ELKIPOR: 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.
ELKIPOR
Largest movements
- Receivables within one year -€8,758
down €8,758 (-15.9%), from €55,158 to €46,400
of which Trade receivables: -€36,139
- Tangible fixed assets -€8,224
down €8,224 (-100.0%), from €8,224 to €0
- Profit (loss) carried forward -€11,697
down €11,697 (-37.5%), from €31,166 to €19,469
- Other debts -€5,980
down €5,980 (-84.6%), from €7,071 to €1,091
- Gross operating margin -€9,159
down €9,159 (-563.7%), from -€1,625 to -€10,783
- Depreciation -€5,805
down €5,805 (-100.0%), from €5,805 to €0
- Other operating charges +€601
up €601 (+747.1%), from €80 to €681
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 | €65,102 | €47,479 | -€17,622 | -27.1% |
| Fixed assets | 21/28 | €8,270 | €46 | -€8,224 | -99.4% |
| Tangible fixed assets | 22/27 | €8,224 | €0 | -€8,224 | -100.0% |
| Furniture and vehicles | 24 | €8,224 | €0 | -€8,224 | -100.0% |
| Financial fixed assets | 28 | €46 | €46 | = | 0.0% |
| Current assets | 29/58 | €56,831 | €47,433 | -€9,398 | -16.5% |
| Amounts receivable within one year | 40/41 | €55,158 | €46,400 | -€8,758 | -15.9% |
| Trade receivables | 40 | €36,539 | €400 | -€36,139 | -98.9% |
| Other amounts receivable | 41 | €18,619 | €46,000 | +€27,382 | +147.1% |
| Cash at bank and in hand | 54/58 | €1,674 | €1,033 | -€641 | -38.3% |
| Total equity and liabilities | 10/49 | €65,102 | €47,479 | -€17,622 | -27.1% |
| Equity | 10/15 | €57,926 | €46,229 | -€11,697 | -20.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €4,760 | €4,760 | = | 0.0% |
| Distributable reserves | 133 | €4,760 | €4,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,166 | €19,469 | -€11,697 | -37.5% |
| Amounts payable | 17/49 | €7,176 | €1,250 | -€5,926 | -82.6% |
| Amounts payable within one year | 42/48 | €7,176 | €1,250 | -€5,926 | -82.6% |
| Trade debts | 44 | €24 | €0 | -€24 | -100.0% |
| Suppliers | 440/4 | €24 | €0 | -€24 | -100.0% |
| Taxes, remuneration and social security | 45 | €81 | €159 | +€78 | +97.1% |
| Taxes | 450/3 | €81 | €159 | +€78 | +97.1% |
| Other amounts payable | 47/48 | €7,071 | €1,091 | -€5,980 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,805 | €0 | -€5,805 | -100.0% |
| Other operating charges | 640/8 | €80 | €681 | +€601 | +747.1% |
| Gross operating margin | 9900 | -€1,625 | -€10,783 | -€9,159 | -563.7% |
| Operating profit (loss) | 9901 | -€7,510 | -€11,465 | -€3,955 | -52.7% |
| Financial charges | 65/66B | €219 | €153 | -€65 | -29.9% |
| Recurring financial charges | 65 | €219 | €153 | -€65 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,729 | -€11,618 | -€3,889 | -50.3% |
| Income taxes | 67/77 | €112 | €78 | -€34 | -30.3% |
| Profit (loss) for the period | 9904 | -€7,841 | -€11,697 | -€3,855 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,841 | -€11,697 | -€3,855 | -49.2% |
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 6 October 2026 via checked.be.