ELKO FRUIT: 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.
ELKO FRUIT
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+235.7%), from €536,428 to €1.8m
of which Other amounts receivable: +€1.3m
- Tangible fixed assets +€596,844
up €596,844 (+29.1%), from €2.0m to €2.6m
of which Land and buildings: +€468,799
- Stocks and contracts -€129,368
down €129,368 (-21.2%), from €610,563 to €481,195
- Debts after one year +€749,179
up €749,179 (+80.6%), from €929,111 to €1.7m
of which Financial debts: +€759,942
- Trade debts +€683,378
up €683,378 (+266.9%), from €256,075 to €939,453
- Other debts +€173,193
up €173,193 (+210.1%), from €82,426 to €255,620
- Reserves +€120,354
up €120,354 (+8.6%), from €1.4m to €1.5m
of which Distributable reserves: +€120,354
- Current portion of long-term debt +€83,399
up €83,399 (+52.8%), from €158,099 to €241,498
- Gross operating margin +€120,478
up €120,478 (+20.9%), from €575,404 to €695,881
- Depreciation +€100,035
up €100,035 (+30.9%), from €323,610 to €423,645
- Staff costs +€56,135
up €56,135 (+225.4%), from €24,907 to €81,042
- Taxes -€27,971
down €27,971 (-75.8%), from €36,883 to €8,913
- Financial charges +€9,797
up €9,797 (+70.7%), from €13,865 to €23,662
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 | €3,619,922 | €5,407,236 | +€1.8m | +49.4% |
| Fixed assets | 21/28 | €2,135,373 | €2,732,217 | +€596,844 | +28.0% |
| Tangible fixed assets | 22/27 | €2,048,113 | €2,644,957 | +€596,844 | +29.1% |
| Land and buildings | 22 | €1,338,022 | €1,806,822 | +€468,799 | +35.0% |
| Plant, machinery and equipment | 23 | €625,655 | €762,600 | +€136,946 | +21.9% |
| Furniture and vehicles | 24 | €84,436 | €75,535 | -€8,901 | -10.5% |
| Financial fixed assets | 28 | €87,260 | €87,260 | = | 0.0% |
| Current assets | 29/58 | €1,484,549 | €2,675,019 | +€1.2m | +80.2% |
| Stocks and contracts in progress | 3 | €610,563 | €481,195 | -€129,368 | -21.2% |
| Stocks | 30/36 | €610,563 | €481,195 | -€129,368 | -21.2% |
| Amounts receivable within one year | 40/41 | €536,428 | €1,800,961 | +€1.3m | +235.7% |
| Trade receivables | 40 | €388,268 | €379,888 | -€8,380 | -2.2% |
| Other amounts receivable | 41 | €148,160 | €1,421,073 | +€1.3m | +859.1% |
| Cash at bank and in hand | 54/58 | €324,366 | €373,763 | +€49,397 | +15.2% |
| Deferred charges and accrued income | 490/1 | €13,193 | €19,100 | +€5,907 | +44.8% |
| Total equity and liabilities | 10/49 | €3,619,922 | €5,407,236 | +€1.8m | +49.4% |
| Equity | 10/15 | €2,141,252 | €2,248,218 | +€106,965 | +5.0% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €1,407,485 | €1,527,839 | +€120,354 | +8.6% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,369,985 | €1,490,339 | +€120,354 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €33,767 | €20,378 | -€13,389 | -39.7% |
| Provisions and deferred taxes | 16 | €1,777 | €1,073 | -€705 | -39.7% |
| Deferred taxes | 168 | €1,777 | €1,073 | -€705 | -39.7% |
| Amounts payable | 17/49 | €1,476,893 | €3,157,946 | +€1.7m | +113.8% |
| Amounts payable after more than one year | 17 | €929,111 | €1,678,289 | +€749,179 | +80.6% |
| Financial debts | 170/4 | €759,998 | €1,519,940 | +€759,942 | +100.0% |
| Other amounts payable | 178/9 | €169,113 | €158,349 | -€10,763 | -6.4% |
| Amounts payable within one year | 42/48 | €547,782 | €1,479,657 | +€931,875 | +170.1% |
| Current portion of amounts payable after more than one year | 42 | €158,099 | €241,498 | +€83,399 | +52.8% |
| Financial debts | 43 | €21 | €1,248 | +€1,227 | +5822.4% |
| Credit institutions | 430/8 | €21 | €1,248 | +€1,227 | +5822.4% |
| Trade debts | 44 | €256,075 | €939,453 | +€683,378 | +266.9% |
| Suppliers | 440/4 | €256,075 | €939,453 | +€683,378 | +266.9% |
| Taxes, remuneration and social security | 45 | €51,161 | €41,838 | -€9,322 | -18.2% |
| Taxes | 450/3 | €44,563 | €37,088 | -€7,475 | -16.8% |
| Remuneration and social security | 454/9 | €6,598 | €4,751 | -€1,847 | -28.0% |
| Other amounts payable | 47/48 | €82,426 | €255,620 | +€173,193 | +210.1% |
| Non-recurring operating income | 76A | €4,860 | €0 | -€4,860 | -100.0% |
| Remuneration, social security and pensions | 62 | €24,907 | €81,042 | +€56,135 | +225.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323,610 | €423,645 | +€100,035 | +30.9% |
| Other operating charges | 640/8 | €19,708 | €22,102 | +€2,394 | +12.1% |
| Gross operating margin | 9900 | €575,404 | €695,881 | +€120,478 | +20.9% |
| Operating profit (loss) | 9901 | €207,179 | €169,093 | -€38,087 | -18.4% |
| Financial income | 75/76B | €16,715 | €13,611 | -€3,104 | -18.6% |
| Recurring financial income | 75 | €16,715 | €13,611 | -€3,104 | -18.6% |
| Financial charges | 65/66B | €13,865 | €23,662 | +€9,797 | +70.7% |
| Recurring financial charges | 65 | €13,865 | €23,662 | +€9,797 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €210,030 | €159,042 | -€50,988 | -24.3% |
| Transfer from deferred taxes | 780 | €868 | €705 | -€163 | -18.8% |
| Income taxes | 67/77 | €36,883 | €8,913 | -€27,971 | -75.8% |
| Profit (loss) for the period | 9904 | €174,015 | €150,834 | -€23,181 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €174,015 | €150,834 | -€23,181 | -13.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.