Elyra Consultis: 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 Consultis
Largest movements
- Tangible fixed assets +€18,676
up €18,676 (+116%), from €16,146 to €34,821
of which Furniture and vehicles: +€18,927
- Receivables within one year +€8,106
up €8,106 (+25.1%), from €32,354 to €40,460
of which Other amounts receivable: +€11,363
- Other debts +€96,557
new in 2025: €96,557
- Reserves -€72,500
down €72,500 (-30.5%), from €237,550 to €165,050
- Tax, wage and social debts +€3,276
up €3,276 (+10.1%), from €32,448 to €35,723
- Gross operating margin -€37,539
down €37,539 (-40.3%), from €93,123 to €55,585
- Taxes -€8,031
down €8,031 (-37.7%), from €21,324 to €13,294
- Depreciation +€1,903
up €1,903 (+51.9%), from €3,664 to €5,567
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 | €273,974 | €299,841 | +€25,867 | +9.4% |
| Fixed assets | 21/28 | €16,146 | €34,821 | +€18,676 | +116% |
| Tangible fixed assets | 22/27 | €16,146 | €34,821 | +€18,676 | +116% |
| Furniture and vehicles | 24 | €13,703 | €32,630 | +€18,927 | +138% |
| Other tangible fixed assets | 26 | €2,442 | €2,191 | -€251 | -10.3% |
| Current assets | 29/58 | €257,828 | €265,019 | +€7,191 | +2.8% |
| Amounts receivable after more than one year | 29 | €132,370 | €132,370 | = | 0.0% |
| Trade receivables | 290 | €132,370 | €132,370 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,354 | €40,460 | +€8,106 | +25.1% |
| Trade receivables | 40 | €16,380 | €13,124 | -€3,256 | -19.9% |
| Other amounts receivable | 41 | €15,974 | €27,337 | +€11,363 | +71.1% |
| Cash at bank and in hand | 54/58 | €90,335 | €89,737 | -€598 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,769 | €2,452 | -€318 | -11.5% |
| Total equity and liabilities | 10/49 | €273,974 | €299,841 | +€25,867 | +9.4% |
| Equity | 10/15 | €239,921 | €167,050 | -€72,871 | -30.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €237,550 | €165,050 | -€72,500 | -30.5% |
| Distributable reserves | 133 | €237,550 | €165,050 | -€72,500 | -30.5% |
| Profit (loss) carried forward | 14 | €371 | - | -€371 | |
| Amounts payable | 17/49 | €34,053 | €132,791 | +€98,737 | +290% |
| Amounts payable within one year | 42/48 | €33,768 | €132,336 | +€98,567 | +292% |
| Trade debts | 44 | €1,321 | €56 | -€1,265 | -95.8% |
| Suppliers | 440/4 | €1,321 | €56 | -€1,265 | -95.8% |
| Taxes, remuneration and social security | 45 | €32,448 | €35,723 | +€3,276 | +10.1% |
| Taxes | 450/3 | €32,448 | €35,723 | +€3,276 | +10.1% |
| Other amounts payable | 47/48 | - | €96,557 | +€96,557 | |
| Accrued charges and deferred income | 492/3 | €285 | €455 | +€170 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,664 | €5,567 | +€1,903 | +51.9% |
| Other operating charges | 640/8 | €993 | €699 | -€294 | -29.6% |
| Gross operating margin | 9900 | €93,123 | €55,585 | -€37,539 | -40.3% |
| Operating profit (loss) | 9901 | €88,467 | €49,319 | -€39,147 | -44.3% |
| Financial income | 75/76B | €6,888 | €6,021 | -€867 | -12.6% |
| Recurring financial income | 75 | €6,888 | €6,021 | -€867 | -12.6% |
| Financial charges | 65/66B | €1,174 | €1,321 | +€148 | +12.6% |
| Recurring financial charges | 65 | €1,174 | €1,321 | +€148 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €94,181 | €54,019 | -€40,162 | -42.6% |
| Income taxes | 67/77 | €21,324 | €13,294 | -€8,031 | -37.7% |
| Profit (loss) for the period | 9904 | €72,857 | €40,725 | -€32,132 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,857 | €40,725 | -€32,132 | -44.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.