ELYRA: 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.
ELYRA
Largest movements
- Current investments +€59,556
up €59,556 (+161.5%), from €36,876 to €96,432
- Receivables within one year +€29,040
up €29,040 (+37.2%), from €78,150 to €107,190
- Cash -€16,215
down €16,215 (-28.8%), from €56,352 to €40,137
mainly Current investments (-€59,556) and Receivables within one year (-€29,040)
- Reserves +€61,012
up €61,012 (+42.5%), from €143,717 to €204,729
- Tax, wage and social debts +€11,365
up €11,365 (+48.4%), from €23,493 to €34,858
- Taxes +€27,479
up €27,479 (+342.4%), from €8,025 to €35,504
- Gross operating margin +€23,475
up €23,475 (+32.5%), from €72,278 to €95,753
- Financial income +€1,220
new in 2025: €1,220
- Financial charges -€984
down €984 (-93.4%), from €1,053 to €69
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.
Cash bridge derived
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 | €171,378 | €243,759 | +€72,381 | +42.2% |
| Current assets | 29/58 | €171,378 | €243,759 | +€72,381 | +42.2% |
| Amounts receivable within one year | 40/41 | €78,150 | €107,190 | +€29,040 | +37.2% |
| Trade receivables | 40 | €78,150 | €107,190 | +€29,040 | +37.2% |
| Current investments | 50/53 | €36,876 | €96,432 | +€59,556 | +161.5% |
| Cash at bank and in hand | 54/58 | €56,352 | €40,137 | -€16,215 | -28.8% |
| Total equity and liabilities | 10/49 | €171,378 | €243,759 | +€72,381 | +42.2% |
| Equity | 10/15 | €146,217 | €207,229 | +€61,012 | +41.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €143,717 | €204,729 | +€61,012 | +42.5% |
| Distributable reserves | 133 | €143,717 | €204,729 | +€61,012 | +42.5% |
| Amounts payable | 17/49 | €25,160 | €36,530 | +€11,369 | +45.2% |
| Amounts payable within one year | 42/48 | €25,160 | €36,530 | +€11,369 | +45.2% |
| Trade debts | 44 | €96 | €101 | +€5 | +5.0% |
| Suppliers | 440/4 | €96 | €101 | +€5 | +5.0% |
| Taxes, remuneration and social security | 45 | €23,493 | €34,858 | +€11,365 | +48.4% |
| Taxes | 450/3 | €23,493 | €34,858 | +€11,365 | +48.4% |
| Other amounts payable | 47/48 | €1,571 | €1,571 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €72,278 | €95,753 | +€23,475 | +32.5% |
| Operating profit (loss) | 9901 | €71,893 | €95,365 | +€23,472 | +32.6% |
| Financial income | 75/76B | - | €1,220 | +€1,220 | |
| Recurring financial income | 75 | - | €1,220 | +€1,220 | |
| Financial charges | 65/66B | €1,053 | €69 | -€984 | -93.4% |
| Recurring financial charges | 65 | €1,053 | €69 | -€984 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €70,840 | €96,516 | +€25,675 | +36.2% |
| Income taxes | 67/77 | €8,025 | €35,504 | +€27,479 | +342.4% |
| Profit (loss) for the period | 9904 | €62,816 | €61,012 | -€1,804 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,816 | €61,012 | -€1,804 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.