APPLICATIONS GENERALES ELECTRIQUES: 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.
APPLICATIONS GENERALES ELECTRIQUES
Largest movements
- Tangible fixed assets -€14,887
down €14,887 (-23.8%), from €62,673 to €47,786
of which Furniture and vehicles: -€13,779
- Receivables within one year +€12,989
up €12,989 (+28.9%), from €45,002 to €57,991
of which Trade receivables: +€23,943
- Stocks and contracts -€7,354
down €7,354 (-68.3%), from €10,760 to €3,406
- Cash +€4,179
up €4,179 (+59.9%), from €6,981 to €11,160
mainly Depreciation (+€16,668) and Stocks and contracts (+€7,354)
- Debts after one year -€11,525
down €11,525 (-37.5%), from €30,760 to €19,235
- Accrued charges and deferred income +€5,246
up €5,246 (+763%), from €688 to €5,934
- Profit (loss) carried forward +€2,358
up €2,358 (+6.6%), from €35,770 to €38,128
- Trade debts -€1,753
down €1,753 (-5.6%), from €31,420 to €29,667
- Gross operating margin +€38,801
up €38,801 (+102%), from €38,092 to €76,893
- Staff costs +€26,202
up €26,202 (+93.2%), from €28,124 to €54,326
- Depreciation +€9,611
up €9,611 (+136%), from €7,057 to €16,668
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 | €125,680 | €120,442 | -€5,238 | -4.2% |
| Fixed assets | 21/28 | €62,673 | €47,786 | -€14,887 | -23.8% |
| Tangible fixed assets | 22/27 | €62,673 | €47,786 | -€14,887 | -23.8% |
| Plant, machinery and equipment | 23 | €4,770 | €3,662 | -€1,108 | -23.2% |
| Furniture and vehicles | 24 | €57,903 | €44,124 | -€13,779 | -23.8% |
| Current assets | 29/58 | €63,007 | €72,656 | +€9,649 | +15.3% |
| Stocks and contracts in progress | 3 | €10,760 | €3,406 | -€7,354 | -68.3% |
| Stocks | 30/36 | €10,760 | €3,406 | -€7,354 | -68.3% |
| Amounts receivable within one year | 40/41 | €45,002 | €57,991 | +€12,989 | +28.9% |
| Trade receivables | 40 | €29,579 | €53,522 | +€23,943 | +80.9% |
| Other amounts receivable | 41 | €15,423 | €4,469 | -€10,954 | -71.0% |
| Cash at bank and in hand | 54/58 | €6,981 | €11,160 | +€4,179 | +59.9% |
| Deferred charges and accrued income | 490/1 | €264 | €99 | -€165 | -62.5% |
| Total equity and liabilities | 10/49 | €125,680 | €120,442 | -€5,238 | -4.2% |
| Equity | 10/15 | €43,830 | €46,188 | +€2,358 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €35,770 | €38,128 | +€2,358 | +6.6% |
| Amounts payable | 17/49 | €81,850 | €74,254 | -€7,596 | -9.3% |
| Amounts payable after more than one year | 17 | €30,760 | €19,235 | -€11,525 | -37.5% |
| Financial debts | 170/4 | €30,760 | €19,235 | -€11,525 | -37.5% |
| Amounts payable within one year | 42/48 | €50,402 | €49,085 | -€1,317 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €11,475 | €11,526 | +€51 | +0.4% |
| Trade debts | 44 | €31,420 | €29,667 | -€1,753 | -5.6% |
| Suppliers | 440/4 | €31,420 | €29,667 | -€1,753 | -5.6% |
| Taxes, remuneration and social security | 45 | €7,507 | €7,892 | +€385 | +5.1% |
| Taxes | 450/3 | €801 | €3,271 | +€2,470 | +308% |
| Remuneration and social security | 454/9 | €6,706 | €4,621 | -€2,085 | -31.1% |
| Accrued charges and deferred income | 492/3 | €688 | €5,934 | +€5,246 | +763% |
| Remuneration, social security and pensions | 62 | €28,124 | €54,326 | +€26,202 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,057 | €16,668 | +€9,611 | +136% |
| Other operating charges | 640/8 | €762 | €800 | +€38 | +5.0% |
| Gross operating margin | 9900 | €38,092 | €76,893 | +€38,801 | +102% |
| Operating profit (loss) | 9901 | €2,149 | €5,099 | +€2,950 | +137% |
| Financial income | 75/76B | €339 | €2 | -€337 | -99.4% |
| Recurring financial income | 75 | €339 | €2 | -€337 | -99.4% |
| Financial charges | 65/66B | €1,243 | €1,739 | +€496 | +39.9% |
| Recurring financial charges | 65 | €1,243 | €1,739 | +€496 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €1,245 | €3,362 | +€2,117 | +170% |
| Income taxes | 67/77 | €256 | €1,004 | +€748 | +292% |
| Profit (loss) for the period | 9904 | €989 | €2,358 | +€1,369 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €989 | €2,358 | +€1,369 | +138% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.