ELYSBERG CONFISERIE: 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.
ELYSBERG CONFISERIE
Largest movements
- Receivables within one year -€783
down €783 (-8.4%), from €9,373 to €8,590
of which Trade receivables: -€593
- Cash +€372
up €372 (+153%), from €242 to €614
mainly Receivables within one year (+€783) and Accrued charges and deferred income (+€400)
- Trade debts -€603
down €603 (-100%), from €603 to €0
- Accrued charges and deferred income +€400
new in 2025: €400
- Profit (loss) carried forward -€233
down €233 (-4.9%), from -€4,721 to -€4,954
- Gross operating margin +€2,389
up €2,389, from -€2,208 to €181
- Other operating charges -€331
down €331 (-36.1%), from €917 to €585
- Financial income -€25
down €25 (-9.1%), from €271 to €246
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 | €10,142 | €9,706 | -€436 | -4.3% |
| Fixed assets | 21/28 | €256 | €256 | = | 0.0% |
| Financial fixed assets | 28 | €256 | €256 | = | 0.0% |
| Current assets | 29/58 | €9,886 | €9,450 | -€436 | -4.4% |
| Amounts receivable within one year | 40/41 | €9,373 | €8,590 | -€783 | -8.4% |
| Trade receivables | 40 | €705 | €112 | -€593 | -84.1% |
| Other amounts receivable | 41 | €8,668 | €8,478 | -€190 | -2.2% |
| Cash at bank and in hand | 54/58 | €242 | €614 | +€372 | +153% |
| Deferred charges and accrued income | 490/1 | €271 | €246 | -€25 | -9.1% |
| Total equity and liabilities | 10/49 | €10,142 | €9,706 | -€436 | -4.3% |
| Equity | 10/15 | €9,539 | €9,306 | -€233 | -2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,721 | -€4,954 | -€233 | -4.9% |
| Amounts payable | 17/49 | €603 | €400 | -€203 | -33.7% |
| Amounts payable within one year | 42/48 | €603 | €0 | -€603 | -100% |
| Trade debts | 44 | €603 | €0 | -€603 | -100% |
| Suppliers | 440/4 | €603 | €0 | -€603 | -100% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €917 | €585 | -€331 | -36.1% |
| Gross operating margin | 9900 | -€2,208 | €181 | +€2,389 | |
| Operating profit (loss) | 9901 | -€3,125 | -€404 | +€2,720 | +87.1% |
| Financial income | 75/76B | €271 | €246 | -€25 | -9.1% |
| Recurring financial income | 75 | €271 | €246 | -€25 | -9.1% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.2% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,928 | -€233 | +€2,695 | +92.0% |
| Profit (loss) for the period | 9904 | -€2,928 | -€233 | +€2,695 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,928 | -€233 | +€2,695 | +92.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.