A.B.I. ELEKTRO: 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.
A.B.I. ELEKTRO
Largest movements
- Receivables within one year -€7,452
down €7,452 (-18.9%), from €39,350 to €31,898
of which Trade receivables: -€5,086
- Tangible fixed assets +€3,807
up €3,807 (+12.5%), from €30,383 to €34,190
of which Plant, machinery and equipment: +€13,345
- Cash -€1,606
down €1,606 (-98.9%), from €1,624 to €18
mainly Net result for the year (-€29,019) and Investment in fixed assets (net) (-€15,484)
- Profit (loss) carried forward -€29,019
down €29,019, from €844 to -€28,175
- Trade debts +€20,546
up €20,546 (+175%), from €11,741 to €32,287
- Other debts +€5,319
up €5,319 (+11,155%), from €48 to €5,366
- Debts after one year -€3,129
down €3,129 (-33.4%), from €9,372 to €6,243
- Gross operating margin -€78,485
down €78,485 (-72.7%), from €108,009 to €29,525
- Taxes -€9,057
down €9,057 (-100.0%), from €9,057 to €0
- Staff costs -€6,394
down €6,394 (-13.6%), from €46,960 to €40,566
- Financial charges -€2,266
down €2,266 (-54.3%), from €4,175 to €1,910
- Other operating charges +€1,814
up €1,814 (+71.2%), from €2,547 to €4,361
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 | €71,750 | €66,303 | -€5,447 | -7.6% |
| Fixed assets | 21/28 | €30,383 | €34,190 | +€3,807 | +12.5% |
| Tangible fixed assets | 22/27 | €30,383 | €34,190 | +€3,807 | +12.5% |
| Plant, machinery and equipment | 23 | €16,108 | €29,454 | +€13,345 | +82.8% |
| Furniture and vehicles | 24 | €14,275 | €4,736 | -€9,538 | -66.8% |
| Current assets | 29/58 | €41,367 | €32,113 | -€9,254 | -22.4% |
| Amounts receivable within one year | 40/41 | €39,350 | €31,898 | -€7,452 | -18.9% |
| Trade receivables | 40 | €34,959 | €29,873 | -€5,086 | -14.5% |
| Other amounts receivable | 41 | €4,391 | €2,025 | -€2,366 | -53.9% |
| Cash at bank and in hand | 54/58 | €1,624 | €18 | -€1,606 | -98.9% |
| Deferred charges and accrued income | 490/1 | €393 | €197 | -€196 | -49.9% |
| Total equity and liabilities | 10/49 | €71,750 | €66,303 | -€5,447 | -7.6% |
| Equity | 10/15 | €34,344 | €5,325 | -€29,019 | -84.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €844 | -€28,175 | -€29,019 | |
| Amounts payable | 17/49 | €37,406 | €60,978 | +€23,572 | +63.0% |
| Amounts payable after more than one year | 17 | €9,372 | €6,243 | -€3,129 | -33.4% |
| Financial debts | 170/4 | €9,372 | €6,243 | -€3,129 | -33.4% |
| Amounts payable within one year | 42/48 | €28,035 | €54,736 | +€26,701 | +95.2% |
| Current portion of amounts payable after more than one year | 42 | €2,846 | €3,129 | +€283 | +10.0% |
| Trade debts | 44 | €11,741 | €32,287 | +€20,546 | +175% |
| Suppliers | 440/4 | €11,741 | €32,287 | +€20,546 | +175% |
| Taxes, remuneration and social security | 45 | €13,400 | €13,953 | +€554 | +4.1% |
| Taxes | 450/3 | €9,760 | €9,267 | -€493 | -5.1% |
| Remuneration and social security | 454/9 | €3,640 | €4,687 | +€1,047 | +28.8% |
| Other amounts payable | 47/48 | €48 | €5,366 | +€5,319 | +11,155% |
| Non-recurring operating income | 76A | - | €6,666 | +€6,666 | |
| Remuneration, social security and pensions | 62 | €46,960 | €40,566 | -€6,394 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,390 | €11,676 | +€287 | +2.5% |
| Other operating charges | 640/8 | €2,547 | €4,361 | +€1,814 | +71.2% |
| Non-recurring operating charges | 66A | €40 | €45 | +€5 | +13.4% |
| Gross operating margin | 9900 | €108,009 | €29,525 | -€78,485 | -72.7% |
| Operating profit (loss) | 9901 | €47,072 | -€27,124 | -€74,197 | |
| Financial income | 75/76B | €4 | €15 | +€11 | +262% |
| Recurring financial income | 75 | €4 | €15 | +€11 | +262% |
| Financial charges | 65/66B | €4,175 | €1,910 | -€2,266 | -54.3% |
| Recurring financial charges | 65 | €4,175 | €1,910 | -€2,266 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €42,901 | -€29,019 | -€71,920 | |
| Income taxes | 67/77 | €9,057 | €0 | -€9,057 | -100.0% |
| Profit (loss) for the period | 9904 | €33,844 | -€29,019 | -€62,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,844 | -€29,019 | -€62,863 |
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 27 October 2026 via checked.be.