ELYSION CONSULTING: 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.
ELYSION CONSULTING
Largest movements
- Cash +€8,923
up €8,923 (+19.1%), from €46,809 to €55,732
mainly Net result for the year (+€20,130) and Depreciation (+€9,310)
- Tangible fixed assets -€4,510
down €4,510 (-2.3%), from €196,767 to €192,258
of which Land and buildings: -€5,758
- Receivables within one year -€4,506
down €4,506 (-24.2%), from €18,639 to €14,133
of which Trade receivables: -€7,666
- Debts after one year -€8,009
down €8,009 (-5.8%), from €138,443 to €130,434
- Other debts +€7,815
up €7,815 (+73.3%), from €10,666 to €18,481
- Reserves +€5,130
up €5,130 (+5.7%), from €90,136 to €95,266
- Tax, wage and social debts -€5,115
down €5,115 (-46.2%), from €11,071 to €5,956
- Gross operating margin -€33,731
down €33,731 (-40.5%), from €83,348 to €49,616
- Other operating charges -€23,815
down €23,815 (-97.2%), from €24,505 to €689
- Financial charges +€3,649
up €3,649 (+40.5%), from €9,019 to €12,668
of which Non-recurring financial charges: +€3,528
- Taxes -€3,281
down €3,281 (-32.4%), from €10,121 to €6,840
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 | €264,308 | €264,533 | +€225 | +0.1% |
| Fixed assets | 21/28 | €196,767 | €192,258 | -€4,510 | -2.3% |
| Tangible fixed assets | 22/27 | €196,767 | €192,258 | -€4,510 | -2.3% |
| Land and buildings | 22 | €184,242 | €178,485 | -€5,758 | -3.1% |
| Plant, machinery and equipment | 23 | €4,413 | €7,906 | +€3,493 | +79.1% |
| Furniture and vehicles | 24 | €1,998 | €467 | -€1,531 | -76.6% |
| Other tangible fixed assets | 26 | €6,113 | €5,400 | -€714 | -11.7% |
| Current assets | 29/58 | €67,541 | €72,276 | +€4,734 | +7.0% |
| Amounts receivable within one year | 40/41 | €18,639 | €14,133 | -€4,506 | -24.2% |
| Trade receivables | 40 | €18,295 | €10,629 | -€7,666 | -41.9% |
| Other amounts receivable | 41 | €344 | €3,503 | +€3,160 | +919% |
| Cash at bank and in hand | 54/58 | €46,809 | €55,732 | +€8,923 | +19.1% |
| Deferred charges and accrued income | 490/1 | €2,093 | €2,411 | +€318 | +15.2% |
| Total equity and liabilities | 10/49 | €264,308 | €264,533 | +€225 | +0.1% |
| Equity | 10/15 | €95,136 | €100,266 | +€5,130 | +5.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,136 | €95,266 | +€5,130 | +5.7% |
| Distributable reserves | 133 | €90,136 | €95,266 | +€5,130 | +5.7% |
| Amounts payable | 17/49 | €169,172 | €164,267 | -€4,905 | -2.9% |
| Amounts payable after more than one year | 17 | €138,443 | €130,434 | -€8,009 | -5.8% |
| Financial debts | 170/4 | €138,443 | €130,434 | -€8,009 | -5.8% |
| Amounts payable within one year | 42/48 | €30,729 | €33,833 | +€3,104 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €7,673 | €8,009 | +€336 | +4.4% |
| Trade debts | 44 | €1,320 | €1,387 | +€67 | +5.1% |
| Suppliers | 440/4 | €1,320 | €1,387 | +€67 | +5.1% |
| Taxes, remuneration and social security | 45 | €11,071 | €5,956 | -€5,115 | -46.2% |
| Taxes | 450/3 | €11,071 | €5,956 | -€5,115 | -46.2% |
| Other amounts payable | 47/48 | €10,666 | €18,481 | +€7,815 | +73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,553 | €9,310 | +€756 | +8.8% |
| Other operating charges | 640/8 | €24,505 | €689 | -€23,815 | -97.2% |
| Gross operating margin | 9900 | €83,348 | €49,616 | -€33,731 | -40.5% |
| Operating profit (loss) | 9901 | €50,289 | €39,617 | -€10,672 | -21.2% |
| Financial income | 75/76B | €133 | €21 | -€113 | -84.4% |
| Recurring financial income | 75 | €133 | €21 | -€113 | -84.4% |
| Financial charges | 65/66B | €9,019 | €12,668 | +€3,649 | +40.5% |
| Recurring financial charges | 65 | €9,019 | €9,140 | +€121 | +1.3% |
| Non-recurring financial charges | 66B | - | €3,528 | +€3,528 | |
| Profit (loss) for the period before taxes | 9903 | €41,403 | €26,970 | -€14,433 | -34.9% |
| Income taxes | 67/77 | €10,121 | €6,840 | -€3,281 | -32.4% |
| Profit (loss) for the period | 9904 | €31,282 | €20,130 | -€11,153 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,282 | €20,130 | -€11,153 | -35.7% |
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 24 October 2026 via checked.be.