ELKA & CO: 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.
ELKA & CO
Largest movements
- Cash +€95,636
up €95,636 (+588,169%), from €16 to €95,653
mainly Other debts (+€100,143) and Investment in fixed assets (net) (+€250)
- Other debts +€100,143
up €100,143 (+674%), from €14,858 to €115,001
- Profit (loss) carried forward -€4,757
down €4,757 (-38.1%), from -€12,491 to -€17,248
- Gross operating margin -€3,169
down €3,169 (-480%), from -€660 to -€3,829
- Write-downs +€250
new in 2025: €250
- Other operating charges +€209
up €209 (+60.2%), from €348 to €557
- Financial charges +€121
new in 2025: €121
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.
Derived cash bridge
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 | €2,366 | €97,753 | +€95,386 | +4,031% |
| Formation expenses | 20 | €250 | - | -€250 | |
| Current assets | 29/58 | €2,116 | €97,753 | +€95,636 | +4,519% |
| Stocks and contracts in progress | 3 | €2,100 | €2,100 | = | 0.0% |
| Stocks | 30/36 | €2,100 | €2,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16 | €95,653 | +€95,636 | +588,169% |
| Total equity and liabilities | 10/49 | €2,366 | €97,753 | +€95,386 | +4,031% |
| Equity | 10/15 | -€12,491 | -€17,248 | -€4,757 | -38.1% |
| Profit (loss) carried forward | 14 | -€12,491 | -€17,248 | -€4,757 | -38.1% |
| Amounts payable | 17/49 | €14,858 | €115,001 | +€100,143 | +674% |
| Amounts payable within one year | 42/48 | €14,858 | €115,001 | +€100,143 | +674% |
| Other amounts payable | 47/48 | €14,858 | €115,001 | +€100,143 | +674% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €250 | +€250 | |
| Other operating charges | 640/8 | €348 | €557 | +€209 | +60.2% |
| Gross operating margin | 9900 | -€660 | -€3,829 | -€3,169 | -480% |
| Operating profit (loss) | 9901 | -€1,008 | -€4,636 | -€3,628 | -360% |
| Financial charges | 65/66B | - | €121 | +€121 | |
| Recurring financial charges | 65 | - | €121 | +€121 | |
| Profit (loss) for the period before taxes | 9903 | -€1,008 | -€4,757 | -€3,750 | -372% |
| Profit (loss) for the period | 9904 | -€1,008 | -€4,757 | -€3,750 | -372% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,008 | -€4,757 | -€3,750 | -372% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.