ELKIMMO: 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.
ELKIMMO
Largest movements
- Tangible fixed assets -€92,179
down €92,179 (-5.2%), from €1.8m to €1.7m
of which Land and buildings: -€95,169
- Receivables after one year +€56,451
up €56,451 (+29.5%), from €191,102 to €247,553
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€10,969
down €10,969 (-28.0%), from €39,213 to €28,244
- Depreciation +€762
up €762 (+0.8%), from €95,030 to €95,792
- Financial income +€659
up €659 (+1.2%), from €55,859 to €56,519
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 | €4,151,416 | €4,102,877 | -€48,539 | -1.2% |
| Fixed assets | 21/28 | €2,119,782 | €2,027,603 | -€92,179 | -4.3% |
| Tangible fixed assets | 22/27 | €1,785,782 | €1,693,603 | -€92,179 | -5.2% |
| Land and buildings | 22 | €1,785,782 | €1,690,613 | -€95,169 | -5.3% |
| Plant, machinery and equipment | 23 | - | €2,990 | +€2,990 | |
| Financial fixed assets | 28 | €334,000 | €334,000 | = | 0.0% |
| Current assets | 29/58 | €2,031,635 | €2,075,275 | +€43,640 | +2.1% |
| Amounts receivable after more than one year | 29 | €191,102 | €247,553 | +€56,451 | +29.5% |
| Other amounts receivable | 291 | €191,102 | €247,553 | +€56,451 | +29.5% |
| Amounts receivable within one year | 40/41 | €1,836,050 | €1,826,318 | -€9,732 | -0.5% |
| Other amounts receivable | 41 | €1,836,050 | €1,826,318 | -€9,732 | -0.5% |
| Cash at bank and in hand | 54/58 | €3,974 | €385 | -€3,589 | -90.3% |
| Deferred charges and accrued income | 490/1 | €508 | €1,019 | +€511 | +100.6% |
| Total equity and liabilities | 10/49 | €4,151,416 | €4,102,877 | -€48,539 | -1.2% |
| Equity | 10/15 | €2,600,147 | €2,585,440 | -€14,707 | -0.6% |
| Contributions | 10/11 | €2,847,000 | €2,847,000 | = | 0.0% |
| Capital | 10 | €2,847,000 | €2,847,000 | = | 0.0% |
| Issued capital | 100 | €2,847,000 | €2,847,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,853 | -€261,560 | -€14,707 | -6.0% |
| Amounts payable | 17/49 | €1,551,269 | €1,517,438 | -€33,832 | -2.2% |
| Amounts payable within one year | 42/48 | €1,551,269 | €1,517,438 | -€33,832 | -2.2% |
| Trade debts | 44 | €755 | €1,011 | +€255 | +33.8% |
| Suppliers | 440/4 | €755 | €1,011 | +€255 | +33.8% |
| Other amounts payable | 47/48 | €1,550,514 | €1,516,427 | -€34,087 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,030 | €95,792 | +€762 | +0.8% |
| Other operating charges | 640/8 | €3,567 | €3,471 | -€96 | -2.7% |
| Gross operating margin | 9900 | €39,213 | €28,244 | -€10,969 | -28.0% |
| Operating profit (loss) | 9901 | -€59,385 | -€71,019 | -€11,635 | -19.6% |
| Financial income | 75/76B | €55,859 | €56,519 | +€659 | +1.2% |
| Recurring financial income | 75 | €55,859 | €56,519 | +€659 | +1.2% |
| Financial charges | 65/66B | €200 | €206 | +€6 | +3.1% |
| Recurring financial charges | 65 | €200 | €206 | +€6 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,725 | -€14,707 | -€10,982 | -294.8% |
| Profit (loss) for the period | 9904 | -€3,725 | -€14,707 | -€10,982 | -294.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,725 | -€14,707 | -€10,982 | -294.8% |
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 4 October 2026 via checked.be.