Elpers Farma: 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.
Elpers Farma
Largest movements
- Cash -€40,140
down €40,140 (-43.1%), from €93,049 to €52,908
mainly Other debts (-€149,655) and Debts after one year (-€132,903)
- Receivables within one year +€35,527
up €35,527 (+25.1%), from €141,547 to €177,074
of which Trade receivables: +€60,500
- Reserves +€272,796
up €272,796 (+20.1%), from €1.4m to €1.6m
- Other debts -€149,655
down €149,655 (-100%), from €149,655 to €0
- Debts after one year -€132,903
down €132,903 (-25.5%), from €521,016 to €388,112
- Financial income +€100,590
up €100,590 (+2,828%), from €3,557 to €104,148
- Gross operating margin +€4,094
up €4,094 (+1.7%), from €238,952 to €243,046
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 | €2,207,963 | €2,201,987 | -€5,977 | -0.3% |
| Fixed assets | 21/28 | €1,969,110 | €1,967,746 | -€1,363 | -0.1% |
| Tangible fixed assets | 22/27 | €2,794 | €1,431 | -€1,363 | -48.8% |
| Furniture and vehicles | 24 | €2,794 | €1,431 | -€1,363 | -48.8% |
| Financial fixed assets | 28 | €1,966,316 | €1,966,316 | = | 0.0% |
| Current assets | 29/58 | €238,853 | €234,240 | -€4,613 | -1.9% |
| Amounts receivable within one year | 40/41 | €141,547 | €177,074 | +€35,527 | +25.1% |
| Trade receivables | 40 | €0 | €60,500 | +€60,500 | |
| Other amounts receivable | 41 | €141,547 | €116,574 | -€24,973 | -17.6% |
| Cash at bank and in hand | 54/58 | €93,049 | €52,908 | -€40,140 | -43.1% |
| Deferred charges and accrued income | 490/1 | €4,257 | €4,257 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,207,963 | €2,201,987 | -€5,977 | -0.3% |
| Equity | 10/15 | €1,378,405 | €1,651,201 | +€272,796 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,359,805 | €1,632,601 | +€272,796 | +20.1% |
| Distributable reserves | 133 | €1,359,805 | €1,632,601 | +€272,796 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €829,559 | €550,785 | -€278,773 | -33.6% |
| Amounts payable after more than one year | 17 | €521,016 | €388,112 | -€132,903 | -25.5% |
| Financial debts | 170/4 | €521,016 | €388,112 | -€132,903 | -25.5% |
| Amounts payable within one year | 42/48 | €297,999 | €150,325 | -€147,674 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €128,734 | €132,903 | +€4,169 | +3.2% |
| Trade debts | 44 | €3,859 | €0 | -€3,859 | -100% |
| Suppliers | 440/4 | €3,859 | €0 | -€3,859 | -100% |
| Taxes, remuneration and social security | 45 | €15,750 | €17,422 | +€1,672 | +10.6% |
| Taxes | 450/3 | €15,750 | €17,422 | +€1,672 | +10.6% |
| Other amounts payable | 47/48 | €149,655 | €0 | -€149,655 | -100% |
| Accrued charges and deferred income | 492/3 | €10,544 | €12,348 | +€1,804 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €1,363 | = | 0.0% |
| Other operating charges | 640/8 | €85 | €66 | -€19 | -22.7% |
| Gross operating margin | 9900 | €238,952 | €243,046 | +€4,094 | +1.7% |
| Operating profit (loss) | 9901 | €237,504 | €241,617 | +€4,113 | +1.7% |
| Financial income | 75/76B | €3,557 | €104,148 | +€100,590 | +2,828% |
| Recurring financial income | 75 | €3,557 | €104,148 | +€100,590 | +2,828% |
| Financial charges | 65/66B | €20,299 | €21,173 | +€874 | +4.3% |
| Recurring financial charges | 65 | €20,299 | €21,173 | +€874 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €220,761 | €324,591 | +€103,830 | +47.0% |
| Income taxes | 67/77 | €51,152 | €51,795 | +€643 | +1.3% |
| Profit (loss) for the period | 9904 | €169,609 | €272,796 | +€103,187 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €169,609 | €272,796 | +€103,187 | +60.8% |
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 24 October 2026 via checked.be.