Elyosser Concept: 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.
Elyosser Concept
Largest movements
- Receivables within one year +€10,315
up €10,315 (+273%), from €3,781 to €14,096
- Tangible fixed assets -€5,294
no longer reported in 2025 (was €5,294)
- Cash +€1,421
up €1,421 (+349%), from €407 to €1,827
mainly Contributions, distributions and other (+€44,401) and Net result for the year (+€6,859)
- Profit (loss) carried forward +€51,260
up €51,260, from -€44,040 to €7,220
- Other debts -€41,457
no longer reported in 2025 (was €41,457)
- Tax, wage and social debts -€3,827
no longer reported in 2025 (was €3,827)
- Trade debts +€466
new in 2025: €466
- Turnover +€8,947
up €8,947 (+31.5%), from €28,400 to €37,347
- Gross operating margin +€8,322
up €8,322 (+1,108%), from €751 to €9,073
- Other operating charges +€1,823
up €1,823 (+467%), from €391 to €2,214
- Purchases and services +€625
up €625 (+2.3%), from €27,649 to €28,274
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 | €9,482 | €15,924 | +€6,441 | +67.9% |
| Fixed assets | 21/28 | €5,294 | - | -€5,294 | |
| Tangible fixed assets | 22/27 | €5,294 | - | -€5,294 | |
| Plant, machinery and equipment | 23 | €5,294 | - | -€5,294 | |
| Current assets | 29/58 | €4,188 | €15,924 | +€11,736 | +280% |
| Amounts receivable within one year | 40/41 | €3,781 | €14,096 | +€10,315 | +273% |
| Other amounts receivable | 41 | €3,781 | €14,096 | +€10,315 | +273% |
| Cash at bank and in hand | 54/58 | €407 | €1,827 | +€1,421 | +349% |
| Total equity and liabilities | 10/49 | €9,482 | €15,924 | +€6,441 | +67.9% |
| Equity | 10/15 | -€35,802 | €15,458 | +€51,260 | |
| Contributions | 10/11 | €8,238 | €8,238 | = | 0.0% |
| Capital | 10 | €8,238 | €8,238 | = | 0.0% |
| Issued capital | 100 | €8,238 | €8,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,040 | €7,220 | +€51,260 | |
| Amounts payable | 17/49 | €45,285 | €466 | -€44,819 | -99.0% |
| Amounts payable within one year | 42/48 | €45,285 | €466 | -€44,819 | -99.0% |
| Trade debts | 44 | - | €466 | +€466 | |
| Suppliers | 440/4 | - | €466 | +€466 | |
| Taxes, remuneration and social security | 45 | €3,827 | - | -€3,827 | |
| Remuneration and social security | 454/9 | €3,827 | - | -€3,827 | |
| Other amounts payable | 47/48 | €41,457 | - | -€41,457 | |
| Turnover | 70 | €28,400 | €37,347 | +€8,947 | +31.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,649 | €28,274 | +€625 | +2.3% |
| Other operating charges | 640/8 | €391 | €2,214 | +€1,823 | +467% |
| Gross operating margin | 9900 | €751 | €9,073 | +€8,322 | +1,108% |
| Operating profit (loss) | 9901 | €361 | €6,859 | +€6,499 | +1,802% |
| Profit (loss) for the period before taxes | 9903 | €361 | €6,859 | +€6,499 | +1,802% |
| Profit (loss) for the period | 9904 | €361 | €6,859 | +€6,499 | +1,802% |
| Profit (loss) for the period to be appropriated | 9905 | €361 | €6,859 | +€6,499 | +1,802% |
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 16 October 2026 via checked.be.