ELYONICA 4: 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 4
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,671
down €2,671 (-8.3%), from -€32,376 to -€35,048
- Other debts +€2,350
up €2,350 (+7.0%), from €33,650 to €36,000
- Depreciation -€1,782
down €1,782 (-100.0%), from €1,782 to €0
- Gross operating margin -€598
down €598 (-73.6%), from -€812 to -€1,410
- Other operating charges +€20
up €20 (+2.6%), from €748 to €767
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 | €136,369 | €136,048 | -€321 | -0.2% |
| Fixed assets | 21/28 | €135,577 | €135,577 | = | 0.0% |
| Tangible fixed assets | 22/27 | €135,577 | €135,577 | = | 0.0% |
| Land and buildings | 22 | €135,577 | €135,577 | = | 0.0% |
| Current assets | 29/58 | €792 | €470 | -€321 | -40.6% |
| Amounts receivable within one year | 40/41 | €677 | €348 | -€330 | -48.7% |
| Trade receivables | 40 | €330 | €0 | -€330 | -100.0% |
| Other amounts receivable | 41 | €348 | €348 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €114 | €123 | +€8 | +7.3% |
| Total equity and liabilities | 10/49 | €136,369 | €136,048 | -€321 | -0.2% |
| Equity | 10/15 | €102,624 | €99,952 | -€2,671 | -2.6% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Capital | 10 | €135,000 | €135,000 | = | 0.0% |
| Issued capital | 100 | €135,000 | €135,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,376 | -€35,048 | -€2,671 | -8.3% |
| Amounts payable | 17/49 | €33,745 | €36,095 | +€2,350 | +7.0% |
| Amounts payable within one year | 42/48 | €33,650 | €36,095 | +€2,445 | +7.3% |
| Trade debts | 44 | €0 | €95 | +€95 | |
| Suppliers | 440/4 | €0 | €95 | +€95 | |
| Other amounts payable | 47/48 | €33,650 | €36,000 | +€2,350 | +7.0% |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €0 | -€1,782 | -100.0% |
| Other operating charges | 640/8 | €748 | €767 | +€20 | +2.6% |
| Gross operating margin | 9900 | -€812 | -€1,410 | -€598 | -73.6% |
| Operating profit (loss) | 9901 | -€3,342 | -€2,177 | +€1,165 | +34.9% |
| Financial charges | 65/66B | €494 | €494 | -€0 | 0.0% |
| Recurring financial charges | 65 | €494 | €494 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,836 | -€2,671 | +€1,165 | +30.4% |
| Profit (loss) for the period | 9904 | -€3,836 | -€2,671 | +€1,165 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,836 | -€2,671 | +€1,165 | +30.4% |
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.