Elkresko: 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.
Elkresko
Largest movements
- Cash +€14,139
up €14,139 (+842%), from €1,680 to €15,820
mainly Receivables within one year (+€13,775) and Depreciation (+€13,039)
- Receivables within one year -€13,775
down €13,775 (-86.2%), from €15,982 to €2,206
of which Trade receivables: -€7,158
- Tangible fixed assets -€13,039
down €13,039 (-25.8%), from €50,446 to €37,407
of which Land and buildings: -€9,421
- Deferred charges and accrued income -€5,051
down €5,051 (-85.1%), from €5,932 to €881
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Reserves -€8,191
down €8,191 (-8.0%), from €102,572 to €94,381
of which Distributable reserves: -€8,191
- Tax, wage and social debts +€7,277
new in 2025: €7,277
- Trade debts -€5,551
down €5,551 (-63.4%), from €8,761 to €3,211
- Gross operating margin +€29,888
up €29,888 (+393%), from €7,609 to €37,498
- Other operating charges +€15,722
up €15,722 (+319%), from €4,924 to €20,645
- Taxes +€11,262
up €11,262 (+6,008%), from €187 to €11,449
- Depreciation +€4,190
up €4,190 (+47.3%), from €8,849 to €13,039
- Write-downs +€1,550
new in 2025: €1,550
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 | €139,930 | €123,419 | -€16,511 | -11.8% |
| Fixed assets | 21/28 | €50,446 | €37,407 | -€13,039 | -25.8% |
| Tangible fixed assets | 22/27 | €50,446 | €37,407 | -€13,039 | -25.8% |
| Land and buildings | 22 | €39,144 | €29,723 | -€9,421 | -24.1% |
| Furniture and vehicles | 24 | €11,302 | €7,684 | -€3,618 | -32.0% |
| Current assets | 29/58 | €89,484 | €86,012 | -€3,472 | -3.9% |
| Amounts receivable after more than one year | 29 | €65,890 | €67,105 | +€1,214 | +1.8% |
| Other amounts receivable | 291 | €65,890 | €67,105 | +€1,214 | +1.8% |
| Amounts receivable within one year | 40/41 | €15,982 | €2,206 | -€13,775 | -86.2% |
| Trade receivables | 40 | €9,364 | €2,206 | -€7,158 | -76.4% |
| Other amounts receivable | 41 | €6,617 | - | -€6,617 | |
| Cash at bank and in hand | 54/58 | €1,680 | €15,820 | +€14,139 | +842% |
| Deferred charges and accrued income | 490/1 | €5,932 | €881 | -€5,051 | -85.1% |
| Total equity and liabilities | 10/49 | €139,930 | €123,419 | -€16,511 | -11.8% |
| Equity | 10/15 | €121,122 | €112,931 | -€8,191 | -6.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €102,572 | €94,381 | -€8,191 | -8.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €86,572 | €78,381 | -€8,191 | -9.5% |
| Amounts payable | 17/49 | €18,808 | €10,488 | -€8,320 | -44.2% |
| Amounts payable within one year | 42/48 | €18,773 | €10,488 | -€8,284 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €8,761 | €3,211 | -€5,551 | -63.4% |
| Suppliers | 440/4 | €8,761 | €3,211 | -€5,551 | -63.4% |
| Taxes, remuneration and social security | 45 | - | €7,277 | +€7,277 | |
| Taxes | 450/3 | - | €7,277 | +€7,277 | |
| Other amounts payable | 47/48 | €11 | - | -€11 | |
| Accrued charges and deferred income | 492/3 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,849 | €13,039 | +€4,190 | +47.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,550 | +€1,550 | |
| Other operating charges | 640/8 | €4,924 | €20,645 | +€15,722 | +319% |
| Gross operating margin | 9900 | €7,609 | €37,498 | +€29,888 | +393% |
| Operating profit (loss) | 9901 | -€6,164 | €2,263 | +€8,427 | |
| Financial income | 75/76B | €2,051 | €1,977 | -€74 | -3.6% |
| Recurring financial income | 75 | €2,051 | €1,977 | -€74 | -3.6% |
| Financial charges | 65/66B | €312 | €982 | +€669 | +214% |
| Recurring financial charges | 65 | €312 | €982 | +€669 | +214% |
| Profit (loss) for the period before taxes | 9903 | -€4,426 | €3,258 | +€7,684 | |
| Income taxes | 67/77 | €187 | €11,449 | +€11,262 | +6,008% |
| Profit (loss) for the period | 9904 | -€4,613 | -€8,191 | -€3,578 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,613 | -€8,191 | -€3,578 | -77.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.