ELEYAS: what changed
Two financial 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.
ELEYAS
Largest movements
- Cash +€34,873
up €34,873 (+12.8%), from €273,419 to €308,292
mainly Net result for the year (+€249,245) and Receivables within one year (+€9,270)
- Receivables within one year -€9,270
down €9,270 (-42.4%), from €21,847 to €12,577
of which Trade receivables: -€5,005
- Profit (loss) carried forward +€249,245
up €249,245, from €0 to €249,245
- Other debts -€223,331
down €223,331 (-95.7%), from €233,268 to €9,937
- Gross operating margin +€20,950
up €20,950 (+6.8%), from €308,629 to €329,579
- Taxes +€5,265
up €5,265 (+7.3%), from €71,929 to €77,195
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.
Derived cash bridge
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 | €305,288 | €330,167 | +€24,879 | +8.1% |
| Fixed assets | 21/28 | €6,649 | €6,135 | -€515 | -7.7% |
| Tangible fixed assets | 22/27 | €6,649 | €6,135 | -€515 | -7.7% |
| Furniture and vehicles | 24 | €3,149 | €2,635 | -€515 | -16.3% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €298,638 | €324,032 | +€25,394 | +8.5% |
| Amounts receivable within one year | 40/41 | €21,847 | €12,577 | -€9,270 | -42.4% |
| Trade receivables | 40 | €16,512 | €11,506 | -€5,005 | -30.3% |
| Other amounts receivable | 41 | €5,335 | €1,071 | -€4,265 | -79.9% |
| Cash at bank and in hand | 54/58 | €273,419 | €308,292 | +€34,873 | +12.8% |
| Deferred charges and accrued income | 490/1 | €3,373 | €3,163 | -€209 | -6.2% |
| Total equity and liabilities | 10/49 | €305,288 | €330,167 | +€24,879 | +8.1% |
| Equity | 10/15 | €31,269 | €280,515 | +€249,245 | +797% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,269 | €30,269 | = | 0.0% |
| Distributable reserves | 133 | €30,269 | €30,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €249,245 | +€249,245 | |
| Amounts payable | 17/49 | €274,019 | €49,652 | -€224,366 | -81.9% |
| Amounts payable within one year | 42/48 | €274,019 | €49,652 | -€224,366 | -81.9% |
| Trade debts | 44 | €10,918 | €9,339 | -€1,579 | -14.5% |
| Suppliers | 440/4 | €10,918 | €9,339 | -€1,579 | -14.5% |
| Taxes, remuneration and social security | 45 | €29,833 | €30,376 | +€543 | +1.8% |
| Taxes | 450/3 | €29,833 | €30,376 | +€543 | +1.8% |
| Other amounts payable | 47/48 | €233,268 | €9,937 | -€223,331 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €1,588 | +€304 | +23.7% |
| Other operating charges | 640/8 | €979 | €949 | -€30 | -3.1% |
| Gross operating margin | 9900 | €308,629 | €329,579 | +€20,950 | +6.8% |
| Operating profit (loss) | 9901 | €306,366 | €327,042 | +€20,676 | +6.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,169 | €602 | -€567 | -48.5% |
| Recurring financial charges | 65 | €1,169 | €602 | -€567 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €305,197 | €326,440 | +€21,243 | +7.0% |
| Income taxes | 67/77 | €71,929 | €77,195 | +€5,265 | +7.3% |
| Profit (loss) for the period | 9904 | €233,268 | €249,245 | +€15,978 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €233,268 | €249,245 | +€15,978 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.