ELKE DAG: 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.
ELKE DAG
Largest movements
- Receivables within one year +€33
up €33 (+3.4%), from €964 to €997
- Trade debts +€940
up €940 (+518%), from €182 to €1,121
- Profit (loss) carried forward -€907
down €907, from €782 to -€125
- Other operating charges -€47
down €47 (-18.0%), from €261 to €214
- Gross operating margin +€15
up €15 (+2.1%), from -€708 to -€693
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €964 | €997 | +€33 | +3.4% |
| Current assets | 29/58 | €964 | €997 | +€33 | +3.4% |
| Amounts receivable within one year | 40/41 | €964 | €997 | +€33 | +3.4% |
| Other amounts receivable | 41 | €964 | €997 | +€33 | +3.4% |
| Total equity and liabilities | 10/49 | €964 | €997 | +€33 | +3.4% |
| Equity | 10/15 | €783 | -€124 | -€907 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €782 | -€125 | -€907 | |
| Amounts payable | 17/49 | €182 | €1,121 | +€940 | +518% |
| Amounts payable within one year | 42/48 | €182 | €1,121 | +€940 | +518% |
| Trade debts | 44 | €182 | €1,121 | +€940 | +518% |
| Suppliers | 440/4 | €182 | €1,121 | +€940 | +518% |
| Other operating charges | 640/8 | €261 | €214 | -€47 | -18.0% |
| Gross operating margin | 9900 | -€708 | -€693 | +€15 | +2.1% |
| Operating profit (loss) | 9901 | -€969 | -€907 | +€62 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€969 | -€907 | +€62 | +6.4% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€969 | -€907 | +€62 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€969 | -€907 | +€62 | +6.4% |
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 19 October 2026 via checked.be.