ELEKTA: 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.
What changed
ELEKTA
NACE 46.460, Wholesale of pharmaceutical and medical goods
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€753,993
2025 · €868,111-€114,118
Equity
€2.7m
2025 · €4.0m-€1.2m
Cash
€2,840
2025 · -+€2,840
Balance sheet total
€13.1m
2025 · €14.8m-€1.8m
Largest movements
Assets
- Receivables within one year -€1.5m
down €1.5m (-11.3%), from €13.5m to €12.0m
of which Other amounts receivable: -€4.9m
- Tangible fixed assets -€172,663
down €172,663 (-24.2%), from €713,086 to €540,423
of which Other tangible fixed assets: -€174,822
Equity and liabilities
- Accrued charges and deferred income -€1.5m
down €1.5m (-28.6%), from €5.3m to €3.8m
- Profit (loss) carried forward -€1.2m
down €1.2m (-32.0%), from €3.9m to €2.6m
- Advances received +€884,957
up €884,957 (+66.2%), from €1.3m to €2.2m
- Trade debts +€312,282
up €312,282 (+21.1%), from €1.5m to €1.8m
- Short-term financial debts -€222,042
down €222,042 (-100%), from €222,042 to €0
Income statement
- Turnover +€1.7m
up €1.7m (+13.5%), from €12.3m to €13.9m
- Goods and materials +€1.5m
up €1.5m (+17.4%), from €8.4m to €9.9m
of which Purchases: +€1.5m
- Other operating charges +€543,839
up €543,839 (+2,562%), from €21,227 to €565,066
- Other operating income +€243,082
up €243,082 (+276%), from €87,949 to €331,031
- Financial income -€184,203
down €184,203 (-60.5%), from €304,516 to €120,313
From the 2025 result to the 2026 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.
Result 2025
€868,111
Turnover
+€1.7m
Other operating income
+€243,082
Goods and materials
-€1.5m
Services and other goods
+€53,186
Staff costs
+€155,358
Depreciation
+€148
Write-downs
-€88,871
Provisions
+€18,750
Other operating charges
-€543,839
Other operating items
+€151,966
Financial income
-€184,203
Financial charges
-€112,128
Taxes
+€3,333
Result 2026
€753,993
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.2m
Investment
-€3,276
Financing
-€2.2m
Cash 2025
€0
From operations (derived)
+€2.2m
Net result for the year
+€753,993
Depreciation
+€175,939
Smaller working-capital items
-€1,971
Receivables within one year
+€1.5m
Deferred charges and accrued income
+€71,337
Trade debts
+€312,282
Tax, wage and social debts
+€30,518
Advances received
+€884,957
Accrued charges and deferred income
-€1.5m
Investment (derived)
-€3,276
Investment in fixed assets (net)
-€3,276
Financing
-€2.2m
Short-term financial debts
-€222,042
Contributions, distributions and other
-€2.0m
Cash 2026
€2,840
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,819,860 | €13,052,053 | -€1.8m | -11.9% |
| Fixed assets | 21/28 | €713,086 | €540,423 | -€172,663 | -24.2% |
| Tangible fixed assets | 22/27 | €713,086 | €540,423 | -€172,663 | -24.2% |
| Furniture and vehicles | 24 | €818 | €2,978 | +€2,160 | +264% |
| Other tangible fixed assets | 26 | €712,268 | €537,445 | -€174,822 | -24.5% |
| Current assets | 29/58 | €14,106,774 | €12,511,630 | -€1.6m | -11.3% |
| Stocks and contracts in progress | 3 | €383,356 | €382,827 | -€529 | -0.1% |
| Stocks | 30/36 | €383,356 | €382,827 | -€529 | -0.1% |
| Goods purchased for resale | 34 | €383,356 | €382,827 | -€529 | -0.1% |
| Amounts receivable within one year | 40/41 | €13,528,151 | €12,002,033 | -€1.5m | -11.3% |
| Trade receivables | 40 | €2,511,376 | €5,863,295 | +€3.4m | +133% |
| Other amounts receivable | 41 | €11,016,775 | €6,138,738 | -€4.9m | -44.3% |
| Cash at bank and in hand | 54/58 | - | €2,840 | +€2,840 | |
| Deferred charges and accrued income | 490/1 | €195,266 | €123,929 | -€71,337 | -36.5% |
| Total equity and liabilities | 10/49 | €14,819,860 | €13,052,053 | -€1.8m | -11.9% |
| Equity | 10/15 | €3,991,439 | €2,745,432 | -€1.2m | -31.2% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €8,676 | €8,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,896,000 | €2,649,993 | -€1.2m | -32.0% |
| Provisions and deferred taxes | 16 | €16,250 | €13,750 | -€2,500 | -15.4% |
| Provisions for liabilities and charges | 160/5 | €16,250 | €13,750 | -€2,500 | -15.4% |
| Other liabilities and charges | 164/5 | €16,250 | €13,750 | -€2,500 | -15.4% |
| Amounts payable | 17/49 | €10,812,171 | €10,292,871 | -€519,300 | -4.8% |
| Amounts payable within one year | 42/48 | €5,471,781 | €6,477,495 | +€1.0m | +18.4% |
| Financial debts | 43 | €222,042 | €0 | -€222,042 | -100% |
| Credit institutions | 430/8 | €222,042 | €0 | -€222,042 | -100% |
| Trade debts | 44 | €1,479,252 | €1,791,534 | +€312,282 | +21.1% |
| Suppliers | 440/4 | €1,479,252 | €1,791,534 | +€312,282 | +21.1% |
| Advances received on contracts in progress | 46 | €1,336,926 | €2,221,884 | +€884,957 | +66.2% |
| Taxes, remuneration and social security | 45 | €433,560 | €464,078 | +€30,518 | +7.0% |
| Taxes | 450/3 | €34,247 | €75,894 | +€41,647 | +122% |
| Remuneration and social security | 454/9 | €399,313 | €388,184 | -€11,129 | -2.8% |
| Other amounts payable | 47/48 | €2,000,000 | €2,000,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,340,390 | €3,815,376 | -€1.5m | -28.6% |
| Operating income | 70/76A | €12,494,420 | €14,419,536 | +€1.9m | +15.4% |
| Turnover | 70 | €12,261,286 | €13,918,306 | +€1.7m | +13.5% |
| Other operating income | 74 | €87,949 | €331,031 | +€243,082 | +276% |
| Non-recurring operating income | 76A | €145,184 | €170,199 | +€25,015 | +17.2% |
| Operating charges | 60/66A | €11,554,048 | €13,300,283 | +€1.7m | +15.1% |
| Goods for resale, raw materials and consumables | 60 | €8,427,804 | €9,895,723 | +€1.5m | +17.4% |
| Purchases | 600/8 | €8,473,085 | €9,949,120 | +€1.5m | +17.4% |
| Change in stocks: decrease (increase) | 609 | -€45,281 | -€53,397 | -€8,116 | -17.9% |
| Services and other goods | 61 | €713,415 | €660,229 | -€53,186 | -7.5% |
| Remuneration, social security and pensions | 62 | €2,061,091 | €1,905,732 | -€155,358 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,087 | €175,939 | -€148 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,021 | €58,850 | +€88,871 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,250 | -€2,500 | -€18,750 | |
| Other operating charges | 640/8 | €21,227 | €565,066 | +€543,839 | +2,562% |
| Non-recurring operating charges | 66A | €168,196 | €41,244 | -€126,951 | -75.5% |
| Operating profit (loss) | 9901 | €940,371 | €1,119,253 | +€178,882 | +19.0% |
| Financial income | 75/76B | €304,516 | €120,313 | -€184,203 | -60.5% |
| Recurring financial income | 75 | €304,516 | €120,313 | -€184,203 | -60.5% |
| Income from current assets | 751 | €304,516 | €120,313 | -€184,203 | -60.5% |
| Financial charges | 65/66B | €66,338 | €178,467 | +€112,128 | +169% |
| Recurring financial charges | 65 | €66,338 | €178,467 | +€112,128 | +169% |
| Debt charges | 650 | €27,402 | €139,205 | +€111,802 | +408% |
| Other financial charges | 652/9 | €38,936 | €39,262 | +€326 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €1,178,549 | €1,061,099 | -€117,450 | -10.0% |
| Income taxes | 67/77 | €310,439 | €307,106 | -€3,333 | -1.1% |
| Taxes | 670/3 | €310,439 | €307,106 | -€3,333 | -1.1% |
| Profit (loss) for the period | 9904 | €868,111 | €753,993 | -€114,118 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €868,111 | €753,993 | -€114,118 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.