ELYOUT 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.
ELYOUT CONCEPT
Largest movements
- Receivables within one year +€3,735
up €3,735 (+1,100%), from €339 to €4,074
- Tangible fixed assets -€2,333
down €2,333 (-35.7%), from €6,535 to €4,202
- Cash -€186
down €186 (-5.8%), from €3,199 to €3,013
mainly Receivables within one year (-€3,735)
- Profit (loss) carried forward +€1,043
up €1,043 (+57.2%), from -€1,824 to -€781
- Tax, wage and social debts +€173
up €173 (+19.3%), from €897 to €1,070
- Turnover +€19,452
up €19,452 (+148%), from €13,174 to €32,626
- Purchases and services +€12,523
up €12,523 (+80.1%), from €15,638 to €28,160
- Gross operating margin +€4,930
up €4,930, from -€464 to €4,466
- Depreciation +€1,868
up €1,868 (+401%), from €465 to €2,333
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 | €10,073 | €11,289 | +€1,216 | +12.1% |
| Fixed assets | 21/28 | €6,535 | €4,202 | -€2,333 | -35.7% |
| Tangible fixed assets | 22/27 | €6,535 | €4,202 | -€2,333 | -35.7% |
| Furniture and vehicles | 24 | €6,535 | €4,202 | -€2,333 | -35.7% |
| Current assets | 29/58 | €3,538 | €7,088 | +€3,549 | +100% |
| Amounts receivable within one year | 40/41 | €339 | €4,074 | +€3,735 | +1,100% |
| Trade receivables | 40 | €339 | €4,074 | +€3,735 | +1,100% |
| Cash at bank and in hand | 54/58 | €3,199 | €3,013 | -€186 | -5.8% |
| Total equity and liabilities | 10/49 | €10,073 | €11,289 | +€1,216 | +12.1% |
| Equity | 10/15 | -€1,824 | -€781 | +€1,043 | +57.2% |
| Profit (loss) carried forward | 14 | -€1,824 | -€781 | +€1,043 | +57.2% |
| Amounts payable | 17/49 | €11,897 | €12,070 | +€173 | +1.5% |
| Amounts payable within one year | 42/48 | €11,897 | €12,070 | +€173 | +1.5% |
| Taxes, remuneration and social security | 45 | €897 | €1,070 | +€173 | +19.3% |
| Taxes | 450/3 | €897 | €1,070 | +€173 | +19.3% |
| Other amounts payable | 47/48 | €11,000 | €11,000 | = | 0.0% |
| Turnover | 70 | €13,174 | €32,626 | +€19,452 | +148% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,638 | €28,160 | +€12,523 | +80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €2,333 | +€1,868 | +401% |
| Other operating charges | 640/8 | €836 | €990 | +€155 | +18.5% |
| Gross operating margin | 9900 | -€464 | €4,466 | +€4,930 | |
| Operating profit (loss) | 9901 | -€1,765 | €1,142 | +€2,908 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €59 | €101 | +€42 | +71.9% |
| Recurring financial charges | 65 | €59 | €101 | +€42 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,824 | €1,043 | +€2,867 | |
| Profit (loss) for the period | 9904 | -€1,824 | €1,043 | +€2,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,824 | €1,043 | +€2,867 |
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 13 October 2026 via checked.be.