ELYPS: 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.
ELYPS
Largest movements
- Intangible fixed assets -€125,229
down €125,229 (-57.8%), from €216,836 to €91,607
- Receivables within one year -€44,036
down €44,036 (-53.4%), from €82,428 to €38,392
of which Other amounts receivable: -€50,536
- Financial fixed assets -€30,000
no longer reported in 2026 (was €30,000)
- Cash +€3,526
up €3,526 (+46.7%), from €7,552 to €11,079
mainly Net result for the year (+€766,078) and Tax, wage and social debts (+€416,703)
- Profit (loss) carried forward +€766,078
up €766,078 (+17.2%), from -€4.4m to -€3.7m
- Other debts -€660,675
down €660,675 (-72.5%), from €911,146 to €250,470
- Provisions -€609,760
no longer reported in 2026 (was €609,760)
- Tax, wage and social debts +€416,703
new in 2026: €416,703
- Trade debts -€128,439
down €128,439 (-60.0%), from €214,022 to €85,582
- Gross operating margin +€1.5m
up €1.5m, from -€101,972 to €1.4m
- Financial charges +€663,478
up €663,478 (+27340.1%), from €2,427 to €665,905
- Financial income +€571,030
up €571,030 (+33037.9%), from €1,728 to €572,758
of which Non-recurring financial income: +€570,000
- Other operating charges +€401,740
up €401,740 (+3521.2%), from €11,409 to €413,149
- Depreciation -€18,557
down €18,557 (-12.9%), from €143,786 to €125,229
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,779 | €141,178 | -€196,601 | -58.2% |
| Fixed assets | 21/28 | €246,836 | €91,607 | -€155,229 | -62.9% |
| Intangible fixed assets | 21 | €216,836 | €91,607 | -€125,229 | -57.8% |
| Financial fixed assets | 28 | €30,000 | - | -€30,000 | |
| Current assets | 29/58 | €90,943 | €49,571 | -€41,372 | -45.5% |
| Amounts receivable within one year | 40/41 | €82,428 | €38,392 | -€44,036 | -53.4% |
| Trade receivables | 40 | €31,074 | €37,574 | +€6,500 | +20.9% |
| Other amounts receivable | 41 | €51,354 | €818 | -€50,536 | -98.4% |
| Cash at bank and in hand | 54/58 | €7,552 | €11,079 | +€3,526 | +46.7% |
| Deferred charges and accrued income | 490/1 | €962 | €100 | -€862 | -89.6% |
| Total equity and liabilities | 10/49 | €337,779 | €141,178 | -€196,601 | -58.2% |
| Equity | 10/15 | -€1,397,149 | -€631,071 | +€766,078 | +54.8% |
| Contributions | 10/11 | €3,047,796 | €3,047,796 | = | 0.0% |
| Capital | 10 | €3,047,796 | €3,047,796 | = | 0.0% |
| Issued capital | 100 | €3,047,796 | €3,047,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,444,944 | -€3,678,866 | +€766,078 | +17.2% |
| Provisions and deferred taxes | 16 | €609,760 | - | -€609,760 | |
| Provisions for liabilities and charges | 160/5 | €609,760 | - | -€609,760 | |
| Other liabilities and charges | 164/5 | €609,760 | - | -€609,760 | |
| Amounts payable | 17/49 | €1,125,167 | €772,248 | -€352,919 | -31.4% |
| Amounts payable within one year | 42/48 | €1,125,167 | €752,756 | -€372,411 | -33.1% |
| Trade debts | 44 | €214,022 | €85,582 | -€128,439 | -60.0% |
| Suppliers | 440/4 | €214,022 | €85,582 | -€128,439 | -60.0% |
| Taxes, remuneration and social security | 45 | - | €416,703 | +€416,703 | |
| Taxes | 450/3 | - | €416,703 | +€416,703 | |
| Other amounts payable | 47/48 | €911,146 | €250,470 | -€660,675 | -72.5% |
| Accrued charges and deferred income | 492/3 | - | €19,492 | +€19,492 | |
| Non-recurring operating income | 76A | - | €609,760 | +€609,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,786 | €125,229 | -€18,557 | -12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,800 | - | -€2,800 | |
| Other operating charges | 640/8 | €11,409 | €413,149 | +€401,740 | +3521.2% |
| Non-recurring operating charges | 66A | €42,199 | - | -€42,199 | |
| Gross operating margin | 9900 | -€101,972 | €1,397,602 | +€1.5m | |
| Operating profit (loss) | 9901 | -€302,166 | €859,225 | +€1.2m | |
| Financial income | 75/76B | €1,728 | €572,758 | +€571,030 | +33037.9% |
| Recurring financial income | 75 | €1,728 | €2,758 | +€1,030 | +59.6% |
| Non-recurring financial income | 76B | - | €570,000 | +€570,000 | |
| Financial charges | 65/66B | €2,427 | €665,905 | +€663,478 | +27340.1% |
| Recurring financial charges | 65 | €2,427 | €665,905 | +€663,478 | +27340.1% |
| Profit (loss) for the period before taxes | 9903 | -€302,865 | €766,078 | +€1.1m | |
| Profit (loss) for the period | 9904 | -€302,865 | €766,078 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€302,865 | €766,078 | +€1.1m |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.