ELYSIO: 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.
ELYSIO
Largest movements
- Cash +€18,780
up €18,780 (+100%), from €18,726 to €37,505
mainly Debts after one year (+€70,000) and Depreciation (+€13,370)
- Deferred charges and accrued income +€13,959
up €13,959 (+193%), from €7,230 to €21,189
- Receivables within one year -€3,056
down €3,056 (-79.2%), from €3,860 to €804
of which Trade receivables: -€3,860
- Tangible fixed assets -€1,347
down €1,347 (-3.0%), from €44,223 to €42,877
of which Furniture and vehicles: -€7,870
- Debts after one year +€70,000
up €70,000 (+233%), from €30,000 to €100,000
of which Financial debts: +€100,000
- Profit (loss) carried forward -€36,458
down €36,458 (-12,587%), from -€290 to -€36,747
- Other debts -€3,503
down €3,503 (-36.4%), from €9,636 to €6,133
- Tax, wage and social debts -€3,322
down €3,322 (-89.9%), from €3,697 to €375
- Trade debts +€1,619
up €1,619 (+163%), from €996 to €2,615
- Gross operating margin -€37,357
down €37,357, from €14,996 to -€22,360
- Financial charges -€3,522
down €3,522 (-88.5%), from €3,981 to €459
- Depreciation +€2,266
up €2,266 (+20.4%), from €11,105 to €13,370
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 | €74,039 | €102,375 | +€28,336 | +38.3% |
| Fixed assets | 21/28 | €44,223 | €42,877 | -€1,347 | -3.0% |
| Tangible fixed assets | 22/27 | €44,223 | €42,877 | -€1,347 | -3.0% |
| Plant, machinery and equipment | 23 | €543 | €7,067 | +€6,524 | +1,201% |
| Furniture and vehicles | 24 | €43,680 | €35,810 | -€7,870 | -18.0% |
| Current assets | 29/58 | €29,816 | €59,499 | +€29,683 | +99.6% |
| Amounts receivable within one year | 40/41 | €3,860 | €804 | -€3,056 | -79.2% |
| Trade receivables | 40 | €3,860 | €0 | -€3,860 | -100% |
| Other amounts receivable | 41 | - | €804 | +€804 | |
| Cash at bank and in hand | 54/58 | €18,726 | €37,505 | +€18,780 | +100% |
| Deferred charges and accrued income | 490/1 | €7,230 | €21,189 | +€13,959 | +193% |
| Total equity and liabilities | 10/49 | €74,039 | €102,375 | +€28,336 | +38.3% |
| Equity | 10/15 | €29,710 | -€6,747 | -€36,458 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290 | -€36,747 | -€36,458 | -12,587% |
| Amounts payable | 17/49 | €44,329 | €109,123 | +€64,794 | +146% |
| Amounts payable after more than one year | 17 | €30,000 | €100,000 | +€70,000 | +233% |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Other amounts payable | 178/9 | €30,000 | €0 | -€30,000 | -100% |
| Amounts payable within one year | 42/48 | €14,329 | €9,123 | -€5,206 | -36.3% |
| Trade debts | 44 | €996 | €2,615 | +€1,619 | +163% |
| Suppliers | 440/4 | €996 | €2,615 | +€1,619 | +163% |
| Taxes, remuneration and social security | 45 | €3,697 | €375 | -€3,322 | -89.9% |
| Taxes | 450/3 | €3,697 | €375 | -€3,322 | -89.9% |
| Other amounts payable | 47/48 | €9,636 | €6,133 | -€3,503 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,105 | €13,370 | +€2,266 | +20.4% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €14,996 | -€22,360 | -€37,357 | |
| Operating profit (loss) | 9901 | €3,892 | -€35,875 | -€39,766 | |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.0% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.0% |
| Financial charges | 65/66B | €3,981 | €459 | -€3,522 | -88.5% |
| Recurring financial charges | 65 | €3,981 | €459 | -€3,522 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€40 | -€36,333 | -€36,293 | -91,557% |
| Income taxes | 67/77 | €250 | €125 | -€125 | -49.9% |
| Profit (loss) for the period | 9904 | -€290 | -€36,458 | -€36,168 | -12,487% |
| Profit (loss) for the period to be appropriated | 9905 | -€290 | -€36,458 | -€36,168 | -12,487% |
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 18 October 2026 via checked.be.