ELYONICA 3: 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 3
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,575
down €2,575 (-8.4%), from -€30,744 to -€33,319
- Other debts +€2,550
up €2,550 (+8.8%), from €28,938 to €31,488
- Depreciation -€1,467
down €1,467 (-100.0%), from €1,467 to €0
- Gross operating margin -€617
down €617 (-77.7%), from -€793 to -€1,410
- Other operating charges +€17
up €17 (+2.5%), from €657 to €674
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 | €103,290 | €103,262 | -€28 | 0.0% |
| Fixed assets | 21/28 | €103,132 | €103,132 | = | 0.0% |
| Tangible fixed assets | 22/27 | €103,132 | €103,132 | = | 0.0% |
| Land and buildings | 22 | €103,132 | €103,132 | = | 0.0% |
| Current assets | 29/58 | €158 | €129 | -€28 | -17.8% |
| Cash at bank and in hand | 54/58 | €158 | €129 | -€28 | -17.8% |
| Total equity and liabilities | 10/49 | €103,290 | €103,262 | -€28 | 0.0% |
| Equity | 10/15 | €74,257 | €71,681 | -€2,575 | -3.5% |
| 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 | -€30,744 | -€33,319 | -€2,575 | -8.4% |
| Amounts payable | 17/49 | €29,033 | €31,580 | +€2,547 | +8.8% |
| Amounts payable within one year | 42/48 | €28,938 | €31,580 | +€2,643 | +9.1% |
| Trade debts | 44 | €0 | €93 | +€93 | |
| Suppliers | 440/4 | €0 | €93 | +€93 | |
| Other amounts payable | 47/48 | €28,938 | €31,488 | +€2,550 | +8.8% |
| Accrued charges and deferred income | 492/3 | €96 | €0 | -€96 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,467 | €0 | -€1,467 | -100.0% |
| Other operating charges | 640/8 | €657 | €674 | +€17 | +2.5% |
| Gross operating margin | 9900 | -€793 | -€1,410 | -€617 | -77.7% |
| Operating profit (loss) | 9901 | -€2,917 | -€2,084 | +€833 | +28.6% |
| Financial charges | 65/66B | €505 | €492 | -€13 | -2.6% |
| Recurring financial charges | 65 | €505 | €492 | -€13 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,422 | -€2,575 | +€847 | +24.7% |
| Profit (loss) for the period | 9904 | -€3,422 | -€2,575 | +€847 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,422 | -€2,575 | +€847 | +24.7% |
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.