ELYOR Energy Group: what changed
Two financial 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.
ELYOR Energy Group
Largest movements
- Receivables within one year +€299,451
up €299,451 (+75.1%), from €398,824 to €698,275
of which Trade receivables: +€307,237
- Cash -€15,068
down €15,068 (-100%), from €15,068 to €0
mainly Receivables within one year (-€299,451) and Contributions, distributions and other (-€32,000)
- Trade debts +€231,240
up €231,240 (+88.2%), from €262,244 to €493,484
- Reserves +€19,629
up €19,629 (+26.8%), from €73,237 to €92,866
of which Distributable reserves: +€19,629
- Short-term financial debts +€11,925
new in 2025: €11,925
- Other debts +€11,725
up €11,725 (+7.4%), from €158,350 to €170,075
- Tax, wage and social debts +€9,863
up €9,863 (+382%), from €2,581 to €12,444
- Gross operating margin +€27,800
up €27,800 (+93.5%), from €29,741 to €57,541
- Taxes +€2,936
up €2,936 (+129%), from €2,284 to €5,220
- Financial charges +€1,555
up €1,555 (+99.4%), from €1,565 to €3,120
of which Financial charges: +€1,554
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.
Derived cash bridge
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 | €619,912 | €904,294 | +€284,382 | +45.9% |
| Fixed assets | 21/28 | €149,020 | €149,019 | -€1 | 0.0% |
| Intangible fixed assets | 21 | €140,000 | €140,000 | = | 0.0% |
| Financial fixed assets | 28 | €9,020 | €9,019 | -€1 | 0.0% |
| Current assets | 29/58 | €470,892 | €755,275 | +€284,383 | +60.4% |
| Stocks and contracts in progress | 3 | €57,000 | €57,000 | = | 0.0% |
| Stocks | 30/36 | €57,000 | €57,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €398,824 | €698,275 | +€299,451 | +75.1% |
| Trade receivables | 40 | €292,938 | €600,174 | +€307,237 | +105% |
| Other amounts receivable | 41 | €105,886 | €98,100 | -€7,786 | -7.4% |
| Cash at bank and in hand | 54/58 | €15,068 | €0 | -€15,068 | -100% |
| Total equity and liabilities | 10/49 | €619,912 | €904,294 | +€284,382 | +45.9% |
| Equity | 10/15 | €196,737 | €216,366 | +€19,629 | +10.0% |
| Contributions | 10/11 | €123,500 | €123,500 | = | 0.0% |
| Capital | 10 | €123,500 | €123,500 | = | 0.0% |
| Issued capital | 100 | €123,500 | €123,500 | = | 0.0% |
| Reserves | 13 | €73,237 | €92,866 | +€19,629 | +26.8% |
| Non-distributable reserves | 130/1 | €12,350 | €12,350 | = | 0.0% |
| Legal reserve | 130 | €12,350 | €12,350 | = | 0.0% |
| Distributable reserves | 133 | €60,887 | €80,516 | +€19,629 | +32.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €423,175 | €687,928 | +€264,753 | +62.6% |
| Amounts payable within one year | 42/48 | €423,175 | €687,928 | +€264,753 | +62.6% |
| Financial debts | 43 | - | €11,925 | +€11,925 | |
| Credit institutions | 430/8 | - | €11,925 | +€11,925 | |
| Trade debts | 44 | €262,244 | €493,484 | +€231,240 | +88.2% |
| Suppliers | 440/4 | €262,244 | €493,484 | +€231,240 | +88.2% |
| Taxes, remuneration and social security | 45 | €2,581 | €12,444 | +€9,863 | +382% |
| Taxes | 450/3 | €2,581 | €12,444 | +€9,863 | +382% |
| Other amounts payable | 47/48 | €158,350 | €170,075 | +€11,725 | +7.4% |
| Non-recurring operating income | 76A | €8,950 | €0 | -€8,950 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €75 | €0 | -€75 | -100% |
| Gross operating margin | 9900 | €29,741 | €57,541 | +€27,800 | +93.5% |
| Operating profit (loss) | 9901 | €29,278 | €57,141 | +€27,863 | +95.2% |
| Financial income | 75/76B | €3,209 | €2,828 | -€380 | -11.9% |
| Recurring financial income | 75 | €3,209 | €2,828 | -€380 | -11.9% |
| Financial charges | 65/66B | €1,565 | €3,120 | +€1,555 | +99.4% |
| Recurring financial charges | 65 | €1,565 | €3,119 | +€1,554 | +99.3% |
| Non-recurring financial charges | 66B | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €30,922 | €56,849 | +€25,927 | +83.8% |
| Income taxes | 67/77 | €2,284 | €5,220 | +€2,936 | +129% |
| Profit (loss) for the period | 9904 | €28,638 | €51,629 | +€22,991 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,638 | €51,629 | +€22,991 | +80.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.