ELYON: 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.
ELYON
Largest movements
- Receivables within one year +€25,028
up €25,028 (+676.9%), from €3,698 to €28,725
of which Other amounts receivable: +€27,227
- Cash -€2,561
down €2,561 (-14.0%), from €18,351 to €15,790
mainly Receivables within one year (-€25,028) and Tax, wage and social debts (-€1,057)
- Reserves +€23,206
up €23,206 (+17.5%), from €132,306 to €155,512
of which Distributable reserves: +€23,206
- Gross operating margin -€4,930
down €4,930 (-10.3%), from €47,808 to €42,878
- Turnover -€4,459
down €4,459 (-6.5%), from €68,446 to €63,987
- Financial income -€3,711
down €3,711 (-92.1%), from €4,028 to €317
- Taxes +€3,441
up €3,441 (+25.9%), from €13,271 to €16,712
- Purchases and services +€830
up €830 (+4.0%), from €20,809 to €21,639
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 | €154,005 | €176,040 | +€22,036 | +14.3% |
| Fixed assets | 21/28 | €3,328 | €2,897 | -€431 | -12.9% |
| Tangible fixed assets | 22/27 | €3,328 | €2,897 | -€431 | -12.9% |
| Plant, machinery and equipment | 23 | €3,067 | €2,867 | -€201 | -6.5% |
| Furniture and vehicles | 24 | €261 | €30 | -€230 | -88.4% |
| Current assets | 29/58 | €150,676 | €173,143 | +€22,467 | +14.9% |
| Amounts receivable within one year | 40/41 | €3,698 | €28,725 | +€25,028 | +676.9% |
| Trade receivables | 40 | €3,698 | €1,498 | -€2,200 | -59.5% |
| Other amounts receivable | 41 | - | €27,227 | +€27,227 | |
| Current investments | 50/53 | €128,628 | €128,628 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,351 | €15,790 | -€2,561 | -14.0% |
| Total equity and liabilities | 10/49 | €154,005 | €176,040 | +€22,036 | +14.3% |
| Equity | 10/15 | €144,706 | €167,912 | +€23,206 | +16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €132,306 | €155,512 | +€23,206 | +17.5% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €131,066 | €154,272 | +€23,206 | +17.7% |
| Amounts payable | 17/49 | €9,298 | €8,128 | -€1,170 | -12.6% |
| Amounts payable within one year | 42/48 | €9,298 | €8,128 | -€1,170 | -12.6% |
| Trade debts | 44 | €64 | €517 | +€452 | +703.9% |
| Suppliers | 440/4 | €64 | €517 | +€452 | +703.9% |
| Taxes, remuneration and social security | 45 | €6,488 | €5,431 | -€1,057 | -16.3% |
| Taxes | 450/3 | €6,488 | €5,431 | -€1,057 | -16.3% |
| Other amounts payable | 47/48 | €2,746 | €2,180 | -€565 | -20.6% |
| Turnover | 70 | €68,446 | €63,987 | -€4,459 | -6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,809 | €21,639 | +€830 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,707 | €1,262 | -€445 | -26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €410 | +€410 | |
| Other operating charges | 640/8 | €476 | €673 | +€197 | +41.4% |
| Gross operating margin | 9900 | €47,808 | €42,878 | -€4,930 | -10.3% |
| Operating profit (loss) | 9901 | €45,625 | €40,532 | -€5,093 | -11.2% |
| Financial income | 75/76B | €4,028 | €317 | -€3,711 | -92.1% |
| Recurring financial income | 75 | €4,028 | €317 | -€3,711 | -92.1% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €49,586 | €40,777 | -€8,809 | -17.8% |
| Income taxes | 67/77 | €13,271 | €16,712 | +€3,441 | +25.9% |
| Profit (loss) for the period | 9904 | €36,315 | €24,065 | -€12,250 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,315 | €24,065 | -€12,250 | -33.7% |
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 1 October 2026 via checked.be.