Wl-Elysian: 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.
Wl-Elysian
Largest movements
- Cash +€4,678
up €4,678 (+159.4%), from €2,935 to €7,613
mainly Trade debts (+€8,286) and Depreciation (+€2,337)
- Tangible fixed assets -€1,137
down €1,137 (-26.8%), from €4,246 to €3,109
of which Other tangible fixed assets: -€1,532
- Receivables within one year +€660
up €660 (+164.9%), from €400 to €1,060
of which Trade receivables: +€612
- Deferred charges and accrued income +€430
new in 2025: €430
- Trade debts +€8,286
up €8,286 (+68.5%), from €12,100 to €20,386
- Other debts -€3,460
down €3,460 (-5.4%), from €64,615 to €61,155
- Profit (loss) carried forward -€194
down €194 (-0.1%), from -€143,127 to -€143,321
- Gross operating margin -€2,123
down €2,123 (-47.0%), from €4,518 to €2,394
- Depreciation +€257
up €257 (+12.3%), from €2,081 to €2,337
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 | €7,582 | €12,212 | +€4,631 | +61.1% |
| Fixed assets | 21/28 | €4,246 | €3,109 | -€1,137 | -26.8% |
| Tangible fixed assets | 22/27 | €4,246 | €3,109 | -€1,137 | -26.8% |
| Furniture and vehicles | 24 | €541 | €935 | +€394 | +72.9% |
| Other tangible fixed assets | 26 | €3,706 | €2,174 | -€1,532 | -41.3% |
| Current assets | 29/58 | €3,335 | €9,103 | +€5,768 | +172.9% |
| Amounts receivable within one year | 40/41 | €400 | €1,060 | +€660 | +164.9% |
| Trade receivables | 40 | €400 | €1,012 | +€612 | +152.9% |
| Other amounts receivable | 41 | €0 | €48 | +€48 | |
| Cash at bank and in hand | 54/58 | €2,935 | €7,613 | +€4,678 | +159.4% |
| Deferred charges and accrued income | 490/1 | - | €430 | +€430 | |
| Total equity and liabilities | 10/49 | €7,582 | €12,212 | +€4,631 | +61.1% |
| Equity | 10/15 | -€69,135 | -€69,329 | -€194 | -0.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €43,992 | €43,992 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,107 | €5,107 | = | 0.0% |
| Distributable reserves | 133 | €38,885 | €38,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,127 | -€143,321 | -€194 | -0.1% |
| Amounts payable | 17/49 | €76,716 | €81,541 | +€4,825 | +6.3% |
| Amounts payable within one year | 42/48 | €76,716 | €81,541 | +€4,825 | +6.3% |
| Trade debts | 44 | €12,100 | €20,386 | +€8,286 | +68.5% |
| Suppliers | 440/4 | €12,100 | €20,386 | +€8,286 | +68.5% |
| Taxes, remuneration and social security | 45 | €1 | €0 | -€1 | -100.0% |
| Taxes | 450/3 | €1 | €0 | -€1 | -100.0% |
| Other amounts payable | 47/48 | €64,615 | €61,155 | -€3,460 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,081 | €2,337 | +€257 | +12.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €4,518 | €2,394 | -€2,123 | -47.0% |
| Operating profit (loss) | 9901 | €2,319 | -€63 | -€2,382 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €2,202 | -€194 | -€2,396 | |
| Profit (loss) for the period | 9904 | €2,202 | -€194 | -€2,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,202 | -€194 | -€2,396 |
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.