ELYOM: 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.
ELYOM
Largest movements
- Cash +€28,896
up €28,896 (+22.0%), from €131,615 to €160,512
mainly Net result for the year (+€71,697) and Other debts (+€34,000)
- Tangible fixed assets +€9,335
up €9,335 (+58.8%), from €15,879 to €25,214
of which Furniture and vehicles: +€9,479
- Other debts +€34,000
new in 2025: €34,000
- Tax, wage and social debts +€3,438
up €3,438 (+31.8%), from €10,816 to €14,253
of which Taxes: +€5,540
- Gross operating margin +€2,301
up €2,301 (+2.4%), from €94,154 to €96,455
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 | €165,111 | €203,531 | +€38,420 | +23.3% |
| Fixed assets | 21/28 | €15,879 | €25,214 | +€9,335 | +58.8% |
| Tangible fixed assets | 22/27 | €15,879 | €25,214 | +€9,335 | +58.8% |
| Plant, machinery and equipment | 23 | €996 | €851 | -€144 | -14.5% |
| Furniture and vehicles | 24 | €14,884 | €24,363 | +€9,479 | +63.7% |
| Current assets | 29/58 | €149,232 | €178,317 | +€29,085 | +19.5% |
| Amounts receivable within one year | 40/41 | €14,477 | €15,713 | +€1,236 | +8.5% |
| Trade receivables | 40 | €14,395 | €15,302 | +€906 | +6.3% |
| Other amounts receivable | 41 | €82 | €412 | +€330 | +403.0% |
| Cash at bank and in hand | 54/58 | €131,615 | €160,512 | +€28,896 | +22.0% |
| Deferred charges and accrued income | 490/1 | €3,139 | €2,092 | -€1,048 | -33.4% |
| Total equity and liabilities | 10/49 | €165,111 | €203,531 | +€38,420 | +23.3% |
| Equity | 10/15 | €153,581 | €155,278 | +€1,697 | +1.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,581 | €153,278 | +€1,697 | +1.1% |
| Amounts payable | 17/49 | €11,530 | €48,253 | +€36,723 | +318.5% |
| Amounts payable within one year | 42/48 | €11,530 | €48,253 | +€36,723 | +318.5% |
| Trade debts | 44 | €715 | - | -€715 | |
| Suppliers | 440/4 | €715 | - | -€715 | |
| Taxes, remuneration and social security | 45 | €10,816 | €14,253 | +€3,438 | +31.8% |
| Taxes | 450/3 | €8,714 | €14,253 | +€5,540 | +63.6% |
| Remuneration and social security | 454/9 | €2,102 | - | -€2,102 | |
| Other amounts payable | 47/48 | - | €34,000 | +€34,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,872 | €5,790 | -€82 | -1.4% |
| Other operating charges | 640/8 | €420 | €430 | +€10 | +2.4% |
| Gross operating margin | 9900 | €94,154 | €96,455 | +€2,301 | +2.4% |
| Operating profit (loss) | 9901 | €87,862 | €90,235 | +€2,373 | +2.7% |
| Financial income | 75/76B | €408 | €890 | +€482 | +118.2% |
| Recurring financial income | 75 | €408 | €890 | +€482 | +118.2% |
| Financial charges | 65/66B | €919 | €625 | -€294 | -32.0% |
| Recurring financial charges | 65 | €919 | €625 | -€294 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €87,351 | €90,500 | +€3,149 | +3.6% |
| Income taxes | 67/77 | €18,095 | €18,803 | +€708 | +3.9% |
| Profit (loss) for the period | 9904 | €69,256 | €71,697 | +€2,441 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,256 | €71,697 | +€2,441 | +3.5% |
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.