ELYSSA: what changed
Two fiscal 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.
ELYSSA
Largest movements
- Cash +€12,271
up €12,271 (+630.2%), from €1,947 to €14,219
mainly Tax, wage and social debts (+€3,928) and Trade debts (+€2,602)
- Tangible fixed assets -€5,007
down €5,007 (-67.5%), from €7,414 to €2,407
- Receivables within one year -€456
down €456 (-6.2%), from €7,346 to €6,890
of which Trade receivables: -€811
- Tax, wage and social debts +€3,928
new in 2025: €3,928
of which Remuneration and social security: +€2,938
- Trade debts +€2,602
up €2,602 (+380.9%), from €683 to €3,286
- Profit (loss) carried forward +€278
up €278 (+1.7%), from €16,023 to €16,301
- Gross operating margin +€14,378
up €14,378 (+246.2%), from €5,840 to €20,219
- Staff costs +€11,963
new in 2025: €11,963
- Taxes +€3,075
new in 2025: €3,075
- Depreciation -€2,600
down €2,600 (-51.9%), from €5,007 to €2,407
- Other operating charges -€889
down €889 (-71.1%), from €1,251 to €361
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 | €16,707 | €23,515 | +€6,808 | +40.8% |
| Fixed assets | 21/28 | €7,414 | €2,407 | -€5,007 | -67.5% |
| Tangible fixed assets | 22/27 | €7,414 | €2,407 | -€5,007 | -67.5% |
| Furniture and vehicles | 24 | €7,414 | €2,407 | -€5,007 | -67.5% |
| Current assets | 29/58 | €9,293 | €21,108 | +€11,815 | +127.1% |
| Amounts receivable within one year | 40/41 | €7,346 | €6,890 | -€456 | -6.2% |
| Trade receivables | 40 | €811 | - | -€811 | |
| Other amounts receivable | 41 | €6,535 | €6,890 | +€355 | +5.4% |
| Cash at bank and in hand | 54/58 | €1,947 | €14,219 | +€12,271 | +630.2% |
| Total equity and liabilities | 10/49 | €16,707 | €23,515 | +€6,808 | +40.8% |
| Equity | 10/15 | €16,023 | €16,301 | +€278 | +1.7% |
| Profit (loss) carried forward | 14 | €16,023 | €16,301 | +€278 | +1.7% |
| Amounts payable | 17/49 | €683 | €7,214 | +€6,530 | +955.8% |
| Amounts payable within one year | 42/48 | €683 | €7,214 | +€6,530 | +955.8% |
| Trade debts | 44 | €683 | €3,286 | +€2,602 | +380.9% |
| Suppliers | 440/4 | €683 | €3,286 | +€2,602 | +380.9% |
| Taxes, remuneration and social security | 45 | - | €3,928 | +€3,928 | |
| Taxes | 450/3 | - | €990 | +€990 | |
| Remuneration and social security | 454/9 | - | €2,938 | +€2,938 | |
| Remuneration, social security and pensions | 62 | - | €11,963 | +€11,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,007 | €2,407 | -€2,600 | -51.9% |
| Other operating charges | 640/8 | €1,251 | €361 | -€889 | -71.1% |
| Non-recurring operating charges | 66A | - | €2,600 | +€2,600 | |
| Gross operating margin | 9900 | €5,840 | €20,219 | +€14,378 | +246.2% |
| Operating profit (loss) | 9901 | -€417 | €2,887 | +€3,304 | |
| Financial income | 75/76B | €222 | €506 | +€284 | +128.2% |
| Recurring financial income | 75 | €222 | €506 | +€284 | +128.2% |
| Financial charges | 65/66B | €12 | €40 | +€28 | +243.7% |
| Recurring financial charges | 65 | €12 | €40 | +€28 | +243.7% |
| Profit (loss) for the period before taxes | 9903 | -€207 | €3,353 | +€3,560 | |
| Income taxes | 67/77 | - | €3,075 | +€3,075 | |
| Profit (loss) for the period | 9904 | -€207 | €278 | +€485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€207 | €278 | +€485 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.