ELYONICA 1: 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.
ELYONICA 1
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€2,152
down €2,152 (-5.2%), from €41,363 to €39,211
of which Distributable reserves: -€2,152
- Other debts +€2,100
up €2,100 (+5.7%), from €36,924 to €39,024
- Depreciation -€2,514
down €2,514 (-100.0%), from €2,514 to €0
- Gross operating margin +€322
up €322 (+18.6%), from -€1,732 to -€1,410
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 | €139,787 | €139,849 | +€62 | 0.0% |
| Fixed assets | 21/28 | €139,070 | €139,070 | = | 0.0% |
| Tangible fixed assets | 22/27 | €139,070 | €139,070 | = | 0.0% |
| Land and buildings | 22 | €139,070 | €139,070 | = | 0.0% |
| Current assets | 29/58 | €717 | €779 | +€62 | +8.7% |
| Amounts receivable within one year | 40/41 | €695 | €695 | = | 0.0% |
| Other amounts receivable | 41 | €695 | €695 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22 | €84 | +€62 | +289.4% |
| Total equity and liabilities | 10/49 | €139,787 | €139,849 | +€62 | 0.0% |
| Equity | 10/15 | €102,863 | €100,711 | -€2,152 | -2.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €41,363 | €39,211 | -€2,152 | -5.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €35,213 | €33,061 | -€2,152 | -6.1% |
| Amounts payable | 17/49 | €36,924 | €39,138 | +€2,214 | +6.0% |
| Amounts payable within one year | 42/48 | €36,924 | €39,138 | +€2,214 | +6.0% |
| Trade debts | 44 | - | €114 | +€114 | |
| Suppliers | 440/4 | - | €114 | +€114 | |
| Other amounts payable | 47/48 | €36,924 | €39,024 | +€2,100 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,514 | €0 | -€2,514 | -100.0% |
| Other operating charges | 640/8 | €671 | €688 | +€17 | +2.5% |
| Gross operating margin | 9900 | -€1,732 | -€1,410 | +€322 | +18.6% |
| Operating profit (loss) | 9901 | -€4,916 | -€2,098 | +€2,819 | +57.3% |
| Financial charges | 65/66B | €53 | €54 | +€2 | +2.9% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,969 | -€2,152 | +€2,817 | +56.7% |
| Profit (loss) for the period | 9904 | -€4,969 | -€2,152 | +€2,817 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,969 | -€2,152 | +€2,817 | +56.7% |
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 7 October 2026 via checked.be.