ELYONICA 2: 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 2
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€2,650
up €2,650 (+7.4%), from €36,048 to €38,698
- Profit (loss) carried forward -€2,632
down €2,632 (-8.3%), from -€31,740 to -€34,372
- Depreciation -€2,497
down €2,497 (-100.0%), from €2,497 to €0
- Gross operating margin -€643
down €643 (-79.7%), from -€806 to -€1,449
- Financial charges +€27
up €27 (+5.5%), from €490 to €517
- Other operating charges +€17
up €17 (+2.6%), from €650 to €666
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 | €109,399 | €109,424 | +€25 | 0.0% |
| Fixed assets | 21/28 | €109,302 | €109,302 | = | 0.0% |
| Tangible fixed assets | 22/27 | €109,302 | €109,302 | = | 0.0% |
| Land and buildings | 22 | €109,302 | €109,302 | = | 0.0% |
| Current assets | 29/58 | €97 | €122 | +€25 | +25.9% |
| Cash at bank and in hand | 54/58 | €97 | €122 | +€25 | +25.9% |
| Total equity and liabilities | 10/49 | €109,399 | €109,424 | +€25 | 0.0% |
| Equity | 10/15 | €73,260 | €70,628 | -€2,632 | -3.6% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,740 | -€34,372 | -€2,632 | -8.3% |
| Amounts payable | 17/49 | €36,138 | €38,795 | +€2,657 | +7.4% |
| Amounts payable within one year | 42/48 | €36,048 | €38,795 | +€2,747 | +7.6% |
| Trade debts | 44 | €0 | €97 | +€97 | |
| Suppliers | 440/4 | €0 | €97 | +€97 | |
| Other amounts payable | 47/48 | €36,048 | €38,698 | +€2,650 | +7.4% |
| Accrued charges and deferred income | 492/3 | €91 | €1 | -€90 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €0 | -€2,497 | -100.0% |
| Other operating charges | 640/8 | €650 | €666 | +€17 | +2.6% |
| Gross operating margin | 9900 | -€806 | -€1,449 | -€643 | -79.7% |
| Operating profit (loss) | 9901 | -€3,953 | -€2,115 | +€1,837 | +46.5% |
| Financial charges | 65/66B | €490 | €517 | +€27 | +5.5% |
| Recurring financial charges | 65 | €490 | €517 | +€27 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,442 | -€2,632 | +€1,810 | +40.7% |
| Profit (loss) for the period | 9904 | -€4,442 | -€2,632 | +€1,810 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,442 | -€2,632 | +€1,810 | +40.7% |
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 5 October 2026 via checked.be.