ELYZOM: 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.
ELYZOM
Largest movements
- Cash -€27,070
down €27,070 (-41.6%), from €65,146 to €38,076
mainly Contributions, distributions and other (-€45,000) and Other debts (-€9,875)
- Tangible fixed assets -€5,249
down €5,249 (-26.2%), from €20,038 to €14,788
of which Furniture and vehicles: -€4,149
- Profit (loss) carried forward -€21,154
down €21,154 (-45.7%), from €46,269 to €25,115
- Other debts -€9,875
down €9,875 (-18.0%), from €54,875 to €45,000
- Gross operating margin -€5,317
down €5,317 (-12.4%), from €42,848 to €37,531
- Taxes -€1,395
down €1,395 (-17.3%), from €8,064 to €6,669
- Depreciation +€927
up €927 (+21.4%), from €4,323 to €5,249
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 | €116,201 | €84,551 | -€31,650 | -27.2% |
| Fixed assets | 21/28 | €21,538 | €16,288 | -€5,249 | -24.4% |
| Tangible fixed assets | 22/27 | €20,038 | €14,788 | -€5,249 | -26.2% |
| Furniture and vehicles | 24 | €11,944 | €7,795 | -€4,149 | -34.7% |
| Other tangible fixed assets | 26 | €8,094 | €6,994 | -€1,100 | -13.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €94,663 | €68,263 | -€26,401 | -27.9% |
| Amounts receivable within one year | 40/41 | €27,986 | €28,741 | +€755 | +2.7% |
| Trade receivables | 40 | €26,050 | €24,514 | -€1,536 | -5.9% |
| Other amounts receivable | 41 | €1,936 | €4,228 | +€2,292 | +118.4% |
| Cash at bank and in hand | 54/58 | €65,146 | €38,076 | -€27,070 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,532 | €1,445 | -€86 | -5.6% |
| Total equity and liabilities | 10/49 | €116,201 | €84,551 | -€31,650 | -27.2% |
| Equity | 10/15 | €48,269 | €27,115 | -€21,154 | -43.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,269 | €25,115 | -€21,154 | -45.7% |
| Amounts payable | 17/49 | €67,932 | €57,436 | -€10,496 | -15.5% |
| Amounts payable within one year | 42/48 | €67,932 | €57,436 | -€10,496 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | = | 0.0% |
| Financial debts | 43 | €302 | €178 | -€124 | -41.1% |
| Credit institutions | 430/8 | €302 | €178 | -€124 | -41.1% |
| Trade debts | 44 | €1,596 | €1,465 | -€132 | -8.2% |
| Suppliers | 440/4 | €1,596 | €1,465 | -€132 | -8.2% |
| Taxes, remuneration and social security | 45 | €7,826 | €7,461 | -€366 | -4.7% |
| Taxes | 450/3 | €7,826 | €7,461 | -€366 | -4.7% |
| Other amounts payable | 47/48 | €54,875 | €45,000 | -€9,875 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,323 | €5,249 | +€927 | +21.4% |
| Other operating charges | 640/8 | €137 | €371 | +€234 | +170.6% |
| Gross operating margin | 9900 | €42,848 | €37,531 | -€5,317 | -12.4% |
| Operating profit (loss) | 9901 | €38,388 | €31,911 | -€6,477 | -16.9% |
| Financial income | 75/76B | €18 | €25 | +€7 | +37.1% |
| Recurring financial income | 75 | €18 | €25 | +€7 | +37.1% |
| Financial charges | 65/66B | €1,754 | €1,422 | -€332 | -18.9% |
| Recurring financial charges | 65 | €1,754 | €1,422 | -€332 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €36,653 | €30,515 | -€6,138 | -16.7% |
| Income taxes | 67/77 | €8,064 | €6,669 | -€1,395 | -17.3% |
| Profit (loss) for the period | 9904 | €28,589 | €23,846 | -€4,743 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,589 | €23,846 | -€4,743 | -16.6% |
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 2 October 2026 via checked.be.