €305 | +€274 | +883.9% |
| Financial charges | 65/66B | €112 | €265 | +€153 | +136.6% |
| Recurring financial charges | 65 | €112 | €265 | +€153 | +136.6% |
| Profit (loss) for the period before taxes | 9903 | €57,006 | €74,479 | +€17,473 | +30.7% |
| Income taxes | 67/77 | €13,049 | €17,513 | +€4,464 | +34.2% |
| Profit (loss) for the period | 9904 | €43,957 | €56,966 | +€13,009 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,957 | €56,966 | +€13,009 | +29.6% |
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 7 October 2026 via checked.be.