EELKE: 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.
EELKE
Largest movements
- Cash +€328,776
up €328,776 (+71.0%), from €462,826 to €791,603
mainly Net result for the year (+€256,112) and Depreciation (+€96,011)
- Intangible fixed assets -€77,143
down €77,143 (-19.3%), from €398,818 to €321,675
- Reserves +€256,112
up €256,112 (+72.8%), from €352,012 to €608,124
- Debts after one year -€54,223
down €54,223 (-17.2%), from €314,530 to €260,308
- Tax, wage and social debts +€27,517
up €27,517 (+14.1%), from €194,860 to €222,376
of which Taxes: +€53,543
- Trade debts +€26,904
up €26,904 (+34.8%), from €77,417 to €104,321
- Gross operating margin +€185,864
up €185,864 (+20.5%), from €907,008 to €1.1m
- Staff costs +€61,135
up €61,135 (+11.5%), from €530,789 to €591,924
- Taxes +€40,493
up €40,493 (+53.0%), from €76,429 to €116,922
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 | €1,044,406 | €1,305,353 | +€260,947 | +25.0% |
| Fixed assets | 21/28 | €511,794 | €430,451 | -€81,343 | -15.9% |
| Intangible fixed assets | 21 | €398,818 | €321,675 | -€77,143 | -19.3% |
| Tangible fixed assets | 22/27 | €100,632 | €96,432 | -€4,200 | -4.2% |
| Land and buildings | 22 | €28,627 | €32,224 | +€3,597 | +12.6% |
| Plant, machinery and equipment | 23 | €36,367 | €31,069 | -€5,298 | -14.6% |
| Furniture and vehicles | 24 | €35,638 | €33,139 | -€2,499 | -7.0% |
| Financial fixed assets | 28 | €12,344 | €12,344 | = | 0.0% |
| Current assets | 29/58 | €532,612 | €874,902 | +€342,290 | +64.3% |
| Stocks and contracts in progress | 3 | €21,209 | €27,672 | +€6,463 | +30.5% |
| Stocks | 30/36 | €21,209 | €27,672 | +€6,463 | +30.5% |
| Amounts receivable within one year | 40/41 | €45,173 | €51,694 | +€6,521 | +14.4% |
| Trade receivables | 40 | €23,933 | €15,938 | -€7,995 | -33.4% |
| Other amounts receivable | 41 | €21,240 | €35,756 | +€14,516 | +68.3% |
| Cash at bank and in hand | 54/58 | €462,826 | €791,603 | +€328,776 | +71.0% |
| Deferred charges and accrued income | 490/1 | €3,403 | €3,933 | +€530 | +15.6% |
| Total equity and liabilities | 10/49 | €1,044,406 | €1,305,353 | +€260,947 | +25.0% |
| Equity | 10/15 | €402,012 | €658,124 | +€256,112 | +63.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €352,012 | €608,124 | +€256,112 | +72.8% |
| Distributable reserves | 133 | €352,012 | €608,124 | +€256,112 | +72.8% |
| Amounts payable | 17/49 | €642,393 | €647,229 | +€4,836 | +0.8% |
| Amounts payable after more than one year | 17 | €314,530 | €260,308 | -€54,223 | -17.2% |
| Financial debts | 170/4 | €314,530 | €260,308 | -€54,223 | -17.2% |
| Amounts payable within one year | 42/48 | €327,270 | €385,688 | +€58,417 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €54,993 | €58,990 | +€3,997 | +7.3% |
| Trade debts | 44 | €77,417 | €104,321 | +€26,904 | +34.8% |
| Suppliers | 440/4 | €77,417 | €104,321 | +€26,904 | +34.8% |
| Taxes, remuneration and social security | 45 | €194,860 | €222,376 | +€27,517 | +14.1% |
| Taxes | 450/3 | €144,909 | €198,452 | +€53,543 | +36.9% |
| Remuneration and social security | 454/9 | €49,951 | €23,924 | -€26,027 | -52.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €592 | €1,234 | +€641 | +108.2% |
| Remuneration, social security and pensions | 62 | €530,789 | €591,924 | +€61,135 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,021 | €96,011 | +€6,989 | +7.9% |
| Other operating charges | 640/8 | €7,541 | €8,400 | +€859 | +11.4% |
| Gross operating margin | 9900 | €907,008 | €1,092,871 | +€185,864 | +20.5% |
| Operating profit (loss) | 9901 | €279,657 | €396,537 | +€116,880 | +41.8% |
| Financial income | 75/76B | €341 | €2,224 | +€1,883 | +552.2% |
| Recurring financial income | 75 | €341 | €2,224 | +€1,883 | +552.2% |
| Financial charges | 65/66B | €21,728 | €25,727 | +€3,999 | +18.4% |
| Recurring financial charges | 65 | €21,728 | €25,727 | +€3,999 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €258,270 | €373,034 | +€114,764 | +44.4% |
| Income taxes | 67/77 | €76,429 | €116,922 | +€40,493 | +53.0% |
| Profit (loss) for the period | 9904 | €181,841 | €256,112 | +€74,271 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €181,841 | €256,112 | +€74,271 | +40.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.