ELYTYA: 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.
ELYTYA
Largest movements
- Tangible fixed assets -€8,613
down €8,613 (-31.8%), from €27,087 to €18,474
of which Furniture and vehicles: -€6,598
- Stocks and contracts +€6,431
up €6,431 (+9.3%), from €69,502 to €75,934
- Cash +€5,165
up €5,165 (+11.1%), from €46,418 to €51,582
mainly Depreciation (+€8,613) and Trade debts (+€5,540)
- Deferred charges and accrued income -€4,013
down €4,013 (-71.0%), from €5,652 to €1,639
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Reserves +€6,200
up €6,200 (+333.3%), from €1,860 to €8,060
- Trade debts +€5,540
up €5,540 (+104.8%), from €5,288 to €10,828
- Current portion of long-term debt -€5,320
down €5,320 (-46.6%), from €11,411 to €6,090
- Debts after one year -€4,731
down €4,731 (-25.5%), from €18,560 to €13,830
- Gross operating margin +€7,346
up €7,346 (+31.9%), from €23,024 to €30,370
- Purchases and services -€6,749
down €6,749 (-2.9%), from €232,501 to €225,752
- Taxes +€5,205
up €5,205 (+11464.1%), from €45 to €5,250
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 | €149,411 | €148,950 | -€461 | -0.3% |
| Fixed assets | 21/28 | €27,087 | €18,474 | -€8,613 | -31.8% |
| Tangible fixed assets | 22/27 | €27,087 | €18,474 | -€8,613 | -31.8% |
| Plant, machinery and equipment | 23 | €1,337 | €839 | -€498 | -37.2% |
| Furniture and vehicles | 24 | €22,126 | €15,528 | -€6,598 | -29.8% |
| Other tangible fixed assets | 26 | €3,624 | €2,107 | -€1,517 | -41.9% |
| Current assets | 29/58 | €122,324 | €130,476 | +€8,152 | +6.7% |
| Stocks and contracts in progress | 3 | €69,502 | €75,934 | +€6,431 | +9.3% |
| Stocks | 30/36 | €69,502 | €75,934 | +€6,431 | +9.3% |
| Amounts receivable within one year | 40/41 | €752 | €1,321 | +€569 | +75.7% |
| Other amounts receivable | 41 | €752 | €1,321 | +€569 | +75.7% |
| Cash at bank and in hand | 54/58 | €46,418 | €51,582 | +€5,165 | +11.1% |
| Deferred charges and accrued income | 490/1 | €5,652 | €1,639 | -€4,013 | -71.0% |
| Total equity and liabilities | 10/49 | €149,411 | €148,950 | -€461 | -0.3% |
| Equity | 10/15 | €104,894 | €109,338 | +€4,443 | +4.2% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €8,060 | +€6,200 | +333.3% |
| Non-distributable reserves | 130/1 | €1,860 | €8,060 | +€6,200 | +333.3% |
| Reserves not available under the articles | 1311 | €1,860 | €8,060 | +€6,200 | +333.3% |
| Profit (loss) carried forward | 14 | €96,834 | €101,278 | +€4,443 | +4.6% |
| Amounts payable | 17/49 | €44,517 | €39,613 | -€4,904 | -11.0% |
| Amounts payable after more than one year | 17 | €18,560 | €13,830 | -€4,731 | -25.5% |
| Financial debts | 170/4 | €18,560 | €13,830 | -€4,731 | -25.5% |
| Amounts payable within one year | 42/48 | €25,957 | €25,783 | -€173 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €11,411 | €6,090 | -€5,320 | -46.6% |
| Trade debts | 44 | €5,288 | €10,828 | +€5,540 | +104.8% |
| Suppliers | 440/4 | €5,288 | €10,828 | +€5,540 | +104.8% |
| Taxes, remuneration and social security | 45 | €4,758 | €8,865 | +€4,107 | +86.3% |
| Taxes | 450/3 | €4,758 | €8,865 | +€4,107 | +86.3% |
| Other amounts payable | 47/48 | €4,500 | - | -€4,500 | |
| Turnover | 70 | €255,525 | €256,121 | +€597 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €232,501 | €225,752 | -€6,749 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,613 | €8,613 | = | 0.0% |
| Other operating charges | 640/8 | €9,630 | €8,541 | -€1,089 | -11.3% |
| Gross operating margin | 9900 | €23,024 | €30,370 | +€7,346 | +31.9% |
| Operating profit (loss) | 9901 | €4,781 | €13,216 | +€8,435 | +176.4% |
| Financial charges | 65/66B | €5,080 | €3,522 | -€1,558 | -30.7% |
| Recurring financial charges | 65 | €5,080 | €3,522 | -€1,558 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€299 | €9,693 | +€9,992 | |
| Income taxes | 67/77 | €45 | €5,250 | +€5,205 | +11464.1% |
| Profit (loss) for the period | 9904 | -€344 | €4,443 | +€4,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€344 | €4,443 | +€4,788 |
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 3 October 2026 via checked.be.