ELYO CONSULTING: 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.
ELYO CONSULTING
Largest movements
- Cash -€14,786
down €14,786 (-93.0%), from €15,892 to €1,107
mainly Net result for the year (-€25,672) and Receivables within one year (-€13,777)
- Receivables within one year +€13,777
up €13,777 (+103%), from €13,386 to €27,164
of which Trade receivables: +€12,160
- Deferred charges and accrued income -€7,835
down €7,835 (-31.2%), from €25,129 to €17,294
- Profit (loss) carried forward -€25,672
down €25,672, from €14,629 to -€11,043
- Tax, wage and social debts +€15,684
up €15,684 (+133%), from €11,786 to €27,470
of which Remuneration and social security: +€14,405
- Other debts +€1,111
up €1,111 (+19.2%), from €5,781 to €6,891
- Gross operating margin -€24,458
down €24,458, from €9,479 to -€14,979
- Financial charges +€2,992
up €2,992 (+85.8%), from €3,487 to €6,479
- Taxes -€200
down €200 (-36.3%), from €551 to €351
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,408 | €45,564 | -€8,844 | -16.3% |
| Current assets | 29/58 | €54,408 | €45,564 | -€8,844 | -16.3% |
| Amounts receivable within one year | 40/41 | €13,386 | €27,164 | +€13,777 | +103% |
| Trade receivables | 40 | €12,506 | €24,665 | +€12,160 | +97.2% |
| Other amounts receivable | 41 | €881 | €2,498 | +€1,618 | +184% |
| Cash at bank and in hand | 54/58 | €15,892 | €1,107 | -€14,786 | -93.0% |
| Deferred charges and accrued income | 490/1 | €25,129 | €17,294 | -€7,835 | -31.2% |
| Total equity and liabilities | 10/49 | €54,408 | €45,564 | -€8,844 | -16.3% |
| Equity | 10/15 | €34,629 | €8,957 | -€25,672 | -74.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,629 | -€11,043 | -€25,672 | |
| Amounts payable | 17/49 | €19,779 | €36,607 | +€16,828 | +85.1% |
| Amounts payable within one year | 42/48 | €19,779 | €36,607 | +€16,828 | +85.1% |
| Trade debts | 44 | €2,212 | €2,246 | +€33 | +1.5% |
| Suppliers | 440/4 | €2,212 | €2,246 | +€33 | +1.5% |
| Taxes, remuneration and social security | 45 | €11,786 | €27,470 | +€15,684 | +133% |
| Taxes | 450/3 | €11,786 | €13,065 | +€1,279 | +10.9% |
| Remuneration and social security | 454/9 | - | €14,405 | +€14,405 | |
| Other amounts payable | 47/48 | €5,781 | €6,891 | +€1,111 | +19.2% |
| Other operating charges | 640/8 | €3,717 | €3,862 | +€145 | +3.9% |
| Gross operating margin | 9900 | €9,479 | -€14,979 | -€24,458 | |
| Operating profit (loss) | 9901 | €5,762 | -€18,842 | -€24,603 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,487 | €6,479 | +€2,992 | +85.8% |
| Recurring financial charges | 65 | €3,487 | €6,479 | +€2,992 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €2,275 | -€25,321 | -€27,595 | |
| Income taxes | 67/77 | €551 | €351 | -€200 | -36.3% |
| Profit (loss) for the period | 9904 | €1,723 | -€25,672 | -€27,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,723 | -€25,672 | -€27,395 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.