AY-Electriciens: 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.
AY-Electriciens
Largest movements
- Receivables within one year +€16,150
up €16,150 (+30.4%), from €53,154 to €69,305
of which Trade receivables: +€34,615
- Tangible fixed assets -€14,369
down €14,369 (-23.3%), from €61,596 to €47,226
of which Furniture and vehicles: -€13,996
- Tax, wage and social debts +€11,688
up €11,688 (+85.3%), from €13,698 to €25,386
of which Taxes: +€6,254
- Other debts -€9,630
down €9,630 (-61.4%), from €15,685 to €6,055
- Trade debts -€4,194
down €4,194 (-22.2%), from €18,921 to €14,727
- Profit (loss) carried forward +€2,326
up €2,326 (+31.7%), from €7,337 to €9,663
- Staff costs +€44,565
up €44,565 (+67.6%), from €65,952 to €110,518
- Gross operating margin +€43,010
up €43,010 (+41.1%), from €104,713 to €147,723
- Taxes -€9,391
down €9,391 (-77.7%), from €12,087 to €2,697
- Depreciation +€4,390
up €4,390 (+39.1%), from €11,239 to €15,630
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,150 | €127,921 | +€770 | +0.6% |
| Fixed assets | 21/28 | €61,596 | €47,226 | -€14,369 | -23.3% |
| Tangible fixed assets | 22/27 | €61,596 | €47,226 | -€14,369 | -23.3% |
| Plant, machinery and equipment | 23 | €748 | €374 | -€374 | -50.0% |
| Furniture and vehicles | 24 | €60,848 | €46,853 | -€13,996 | -23.0% |
| Current assets | 29/58 | €65,554 | €80,694 | +€15,140 | +23.1% |
| Stocks and contracts in progress | 3 | €475 | €475 | = | 0.0% |
| Stocks | 30/36 | €475 | €475 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,154 | €69,305 | +€16,150 | +30.4% |
| Trade receivables | 40 | €32,399 | €67,013 | +€34,615 | +107% |
| Other amounts receivable | 41 | €20,756 | €2,291 | -€18,464 | -89.0% |
| Cash at bank and in hand | 54/58 | €11,925 | €10,915 | -€1,011 | -8.5% |
| Total equity and liabilities | 10/49 | €127,150 | €127,921 | +€770 | +0.6% |
| Equity | 10/15 | €53,846 | €56,172 | +€2,326 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,309 | €40,309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €320 | €320 | = | 0.0% |
| Other | 1319 | €320 | €320 | = | 0.0% |
| Distributable reserves | 133 | €39,990 | €39,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,337 | €9,663 | +€2,326 | +31.7% |
| Amounts payable | 17/49 | €73,304 | €71,749 | -€1,556 | -2.1% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,304 | €46,168 | -€2,136 | -4.4% |
| Trade debts | 44 | €18,921 | €14,727 | -€4,194 | -22.2% |
| Suppliers | 440/4 | €18,921 | €14,727 | -€4,194 | -22.2% |
| Taxes, remuneration and social security | 45 | €13,698 | €25,386 | +€11,688 | +85.3% |
| Taxes | 450/3 | €8,530 | €14,784 | +€6,254 | +73.3% |
| Remuneration and social security | 454/9 | €5,168 | €10,603 | +€5,434 | +105% |
| Other amounts payable | 47/48 | €15,685 | €6,055 | -€9,630 | -61.4% |
| Accrued charges and deferred income | 492/3 | - | €580 | +€580 | |
| Remuneration, social security and pensions | 62 | €65,952 | €110,518 | +€44,565 | +67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,239 | €15,630 | +€4,390 | +39.1% |
| Other operating charges | 640/8 | - | €173 | +€173 | |
| Non-recurring operating charges | 66A | €360 | €15,838 | +€15,478 | +4,299% |
| Gross operating margin | 9900 | €104,713 | €147,723 | +€43,010 | +41.1% |
| Operating profit (loss) | 9901 | €27,161 | €5,564 | -€21,597 | -79.5% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €705 | €587 | -€118 | -16.8% |
| Recurring financial charges | 65 | €705 | €587 | -€118 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €26,456 | €5,022 | -€21,434 | -81.0% |
| Income taxes | 67/77 | €12,087 | €2,697 | -€9,391 | -77.7% |
| Profit (loss) for the period | 9904 | €14,369 | €2,326 | -€12,043 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,369 | €2,326 | -€12,043 | -83.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.