ELYLEX: 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.
ELYLEX
Largest movements
- Receivables within one year +€26,375
up €26,375 (+803.1%), from €3,284 to €29,659
of which Other amounts receivable: +€23,329
- Tangible fixed assets -€21,035
down €21,035 (-100.0%), from €21,035 to €0
- Cash +€20,810
up €20,810 (+112.8%), from €18,447 to €39,257
mainly Net result for the year (+€49,400) and Investment in fixed assets (net) (+€21,035)
- Deferred charges and accrued income +€11,640
up €11,640 (+786.7%), from €1,480 to €13,120
- Reserves +€49,400
up €49,400 (+640.0%), from €7,719 to €57,119
- Tax, wage and social debts +€12,150
up €12,150 (+221.7%), from €5,481 to €17,631
of which Taxes: +€13,650
- Other debts -€9,197
down €9,197 (-100.0%), from €9,197 to €0
- Debts after one year -€8,229
down €8,229 (-100.0%), from €8,229 to €0
- Advances received -€3,630
down €3,630 (-100.0%), from €3,630 to €0
- Gross operating margin +€70,041
up €70,041 (+610.9%), from €11,465 to €81,506
- Other operating charges +€18,862
up €18,862 (+3569.2%), from €528 to €19,391
- Taxes +€10,655
up €10,655 (+514.5%), from €2,071 to €12,726
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 | €44,245 | €82,036 | +€37,791 | +85.4% |
| Fixed assets | 21/28 | €21,035 | €0 | -€21,035 | -100.0% |
| Tangible fixed assets | 22/27 | €21,035 | €0 | -€21,035 | -100.0% |
| Furniture and vehicles | 24 | €21,035 | €0 | -€21,035 | -100.0% |
| Current assets | 29/58 | €23,211 | €82,036 | +€58,826 | +253.4% |
| Amounts receivable within one year | 40/41 | €3,284 | €29,659 | +€26,375 | +803.1% |
| Trade receivables | 40 | €3,284 | €6,330 | +€3,046 | +92.7% |
| Other amounts receivable | 41 | - | €23,329 | +€23,329 | |
| Cash at bank and in hand | 54/58 | €18,447 | €39,257 | +€20,810 | +112.8% |
| Deferred charges and accrued income | 490/1 | €1,480 | €13,120 | +€11,640 | +786.7% |
| Total equity and liabilities | 10/49 | €44,245 | €82,036 | +€37,791 | +85.4% |
| Equity | 10/15 | €11,719 | €61,119 | +€49,400 | +421.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,719 | €57,119 | +€49,400 | +640.0% |
| Distributable reserves | 133 | €7,719 | €57,119 | +€49,400 | +640.0% |
| Amounts payable | 17/49 | €32,526 | €20,917 | -€11,609 | -35.7% |
| Amounts payable after more than one year | 17 | €8,229 | €0 | -€8,229 | -100.0% |
| Financial debts | 170/4 | €8,229 | €0 | -€8,229 | -100.0% |
| Amounts payable within one year | 42/48 | €24,297 | €20,917 | -€3,379 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €1,733 | €0 | -€1,733 | -100.0% |
| Trade debts | 44 | €4,256 | €3,286 | -€970 | -22.8% |
| Suppliers | 440/4 | €4,256 | €3,286 | -€970 | -22.8% |
| Advances received on contracts in progress | 46 | €3,630 | €0 | -€3,630 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,481 | €17,631 | +€12,150 | +221.7% |
| Taxes | 450/3 | €3,981 | €17,631 | +€13,650 | +342.9% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €9,197 | €0 | -€9,197 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €0 | -€664 | -100.0% |
| Other operating charges | 640/8 | €528 | €19,391 | +€18,862 | +3569.2% |
| Gross operating margin | 9900 | €11,465 | €81,506 | +€70,041 | +610.9% |
| Operating profit (loss) | 9901 | €10,273 | €62,115 | +€51,843 | +504.7% |
| Financial income | 75/76B | - | €632 | +€632 | |
| Recurring financial income | 75 | - | €632 | +€632 | |
| Financial charges | 65/66B | €483 | €622 | +€139 | +28.7% |
| Recurring financial charges | 65 | €483 | €622 | +€139 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €9,790 | €62,126 | +€52,336 | +534.6% |
| Income taxes | 67/77 | €2,071 | €12,726 | +€10,655 | +514.5% |
| Profit (loss) for the period | 9904 | €7,719 | €49,400 | +€41,681 | +540.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,719 | €49,400 | +€41,681 | +540.0% |
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 6 October 2026 via checked.be.