ELKA: 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.
ELKA
Largest movements
- Stocks and contracts +€2,600
new in 2025: €2,600
- Cash -€1,480
down €1,480 (-13.3%), from €11,149 to €9,669
mainly Other debts (-€3,300) and Stocks and contracts (-€2,600)
- Profit (loss) carried forward +€3,539
up €3,539 (+8.2%), from -€43,137 to -€39,598
- Other debts -€3,300
down €3,300 (-7.9%), from €41,776 to €38,476
- Contributions -€1,860
down €1,860 (-17.7%), from €10,536 to €8,676
- Reserves +€1,860
new in 2025: €1,860
- Tax, wage and social debts +€1,287
up €1,287 (+69.3%), from €1,857 to €3,143
- Gross operating margin +€4,220
up €4,220 (+308.5%), from €1,368 to €5,587
- Taxes +€1,054
up €1,054 (+359.6%), from €293 to €1,347
- Other operating charges +€128
up €128 (+33.1%), from €387 to €516
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 | €12,118 | €13,244 | +€1,126 | +9.3% |
| Current assets | 29/58 | €12,118 | €13,244 | +€1,126 | +9.3% |
| Stocks and contracts in progress | 3 | - | €2,600 | +€2,600 | |
| Stocks | 30/36 | - | €2,600 | +€2,600 | |
| Cash at bank and in hand | 54/58 | €11,149 | €9,669 | -€1,480 | -13.3% |
| Deferred charges and accrued income | 490/1 | €969 | €975 | +€6 | +0.6% |
| Total equity and liabilities | 10/49 | €12,118 | €13,244 | +€1,126 | +9.3% |
| Equity | 10/15 | -€32,601 | -€29,062 | +€3,539 | +10.9% |
| Contributions | 10/11 | €10,536 | €8,676 | -€1,860 | -17.7% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€43,137 | -€39,598 | +€3,539 | +8.2% |
| Amounts payable | 17/49 | €44,719 | €42,306 | -€2,413 | -5.4% |
| Amounts payable within one year | 42/48 | €44,719 | €42,306 | -€2,413 | -5.4% |
| Trade debts | 44 | €1,086 | €686 | -€400 | -36.8% |
| Suppliers | 440/4 | €1,086 | €686 | -€400 | -36.8% |
| Taxes, remuneration and social security | 45 | €1,857 | €3,143 | +€1,287 | +69.3% |
| Taxes | 450/3 | €1,857 | €3,143 | +€1,287 | +69.3% |
| Other amounts payable | 47/48 | €41,776 | €38,476 | -€3,300 | -7.9% |
| Other operating charges | 640/8 | €387 | €516 | +€128 | +33.1% |
| Gross operating margin | 9900 | €1,368 | €5,587 | +€4,220 | +308.5% |
| Operating profit (loss) | 9901 | €980 | €5,072 | +€4,091 | +417.3% |
| Financial charges | 65/66B | €220 | €186 | -€35 | -15.7% |
| Recurring financial charges | 65 | €220 | €186 | -€35 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €760 | €4,886 | +€4,126 | +542.6% |
| Income taxes | 67/77 | €293 | €1,347 | +€1,054 | +359.6% |
| Profit (loss) for the period | 9904 | €467 | €3,539 | +€3,072 | +657.5% |
| Profit (loss) for the period to be appropriated | 9905 | €467 | €3,539 | +€3,072 | +657.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.