ELKE 'S FRUIT: 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 'S FRUIT
Largest movements
- Receivables within one year -€1,009
down €1,009 (-45.2%), from €2,232 to €1,223
of which Other amounts receivable: -€1,009
- Cash -€751
down €751 (-68.3%), from €1,099 to €348
mainly Net result for the year (-€3,987)
- Tangible fixed assets -€149
down €149 (-70.7%), from €210 to €61
- Stocks and contracts -€118
down €118 (-9.9%), from €1,190 to €1,072
- Profit (loss) carried forward -€3,987
down €3,987 (-2.0%), from -€195,632 to -€199,618
- Trade debts +€1,831
up €1,831 (+8.5%), from €21,502 to €23,333
- Tax, wage and social debts +€99
up €99 (+50.0%), from €198 to €297
- Gross operating margin -€701
down €701 (-59.2%), from -€1,185 to -€1,886
- Other operating charges +€329
up €329 (+24.9%), from €1,322 to €1,652
- Staff costs -€32
down €32 (-100%), from €32 to €0
- Financial charges +€29
up €29 (+10.6%), from €272 to €301
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 | €4,787 | €2,760 | -€2,027 | -42.3% |
| Fixed assets | 21/28 | €266 | €117 | -€149 | -55.9% |
| Tangible fixed assets | 22/27 | €210 | €61 | -€149 | -70.7% |
| Plant, machinery and equipment | 23 | €210 | €61 | -€149 | -70.7% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €4,521 | €2,643 | -€1,878 | -41.5% |
| Stocks and contracts in progress | 3 | €1,190 | €1,072 | -€118 | -9.9% |
| Stocks | 30/36 | €1,190 | €1,072 | -€118 | -9.9% |
| Amounts receivable within one year | 40/41 | €2,232 | €1,223 | -€1,009 | -45.2% |
| Trade receivables | 40 | €443 | €442 | -€1 | -0.2% |
| Other amounts receivable | 41 | €1,790 | €781 | -€1,009 | -56.4% |
| Cash at bank and in hand | 54/58 | €1,099 | €348 | -€751 | -68.3% |
| Total equity and liabilities | 10/49 | €4,787 | €2,760 | -€2,027 | -42.3% |
| Equity | 10/15 | -€175,180 | -€179,167 | -€3,987 | -2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,632 | -€199,618 | -€3,987 | -2.0% |
| Amounts payable | 17/49 | €179,968 | €181,928 | +€1,960 | +1.1% |
| Amounts payable within one year | 42/48 | €179,968 | €181,928 | +€1,960 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €21,440 | €21,440 | = | 0.0% |
| Trade debts | 44 | €21,502 | €23,333 | +€1,831 | +8.5% |
| Suppliers | 440/4 | €21,502 | €23,333 | +€1,831 | +8.5% |
| Taxes, remuneration and social security | 45 | €198 | €297 | +€99 | +50.0% |
| Taxes | 450/3 | €198 | €297 | +€99 | +50.0% |
| Other amounts payable | 47/48 | €136,828 | €136,858 | +€30 | 0.0% |
| Remuneration, social security and pensions | 62 | €32 | €0 | -€32 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €149 | = | 0.0% |
| Other operating charges | 640/8 | €1,322 | €1,652 | +€329 | +24.9% |
| Gross operating margin | 9900 | -€1,185 | -€1,886 | -€701 | -59.2% |
| Operating profit (loss) | 9901 | -€2,688 | -€3,686 | -€998 | -37.1% |
| Financial charges | 65/66B | €272 | €301 | +€29 | +10.6% |
| Recurring financial charges | 65 | €272 | €301 | +€29 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,960 | -€3,987 | -€1,027 | -34.7% |
| Profit (loss) for the period | 9904 | -€2,960 | -€3,987 | -€1,027 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,960 | -€3,987 | -€1,027 | -34.7% |
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.