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
- Cash -€32,135
down €32,135 (-36.2%), from €88,886 to €56,751
mainly Investment in fixed assets (net) (-€42,979) and Other debts (-€27,574)
- Receivables within one year -€9,265
down €9,265 (-20.7%), from €44,654 to €35,389
of which Trade receivables: -€10,244
- Tangible fixed assets -€7,720
down €7,720 (-1.8%), from €433,761 to €426,042
of which Furniture and vehicles: -€25,558
- Other debts -€27,574
down €27,574 (-10.3%), from €268,714 to €241,140
- Trade debts -€6,780
down €6,780 (-7.6%), from €89,717 to €82,937
- Gross operating margin -€23,346
down €23,346 (-26.3%), from €88,751 to €65,404
- Other operating charges -€6,859
down €6,859 (-57.2%), from €11,993 to €5,134
- Depreciation -€4,294
down €4,294 (-7.8%), from €54,992 to €50,698
- Taxes -€3,596
down €3,596 (-83.1%), from €4,330 to €734
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 | €578,488 | €534,446 | -€44,042 | -7.6% |
| Fixed assets | 21/28 | €433,886 | €426,166 | -€7,720 | -1.8% |
| Tangible fixed assets | 22/27 | €433,761 | €426,042 | -€7,720 | -1.8% |
| Land and buildings | 22 | €362,588 | €382,807 | +€20,218 | +5.6% |
| Plant, machinery and equipment | 23 | €12,042 | €9,662 | -€2,380 | -19.8% |
| Furniture and vehicles | 24 | €59,131 | €33,573 | -€25,558 | -43.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €144,602 | €108,280 | -€36,322 | -25.1% |
| Stocks and contracts in progress | 3 | €7,690 | €12,090 | +€4,400 | +57.2% |
| Stocks | 30/36 | €7,690 | €12,090 | +€4,400 | +57.2% |
| Amounts receivable within one year | 40/41 | €44,654 | €35,389 | -€9,265 | -20.7% |
| Trade receivables | 40 | €44,654 | €34,410 | -€10,244 | -22.9% |
| Other amounts receivable | 41 | €0 | €978 | +€978 | |
| Cash at bank and in hand | 54/58 | €88,886 | €56,751 | -€32,135 | -36.2% |
| Deferred charges and accrued income | 490/1 | €3,373 | €4,051 | +€678 | +20.1% |
| Total equity and liabilities | 10/49 | €578,488 | €534,446 | -€44,042 | -7.6% |
| Equity | 10/15 | €206,901 | €202,876 | -€4,025 | -1.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €11,197 | €11,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,731 | €129,705 | -€4,025 | -3.0% |
| Amounts payable | 17/49 | €371,587 | €331,570 | -€40,016 | -10.8% |
| Amounts payable within one year | 42/48 | €371,587 | €331,570 | -€40,016 | -10.8% |
| Trade debts | 44 | €89,717 | €82,937 | -€6,780 | -7.6% |
| Suppliers | 440/4 | €89,717 | €82,937 | -€6,780 | -7.6% |
| Taxes, remuneration and social security | 45 | €13,156 | €7,494 | -€5,662 | -43.0% |
| Taxes | 450/3 | €8,122 | €1,055 | -€7,068 | -87.0% |
| Remuneration and social security | 454/9 | €5,034 | €6,439 | +€1,405 | +27.9% |
| Other amounts payable | 47/48 | €268,714 | €241,140 | -€27,574 | -10.3% |
| Non-recurring operating income | 76A | - | €7,306 | +€7,306 | |
| Remuneration, social security and pensions | 62 | €11,680 | €10,951 | -€730 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,992 | €50,698 | -€4,294 | -7.8% |
| Other operating charges | 640/8 | €11,993 | €5,134 | -€6,859 | -57.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €88,751 | €65,404 | -€23,346 | -26.3% |
| Operating profit (loss) | 9901 | €10,086 | -€1,379 | -€11,465 | |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €2,636 | €1,913 | -€723 | -27.4% |
| Recurring financial charges | 65 | €2,636 | €1,913 | -€723 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €7,484 | -€3,292 | -€10,775 | |
| Income taxes | 67/77 | €4,330 | €734 | -€3,596 | -83.1% |
| Profit (loss) for the period | 9904 | €3,154 | -€4,025 | -€7,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,154 | -€4,025 | -€7,179 |
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 27 October 2026 via checked.be.