ELYSIAN: 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.
ELYSIAN
Largest movements
- Stocks and contracts +€6,975
up €6,975 (+27.1%), from €25,782 to €32,757
- Receivables within one year -€5,474
down €5,474 (-17.1%), from €31,962 to €26,489
of which Trade receivables: -€5,636
- Cash +€2,450
up €2,450 (+340.3%), from €720 to €3,170
mainly Net result for the year (+€7,774) and Receivables within one year (+€5,474)
- Profit (loss) carried forward +€7,774
up €7,774 (+251.9%), from €3,086 to €10,860
- Trade debts -€6,920
down €6,920 (-34.7%), from €19,928 to €13,008
- Tax, wage and social debts +€3,037
up €3,037 (+40.9%), from €7,432 to €10,470
- Gross operating margin +€5,248
up €5,248 (+82.4%), from €6,371 to €11,618
- Taxes +€1,420
up €1,420 (+100.7%), from €1,410 to €2,830
- Depreciation -€373
down €373 (-44.9%), from €832 to €458
- Financial income -€209
down €209 (-84.3%), from €248 to €39
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 | €58,923 | €62,416 | +€3,493 | +5.9% |
| Fixed assets | 21/28 | €458 | €0 | -€458 | -100.0% |
| Tangible fixed assets | 22/27 | €458 | €0 | -€458 | -100.0% |
| Plant, machinery and equipment | 23 | €458 | €0 | -€458 | -100.0% |
| Current assets | 29/58 | €58,465 | €62,416 | +€3,951 | +6.8% |
| Stocks and contracts in progress | 3 | €25,782 | €32,757 | +€6,975 | +27.1% |
| Stocks | 30/36 | €25,782 | €32,757 | +€6,975 | +27.1% |
| Amounts receivable within one year | 40/41 | €31,962 | €26,489 | -€5,474 | -17.1% |
| Trade receivables | 40 | €31,958 | €26,322 | -€5,636 | -17.6% |
| Other amounts receivable | 41 | €4 | €166 | +€162 | +3639.1% |
| Cash at bank and in hand | 54/58 | €720 | €3,170 | +€2,450 | +340.3% |
| Total equity and liabilities | 10/49 | €58,923 | €62,416 | +€3,493 | +5.9% |
| Equity | 10/15 | €9,086 | €16,860 | +€7,774 | +85.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,086 | €10,860 | +€7,774 | +251.9% |
| Amounts payable | 17/49 | €49,837 | €45,556 | -€4,281 | -8.6% |
| Amounts payable within one year | 42/48 | €49,438 | €45,556 | -€3,882 | -7.9% |
| Trade debts | 44 | €19,928 | €13,008 | -€6,920 | -34.7% |
| Suppliers | 440/4 | €19,928 | €13,008 | -€6,920 | -34.7% |
| Taxes, remuneration and social security | 45 | €7,432 | €10,470 | +€3,037 | +40.9% |
| Taxes | 450/3 | €7,432 | €10,470 | +€3,037 | +40.9% |
| Other amounts payable | 47/48 | €22,078 | €22,078 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €399 | €0 | -€399 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €458 | -€373 | -44.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €6,371 | €11,618 | +€5,248 | +82.4% |
| Operating profit (loss) | 9901 | €5,034 | €10,640 | +€5,607 | +111.4% |
| Financial income | 75/76B | €248 | €39 | -€209 | -84.3% |
| Recurring financial income | 75 | €248 | €39 | -€209 | -84.3% |
| Financial charges | 65/66B | €107 | €76 | -€31 | -29.1% |
| Recurring financial charges | 65 | €107 | €76 | -€31 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €5,175 | €10,604 | +€5,429 | +104.9% |
| Income taxes | 67/77 | €1,410 | €2,830 | +€1,420 | +100.7% |
| Profit (loss) for the period | 9904 | €3,765 | €7,774 | +€4,009 | +106.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,765 | €7,774 | +€4,009 | +106.5% |
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 11 October 2026 via checked.be.