B.C.ELEC: 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.
B.C.ELEC
Largest movements
- Stocks and contracts +€1,602
up €1,602 (+17.2%), from €9,323 to €10,925
of which Stocks: +€959
- Cash -€250
down €250 (-12.9%), from €1,938 to €1,688
mainly Net result for the year (-€2,652) and Tax, wage and social debts (-€1,654)
- Trade debts +€3,583
up €3,583 (+146%), from €2,455 to €6,038
- Profit (loss) carried forward -€2,652
down €2,652 (-23.9%), from €11,109 to €8,457
- Other debts +€1,933
up €1,933 (+301%), from €642 to €2,575
- Tax, wage and social debts -€1,654
down €1,654 (-96.8%), from €1,708 to €54
- Gross operating margin -€1,361
down €1,361, from €1,078 to -€283
- Depreciation -€681
down €681 (-32.1%), from €2,119 to €1,438
- Other operating charges +€186
up €186 (+31.1%), from €598 to €784
- Financial charges -€30
down €30 (-11.8%), from €255 to €225
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 | €22,514 | €23,724 | +€1,210 | +5.4% |
| Fixed assets | 21/28 | €2,479 | €2,280 | -€199 | -8.0% |
| Intangible fixed assets | 21 | €457 | €337 | -€120 | -26.3% |
| Tangible fixed assets | 22/27 | €1,905 | €1,826 | -€79 | -4.1% |
| Plant, machinery and equipment | 23 | €839 | €1,308 | +€469 | +55.9% |
| Furniture and vehicles | 24 | €1,066 | €518 | -€548 | -51.4% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €20,035 | €21,444 | +€1,409 | +7.0% |
| Stocks and contracts in progress | 3 | €9,323 | €10,925 | +€1,602 | +17.2% |
| Stocks | 30/36 | €6,572 | €7,531 | +€959 | +14.6% |
| Contracts in progress | 37 | €2,751 | €3,394 | +€643 | +23.4% |
| Amounts receivable within one year | 40/41 | €8,621 | €8,787 | +€166 | +1.9% |
| Trade receivables | 40 | €5,544 | €2,775 | -€2,769 | -49.9% |
| Other amounts receivable | 41 | €3,077 | €6,012 | +€2,935 | +95.4% |
| Cash at bank and in hand | 54/58 | €1,938 | €1,688 | -€250 | -12.9% |
| Deferred charges and accrued income | 490/1 | €153 | €44 | -€109 | -71.2% |
| Total equity and liabilities | 10/49 | €22,514 | €23,724 | +€1,210 | +5.4% |
| Equity | 10/15 | €17,709 | €15,057 | -€2,652 | -15.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,109 | €8,457 | -€2,652 | -23.9% |
| Amounts payable | 17/49 | €4,805 | €8,667 | +€3,862 | +80.4% |
| Amounts payable within one year | 42/48 | €4,805 | €8,667 | +€3,862 | +80.4% |
| Trade debts | 44 | €2,455 | €6,038 | +€3,583 | +146% |
| Suppliers | 440/4 | €2,455 | €6,038 | +€3,583 | +146% |
| Taxes, remuneration and social security | 45 | €1,708 | €54 | -€1,654 | -96.8% |
| Taxes | 450/3 | €1,708 | €54 | -€1,654 | -96.8% |
| Other amounts payable | 47/48 | €642 | €2,575 | +€1,933 | +301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €1,438 | -€681 | -32.1% |
| Other operating charges | 640/8 | €598 | €784 | +€186 | +31.1% |
| Non-recurring operating charges | 66A | €394 | €96 | -€298 | -75.6% |
| Gross operating margin | 9900 | €1,078 | -€283 | -€1,361 | |
| Operating profit (loss) | 9901 | -€2,033 | -€2,601 | -€568 | -27.9% |
| Financial income | 75/76B | €173 | €174 | +€1 | +0.6% |
| Recurring financial income | 75 | €173 | €174 | +€1 | +0.6% |
| Financial charges | 65/66B | €255 | €225 | -€30 | -11.8% |
| Recurring financial charges | 65 | €255 | €225 | -€30 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,115 | -€2,652 | -€537 | -25.4% |
| Profit (loss) for the period | 9904 | -€2,115 | -€2,652 | -€537 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,115 | -€2,652 | -€537 | -25.4% |
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 17 October 2026 via checked.be.