ELYTRON: 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.
ELYTRON
Largest movements
- Cash +€22,174
up €22,174 (+81.4%), from €27,228 to €49,402
mainly Other debts (+€29,427) and Net result for the year (+€25,314)
- Receivables within one year -€15,522
down €15,522 (-44.2%), from €35,148 to €19,627
of which Trade receivables: -€15,867
- Other debts +€29,427
up €29,427 (+112.3%), from €26,205 to €55,632
- Profit (loss) carried forward -€21,782
down €21,782 (-100.0%), from €21,782 to €0
- Tax, wage and social debts -€2,258
down €2,258 (-23.0%), from €9,804 to €7,546
- Trade debts +€1,380
up €1,380 (+28.9%), from €4,776 to €6,156
- Gross operating margin +€4,229
up €4,229 (+13.8%), from €30,742 to €34,971
- Taxes +€1,138
up €1,138 (+17.3%), from €6,579 to €7,716
- Depreciation -€658
down €658 (-100.0%), from €658 to €0
- Other operating charges +€375
up €375 (+70.5%), from €532 to €907
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 | €65,067 | €71,997 | +€6,930 | +10.7% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €62,667 | €69,597 | +€6,930 | +11.1% |
| Amounts receivable within one year | 40/41 | €35,148 | €19,627 | -€15,522 | -44.2% |
| Trade receivables | 40 | €34,727 | €18,860 | -€15,867 | -45.7% |
| Other amounts receivable | 41 | €421 | €767 | +€345 | +82.0% |
| Cash at bank and in hand | 54/58 | €27,228 | €49,402 | +€22,174 | +81.4% |
| Deferred charges and accrued income | 490/1 | €291 | €569 | +€277 | +95.2% |
| Total equity and liabilities | 10/49 | €65,067 | €71,997 | +€6,930 | +10.7% |
| Equity | 10/15 | €24,282 | €2,500 | -€21,782 | -89.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,782 | €0 | -€21,782 | -100.0% |
| Amounts payable | 17/49 | €40,785 | €69,497 | +€28,712 | +70.4% |
| Amounts payable within one year | 42/48 | €40,785 | €69,497 | +€28,712 | +70.4% |
| Financial debts | 43 | - | €163 | +€163 | |
| Credit institutions | 430/8 | - | €163 | +€163 | |
| Trade debts | 44 | €4,776 | €6,156 | +€1,380 | +28.9% |
| Suppliers | 440/4 | €4,776 | €6,156 | +€1,380 | +28.9% |
| Taxes, remuneration and social security | 45 | €9,804 | €7,546 | -€2,258 | -23.0% |
| Taxes | 450/3 | €9,804 | €7,546 | -€2,258 | -23.0% |
| Other amounts payable | 47/48 | €26,205 | €55,632 | +€29,427 | +112.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €0 | -€658 | -100.0% |
| Other operating charges | 640/8 | €532 | €907 | +€375 | +70.5% |
| Gross operating margin | 9900 | €30,742 | €34,971 | +€4,229 | +13.8% |
| Operating profit (loss) | 9901 | €29,552 | €34,064 | +€4,512 | +15.3% |
| Financial income | 75/76B | €23 | €1 | -€22 | -95.4% |
| Recurring financial income | 75 | €23 | €1 | -€22 | -95.4% |
| Financial charges | 65/66B | €1,214 | €1,035 | -€179 | -14.8% |
| Recurring financial charges | 65 | €1,214 | €1,035 | -€179 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €28,361 | €33,030 | +€4,669 | +16.5% |
| Income taxes | 67/77 | €6,579 | €7,716 | +€1,138 | +17.3% |
| Profit (loss) for the period | 9904 | €21,782 | €25,314 | +€3,531 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,782 | €25,314 | +€3,531 | +16.2% |
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 4 October 2026 via checked.be.