ELGATO: 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.
ELGATO
Largest movements
- Tangible fixed assets -€54,339
down €54,339 (-2.9%), from €1.9m to €1.8m
of which Land and buildings: -€53,900
- Cash +€50,981
up €50,981 (+24.5%), from €207,822 to €258,803
mainly Depreciation (+€60,086) and Accrued charges and deferred income (+€42,311)
- Accrued charges and deferred income +€42,311
up €42,311 (+592.2%), from €7,144 to €49,456
- Other debts -€31,585
down €31,585 (-6.4%), from €493,518 to €461,933
- Gross operating margin -€6,145
down €6,145 (-5.9%), from €104,847 to €98,702
- Financial income +€2,180
up €2,180 (+477.0%), from €457 to €2,638
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 | €2,063,457 | €2,074,310 | +€10,853 | +0.5% |
| Fixed assets | 21/28 | €1,852,518 | €1,798,179 | -€54,339 | -2.9% |
| Tangible fixed assets | 22/27 | €1,850,165 | €1,795,826 | -€54,339 | -2.9% |
| Land and buildings | 22 | €1,846,235 | €1,792,335 | -€53,900 | -2.9% |
| Plant, machinery and equipment | 23 | €3,700 | €3,275 | -€426 | -11.5% |
| Furniture and vehicles | 24 | €230 | €216 | -€14 | -6.1% |
| Financial fixed assets | 28 | €2,353 | €2,353 | = | 0.0% |
| Current assets | 29/58 | €210,938 | €276,131 | +€65,192 | +30.9% |
| Amounts receivable within one year | 40/41 | €107 | €11,885 | +€11,778 | +11012.4% |
| Trade receivables | 40 | - | €11,093 | +€11,093 | |
| Other amounts receivable | 41 | €107 | €791 | +€684 | +639.8% |
| Cash at bank and in hand | 54/58 | €207,822 | €258,803 | +€50,981 | +24.5% |
| Deferred charges and accrued income | 490/1 | €3,009 | €5,443 | +€2,434 | +80.9% |
| Total equity and liabilities | 10/49 | €2,063,457 | €2,074,310 | +€10,853 | +0.5% |
| Equity | 10/15 | €676,845 | €658,447 | -€18,398 | -2.7% |
| Contributions | 10/11 | €458,603 | €458,603 | = | 0.0% |
| Reserves | 13 | €236,507 | €227,750 | -€8,757 | -3.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €236,507 | €227,750 | -€8,757 | -3.7% |
| Profit (loss) carried forward | 14 | -€18,265 | -€27,907 | -€9,642 | -52.8% |
| Provisions and deferred taxes | 16 | €96,571 | €92,994 | -€3,577 | -3.7% |
| Deferred taxes | 168 | €96,571 | €92,994 | -€3,577 | -3.7% |
| Amounts payable | 17/49 | €1,290,041 | €1,322,869 | +€32,828 | +2.5% |
| Amounts payable after more than one year | 17 | €786,255 | €797,262 | +€11,008 | +1.4% |
| Financial debts | 170/4 | €786,255 | €797,262 | +€11,008 | +1.4% |
| Amounts payable within one year | 42/48 | €496,642 | €476,151 | -€20,491 | -4.1% |
| Trade debts | 44 | €2,450 | €14,218 | +€11,768 | +480.4% |
| Suppliers | 440/4 | €2,450 | €14,218 | +€11,768 | +480.4% |
| Taxes, remuneration and social security | 45 | €674 | €0 | -€674 | -100.0% |
| Taxes | 450/3 | €674 | €0 | -€674 | -100.0% |
| Other amounts payable | 47/48 | €493,518 | €461,933 | -€31,585 | -6.4% |
| Accrued charges and deferred income | 492/3 | €7,144 | €49,456 | +€42,311 | +592.2% |
| Non-recurring operating income | 76A | - | €112 | +€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,610 | €60,086 | -€524 | -0.9% |
| Other operating charges | 640/8 | €14,988 | €14,461 | -€527 | -3.5% |
| Gross operating margin | 9900 | €104,847 | €98,702 | -€6,145 | -5.9% |
| Operating profit (loss) | 9901 | €29,249 | €24,155 | -€5,094 | -17.4% |
| Financial income | 75/76B | €457 | €2,638 | +€2,180 | +477.0% |
| Recurring financial income | 75 | €457 | €2,638 | +€2,180 | +477.0% |
| Financial charges | 65/66B | €49,014 | €48,768 | -€246 | -0.5% |
| Recurring financial charges | 65 | €49,014 | €48,768 | -€246 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,307 | -€21,975 | -€2,668 | -13.8% |
| Transfer from deferred taxes | 780 | €3,577 | €3,577 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,730 | -€18,398 | -€2,668 | -17.0% |
| Transfer from tax-exempt reserves | 789 | €8,757 | €8,757 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,974 | -€9,642 | -€2,668 | -38.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.