ELYPSIA RECORDS: 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.
ELYPSIA RECORDS
Largest movements
- Intangible fixed assets +€27,583
up €27,583 (+35.6%), from €77,542 to €105,125
- Cash +€2,151
new in 2024: €2,151
mainly Other debts (+€79,900) and Tax, wage and social debts (+€16,158)
- Receivables within one year +€1,946
up €1,946 (+7.6%), from €25,624 to €27,570
of which Other amounts receivable: +€21,966
- Other debts +€79,900
up €79,900 (+20.5%), from €389,542 to €469,442
- Profit (loss) carried forward -€67,162
down €67,162 (-21.4%), from -€313,234 to -€380,397
- Tax, wage and social debts +€16,158
up €16,158 (+2,210%), from €731 to €16,889
- Trade debts +€4,369
up €4,369 (+37.0%), from €11,808 to €16,176
- Short-term financial debts -€1,798
down €1,798 (-53.2%), from €3,381 to €1,583
of which Credit institutions: -€3,381
- Gross operating margin -€43,289
down €43,289 (-197%), from -€21,964 to -€65,253
- Financial charges +€1,242
up €1,242 (+217%), from €573 to €1,815
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,890 | €142,357 | +€31,467 | +28.4% |
| Fixed assets | 21/28 | €77,542 | €105,125 | +€27,583 | +35.6% |
| Intangible fixed assets | 21 | €77,542 | €105,125 | +€27,583 | +35.6% |
| Current assets | 29/58 | €33,348 | €37,232 | +€3,884 | +11.6% |
| Amounts receivable within one year | 40/41 | €25,624 | €27,570 | +€1,946 | +7.6% |
| Trade receivables | 40 | €23,250 | €3,230 | -€20,020 | -86.1% |
| Other amounts receivable | 41 | €2,374 | €24,340 | +€21,966 | +925% |
| Cash at bank and in hand | 54/58 | - | €2,151 | +€2,151 | |
| Deferred charges and accrued income | 490/1 | €7,724 | €7,511 | -€214 | -2.8% |
| Total equity and liabilities | 10/49 | €110,890 | €142,357 | +€31,467 | +28.4% |
| Equity | 10/15 | -€294,634 | -€361,797 | -€67,162 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€313,234 | -€380,397 | -€67,162 | -21.4% |
| Amounts payable | 17/49 | €405,524 | €504,153 | +€98,629 | +24.3% |
| Amounts payable within one year | 42/48 | €405,524 | €504,153 | +€98,629 | +24.3% |
| Financial debts | 43 | €3,381 | €1,583 | -€1,798 | -53.2% |
| Credit institutions | 430/8 | €3,381 | - | -€3,381 | |
| Other loans | 439 | - | €1,583 | +€1,583 | |
| Trade debts | 44 | €11,808 | €16,176 | +€4,369 | +37.0% |
| Suppliers | 440/4 | €11,808 | €16,176 | +€4,369 | +37.0% |
| Advances received on contracts in progress | 46 | €63 | €63 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €731 | €16,889 | +€16,158 | +2,210% |
| Taxes | 450/3 | €731 | €16,889 | +€16,158 | +2,210% |
| Other amounts payable | 47/48 | €389,542 | €469,442 | +€79,900 | +20.5% |
| Remuneration, social security and pensions | 62 | - | €98 | +€98 | |
| Gross operating margin | 9900 | -€21,964 | -€65,253 | -€43,289 | -197% |
| Operating profit (loss) | 9901 | -€21,964 | -€65,352 | -€43,388 | -198% |
| Financial income | 75/76B | €76 | €5 | -€71 | -93.4% |
| Recurring financial income | 75 | €76 | €5 | -€71 | -93.4% |
| Financial charges | 65/66B | €573 | €1,815 | +€1,242 | +217% |
| Recurring financial charges | 65 | €573 | €1,815 | +€1,242 | +217% |
| Profit (loss) for the period before taxes | 9903 | -€22,462 | -€67,162 | -€44,701 | -199% |
| Profit (loss) for the period | 9904 | -€22,462 | -€67,162 | -€44,701 | -199% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,462 | -€67,162 | -€44,701 | -199% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.