ELYSS MANAGEMENT: 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.
ELYSS MANAGEMENT
Largest movements
- Tangible fixed assets -€4,984
down €4,984 (-3.0%), from €167,226 to €162,242
of which Land and buildings: -€4,795
- Profit (loss) carried forward -€10,108
down €10,108 (-43.4%), from €23,273 to €13,165
- Other debts +€7,670
up €7,670 (+6.1%), from €125,023 to €132,693
- Gross operating margin +€29,578
up €29,578 (+86.6%), from -€34,153 to -€4,574
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 | €169,063 | €164,696 | -€4,367 | -2.6% |
| Fixed assets | 21/28 | €168,426 | €163,442 | -€4,984 | -3.0% |
| Tangible fixed assets | 22/27 | €167,226 | €162,242 | -€4,984 | -3.0% |
| Land and buildings | 22 | €166,994 | €162,199 | -€4,795 | -2.9% |
| Furniture and vehicles | 24 | €232 | €44 | -€189 | -81.3% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €637 | €1,254 | +€617 | +96.8% |
| Amounts receivable within one year | 40/41 | €286 | €1,254 | +€968 | +339% |
| Other amounts receivable | 41 | €286 | €1,254 | +€968 | +339% |
| Cash at bank and in hand | 54/58 | €351 | - | -€351 | |
| Total equity and liabilities | 10/49 | €169,063 | €164,696 | -€4,367 | -2.6% |
| Equity | 10/15 | €25,273 | €15,165 | -€10,108 | -40.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,273 | €13,165 | -€10,108 | -43.4% |
| Amounts payable | 17/49 | €143,791 | €149,531 | +€5,740 | +4.0% |
| Amounts payable within one year | 42/48 | €143,791 | €149,531 | +€5,740 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | - | €12 | +€12 | |
| Trade debts | 44 | €7,384 | €6,000 | -€1,384 | -18.7% |
| Suppliers | 440/4 | €7,384 | €6,000 | -€1,384 | -18.7% |
| Taxes, remuneration and social security | 45 | €11,384 | €10,826 | -€558 | -4.9% |
| Taxes | 450/3 | €11,384 | €10,826 | -€558 | -4.9% |
| Other amounts payable | 47/48 | €125,023 | €132,693 | +€7,670 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,984 | €4,984 | = | 0.0% |
| Other operating charges | 640/8 | €129 | - | -€129 | |
| Gross operating margin | 9900 | -€34,153 | -€4,574 | +€29,578 | +86.6% |
| Operating profit (loss) | 9901 | -€39,266 | -€9,559 | +€29,707 | +75.7% |
| Financial charges | 65/66B | €283 | €549 | +€266 | +93.9% |
| Recurring financial charges | 65 | €283 | €549 | +€266 | +93.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,549 | -€10,108 | +€29,441 | +74.4% |
| Income taxes | 67/77 | -€126 | - | +€126 | |
| Profit (loss) for the period | 9904 | -€39,423 | -€10,108 | +€29,315 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,423 | -€10,108 | +€29,315 | +74.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.