ELYS CONSULT: 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.
ELYS CONSULT
Largest movements
- Tangible fixed assets -€23,637
down €23,637 (-4.1%), from €580,965 to €557,328
of which Land and buildings: -€19,217
- Receivables within one year -€7,030
no longer reported in 2025 (was €7,030)
of which Other amounts receivable: -€6,386
- Profit (loss) carried forward -€46,154
down €46,154, from €8,996 to -€37,158
- Tax, wage and social debts +€37,535
new in 2025: €37,535
- Debts after one year -€23,889
down €23,889 (-16.2%), from €147,914 to €124,025
- Gross operating margin -€1,225
down €1,225 (-4.4%), from €28,097 to €26,872
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 | €591,030 | €558,820 | -€32,211 | -5.4% |
| Fixed assets | 21/28 | €580,965 | €557,328 | -€23,637 | -4.1% |
| Tangible fixed assets | 22/27 | €580,965 | €557,328 | -€23,637 | -4.1% |
| Land and buildings | 22 | €567,052 | €547,835 | -€19,217 | -3.4% |
| Plant, machinery and equipment | 23 | €12,377 | €8,342 | -€4,036 | -32.6% |
| Furniture and vehicles | 24 | €1,536 | €1,152 | -€384 | -25.0% |
| Current assets | 29/58 | €10,066 | €1,491 | -€8,574 | -85.2% |
| Amounts receivable within one year | 40/41 | €7,030 | - | -€7,030 | |
| Trade receivables | 40 | €644 | - | -€644 | |
| Other amounts receivable | 41 | €6,386 | - | -€6,386 | |
| Cash at bank and in hand | 54/58 | €3,036 | €816 | -€2,220 | -73.1% |
| Deferred charges and accrued income | 490/1 | - | €675 | +€675 | |
| Total equity and liabilities | 10/49 | €591,030 | €558,820 | -€32,211 | -5.4% |
| Equity | 10/15 | €29,456 | -€16,698 | -€46,154 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,996 | -€37,158 | -€46,154 | |
| Amounts payable | 17/49 | €561,575 | €575,517 | +€13,943 | +2.5% |
| Amounts payable after more than one year | 17 | €147,914 | €124,025 | -€23,889 | -16.2% |
| Financial debts | 170/4 | €147,914 | €124,025 | -€23,889 | -16.2% |
| Amounts payable within one year | 42/48 | €413,661 | €451,492 | +€37,832 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €23,592 | €23,889 | +€297 | +1.3% |
| Taxes, remuneration and social security | 45 | - | €37,535 | +€37,535 | |
| Taxes | 450/3 | - | €37,535 | +€37,535 | |
| Other amounts payable | 47/48 | €390,068 | €390,068 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,764 | €23,637 | -€128 | -0.5% |
| Other operating charges | 640/8 | €2,717 | €2,797 | +€81 | +3.0% |
| Non-recurring operating charges | 66A | - | €44,290 | +€44,290 | |
| Gross operating margin | 9900 | €28,097 | €26,872 | -€1,225 | -4.4% |
| Operating profit (loss) | 9901 | €1,616 | -€43,852 | -€45,468 | |
| Financial charges | 65/66B | €2,444 | €2,301 | -€143 | -5.9% |
| Recurring financial charges | 65 | €2,444 | €2,301 | -€143 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€829 | -€46,154 | -€45,325 | -5469.9% |
| Profit (loss) for the period | 9904 | -€829 | -€46,154 | -€45,325 | -5469.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€829 | -€46,154 | -€45,325 | -5469.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.