ELKA: what changed
What changed
ELKA
NACE 46.392, Non-specialised wholesale
filed annual accounts (NBB)
Net result for the year
€31,548
2023 · €16,427+€15,121
Equity
€1.4m
2023 · €1.4m+€31,548
Cash
€184,876
2023 · €188,745-€3,869
Balance sheet total
€3.2m
2023 · €3.3m-€98,548
Largest movements
Assets
- Tangible fixed assets -€89,406
down €89,406 (-3.6%), from €2.5m to €2.4m
of which Land and buildings: -€84,130
Equity and liabilities
- Debts after one year -€124,225
down €124,225 (-11.5%), from €1.1m to €958,691
Income statement
- Financial charges -€14,255
down €14,255 (-28.1%), from €50,686 to €36,432
- Financial income +€4,496
new in 2024: €4,496
- Taxes +€3,133
up €3,133 (+18.1%), from €17,350 to €20,484
- Other operating charges +€2,625
up €2,625 (+16.9%), from €15,521 to €18,146
- Gross operating margin +€2,460
up €2,460 (+1.2%), from €202,886 to €205,346
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€16,427
Gross operating margin
+€2,460
Depreciation
-€331
Other operating charges
-€2,625
Financial income
+€4,496
Financial charges
+€14,255
Taxes
-€3,133
Result 2024
€31,548
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€109,377
Investment
-€21,751
Financing
-€91,495
Cash 2023
€188,745
From operations (derived)
+€109,377
Net result for the year
+€31,548
Depreciation
+€111,157
Receivables within one year
+€5,491
Deferred charges and accrued income
-€219
Provisions
-€16,863
Trade debts
-€16,433
Tax, wage and social debts
+€3,869
Other debts
-€9,175
Investment (derived)
-€21,751
Investment in fixed assets (net)
-€21,751
Financing
-€91,495
Debts after one year
-€124,225
Current portion of long-term debt
+€29,324
Short-term financial debts
+€3,406
Cash 2024
€184,876
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,252,010 | €3,153,462 | -€98,548 | -3.0% |
| Fixed assets | 21/28 | €3,050,366 | €2,960,960 | -€89,406 | -2.9% |
| Intangible fixed assets | 21 | €552,788 | €552,788 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,497,109 | €2,407,703 | -€89,406 | -3.6% |
| Land and buildings | 22 | €2,262,710 | €2,178,580 | -€84,130 | -3.7% |
| Plant, machinery and equipment | 23 | €95,511 | €99,509 | +€3,997 | +4.2% |
| Furniture and vehicles | 24 | €47,308 | €38,034 | -€9,273 | -19.6% |
| Other tangible fixed assets | 26 | €91,581 | €91,581 | = | 0.0% |
| Financial fixed assets | 28 | €469 | €469 | = | 0.0% |
| Current assets | 29/58 | €201,644 | €192,503 | -€9,142 | -4.5% |
| Amounts receivable within one year | 40/41 | €7,436 | €1,944 | -€5,491 | -73.9% |
| Trade receivables | 40 | €6,443 | €952 | -€5,491 | -85.2% |
| Other amounts receivable | 41 | €993 | €993 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €188,745 | €184,876 | -€3,869 | -2.0% |
| Deferred charges and accrued income | 490/1 | €5,464 | €5,682 | +€219 | +4.0% |
| Total equity and liabilities | 10/49 | €3,252,010 | €3,153,462 | -€98,548 | -3.0% |
| Equity | 10/15 | €1,371,020 | €1,402,569 | +€31,548 | +2.3% |
| Contributions | 10/11 | €265,296 | €265,296 | = | 0.0% |
| Reserves | 13 | €1,105,725 | €1,137,273 | +€31,548 | +2.9% |
| Non-distributable reserves | 130/1 | €26,530 | €26,530 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,530 | €26,530 | = | 0.0% |
| Tax-exempt reserves | 132 | €539,534 | €515,757 | -€23,777 | -4.4% |
| Distributable reserves | 133 | €539,661 | €594,986 | +€55,325 | +10.3% |
| Provisions and deferred taxes | 16 | €251,732 | €234,869 | -€16,863 | -6.7% |
| Provisions for liabilities and charges | 160/5 | €87,771 | €78,833 | -€8,937 | -10.2% |
| Other liabilities and charges | 164/5 | €87,771 | €78,833 | -€8,937 | -10.2% |
| Deferred taxes | 168 | €163,961 | €156,036 | -€7,926 | -4.8% |
| Amounts payable | 17/49 | €1,629,258 | €1,516,025 | -€113,233 | -6.9% |
| Amounts payable after more than one year | 17 | €1,082,916 | €958,691 | -€124,225 | -11.5% |
| Financial debts | 170/4 | €1,082,916 | €958,691 | -€124,225 | -11.5% |
| Amounts payable within one year | 42/48 | €534,961 | €545,952 | +€10,991 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €61,550 | €90,874 | +€29,324 | +47.6% |
| Financial debts | 43 | - | €3,406 | +€3,406 | |
| Other loans | 439 | - | €3,406 | +€3,406 | |
| Trade debts | 44 | €34,190 | €17,757 | -€16,433 | -48.1% |
| Suppliers | 440/4 | €34,190 | €17,757 | -€16,433 | -48.1% |
| Taxes, remuneration and social security | 45 | €16,331 | €20,200 | +€3,869 | +23.7% |
| Taxes | 450/3 | €16,331 | €20,200 | +€3,869 | +23.7% |
| Other amounts payable | 47/48 | €422,890 | €413,715 | -€9,175 | -2.2% |
| Accrued charges and deferred income | 492/3 | €11,381 | €11,381 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,826 | €111,157 | +€331 | +0.3% |
| Other operating charges | 640/8 | €15,521 | €18,146 | +€2,625 | +16.9% |
| Gross operating margin | 9900 | €202,886 | €205,346 | +€2,460 | +1.2% |
| Operating profit (loss) | 9901 | €76,539 | €76,042 | -€496 | -0.6% |
| Financial income | 75/76B | - | €4,496 | +€4,496 | |
| Recurring financial income | 75 | - | €4,496 | +€4,496 | |
| Financial charges | 65/66B | €50,686 | €36,432 | -€14,255 | -28.1% |
| Recurring financial charges | 65 | €50,686 | €36,432 | -€14,255 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €25,852 | €44,106 | +€18,254 | +70.6% |
| Transfer from deferred taxes | 780 | €7,926 | €7,926 | = | 0.0% |
| Income taxes | 67/77 | €17,350 | €20,484 | +€3,133 | +18.1% |
| Profit (loss) for the period | 9904 | €16,427 | €31,548 | +€15,121 | +92.0% |
| Transfer from tax-exempt reserves | 789 | €23,777 | €23,777 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,204 | €55,325 | +€15,121 | +37.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.