Elkogama: 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.
Elkogama
Largest movements
- Receivables within one year -€6,468
down €6,468 (-26.7%), from €24,239 to €17,771
of which Trade receivables: -€6,468
- Cash -€2,138
down €2,138 (-3.2%), from €67,158 to €65,020
mainly Net result for the year (-€2,943) and Trade debts (-€2,793)
- Reserves -€2,943
down €2,943 (-27.2%), from €10,839 to €7,896
of which Distributable reserves: -€2,943
- Trade debts -€2,793
down €2,793 (-8.9%), from €31,346 to €28,554
- Contributions -€2,400
down €2,400 (-5.3%), from €45,600 to €43,200
- Financial income -€7,080
down €7,080 (-80.0%), from €8,850 to €1,770
- Financial charges -€2,359
down €2,359 (-43.3%), from €5,443 to €3,085
- Gross operating margin -€2,139
down €2,139, from €1,252 to -€887
- Taxes -€1,397
down €1,397 (-100%), from €1,397 to €0
- Other operating charges -€491
down €491 (-39.9%), from €1,233 to €742
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 | €91,398 | €82,792 | -€8,606 | -9.4% |
| Current assets | 29/58 | €91,398 | €82,792 | -€8,606 | -9.4% |
| Amounts receivable within one year | 40/41 | €24,239 | €17,771 | -€6,468 | -26.7% |
| Trade receivables | 40 | €24,239 | €17,771 | -€6,468 | -26.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €67,158 | €65,020 | -€2,138 | -3.2% |
| Total equity and liabilities | 10/49 | €91,398 | €82,792 | -€8,606 | -9.4% |
| Equity | 10/15 | €56,439 | €51,096 | -€5,343 | -9.5% |
| Contributions | 10/11 | €45,600 | €43,200 | -€2,400 | -5.3% |
| Contributions outside capital | 11 | €45,600 | - | -€45,600 | |
| Other | 1109/19 | €45,600 | - | -€45,600 | |
| Reserves | 13 | €10,839 | €7,896 | -€2,943 | -27.2% |
| Non-distributable reserves | 130/1 | €2,631 | €2,631 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,631 | €2,631 | = | 0.0% |
| Distributable reserves | 133 | €8,208 | €5,265 | -€2,943 | -35.9% |
| Amounts payable | 17/49 | €34,958 | €31,695 | -€3,263 | -9.3% |
| Amounts payable within one year | 42/48 | €34,958 | €31,695 | -€3,263 | -9.3% |
| Trade debts | 44 | €31,346 | €28,554 | -€2,793 | -8.9% |
| Suppliers | 440/4 | €31,346 | €28,554 | -€2,793 | -8.9% |
| Taxes, remuneration and social security | 45 | €1,212 | €742 | -€470 | -38.8% |
| Taxes | 450/3 | €1,212 | €742 | -€470 | -38.8% |
| Other amounts payable | 47/48 | €2,400 | €2,400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,233 | €742 | -€491 | -39.9% |
| Gross operating margin | 9900 | €1,252 | -€887 | -€2,139 | |
| Operating profit (loss) | 9901 | €19 | -€1,628 | -€1,648 | |
| Financial income | 75/76B | €8,850 | €1,770 | -€7,080 | -80.0% |
| Recurring financial income | 75 | €8,850 | €1,770 | -€7,080 | -80.0% |
| Financial charges | 65/66B | €5,443 | €3,085 | -€2,359 | -43.3% |
| Recurring financial charges | 65 | €5,443 | €3,085 | -€2,359 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €3,426 | -€2,943 | -€6,369 | |
| Income taxes | 67/77 | €1,397 | €0 | -€1,397 | -100% |
| Profit (loss) for the period | 9904 | €2,030 | -€2,943 | -€4,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,030 | -€2,943 | -€4,973 |
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 26 October 2026 via checked.be.