B&E ELEKTRO: what changed
Two fiscal 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&E ELEKTRO
Largest movements
- Receivables within one year -€6,689
down €6,689 (-98.7%), from €6,777 to €88
of which Trade receivables: -€5,500
- Trade debts -€5,497
down €5,497 (-95.9%), from €5,730 to €233
- Profit (loss) carried forward -€4,127
down €4,127 (-3.2%), from -€129,791 to -€133,918
- Other debts +€2,427
up €2,427 (+2.3%), from €106,858 to €109,285
- Tax, wage and social debts +€481
up €481, from €0 to €481
of which Taxes: +€481
- Other operating charges -€13,165
down €13,165 (-100.0%), from €13,165 to €0
- Write-downs +€13,155
up €13,155, from -€13,155 to €0
- Gross operating margin -€8,469
down €8,469, from €4,370 to -€4,099
- Financial charges -€3,369
down €3,369 (-99.2%), from €3,396 to €27
of which Non-recurring financial charges: -€2,741
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.
Cash bridge derived
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 | €6,808 | €91 | -€6,716 | -98.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €6,808 | €91 | -€6,716 | -98.7% |
| Amounts receivable within one year | 40/41 | €6,777 | €88 | -€6,689 | -98.7% |
| Trade receivables | 40 | €5,500 | €0 | -€5,500 | -100.0% |
| Other amounts receivable | 41 | €1,277 | €88 | -€1,189 | -93.1% |
| Cash at bank and in hand | 54/58 | €31 | €3 | -€27 | -88.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,808 | €91 | -€6,716 | -98.7% |
| Equity | 10/15 | -€109,331 | -€113,458 | -€4,127 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,791 | -€133,918 | -€4,127 | -3.2% |
| Amounts payable | 17/49 | €116,139 | €113,549 | -€2,589 | -2.2% |
| Amounts payable within one year | 42/48 | €116,139 | €113,549 | -€2,589 | -2.2% |
| Financial debts | 43 | €3,550 | €3,550 | = | 0.0% |
| Other loans | 439 | €3,550 | €3,550 | = | 0.0% |
| Trade debts | 44 | €5,730 | €233 | -€5,497 | -95.9% |
| Suppliers | 440/4 | €5,730 | €233 | -€5,497 | -95.9% |
| Taxes, remuneration and social security | 45 | €0 | €481 | +€481 | |
| Taxes | 450/3 | €0 | €481 | +€481 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €106,858 | €109,285 | +€2,427 | +2.3% |
| Non-recurring operating income | 76A | - | €5,629 | +€5,629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,155 | €0 | +€13,155 | |
| Other operating charges | 640/8 | €13,165 | €0 | -€13,165 | -100.0% |
| Non-recurring operating charges | 66A | €4,151 | €0 | -€4,151 | -100.0% |
| Gross operating margin | 9900 | €4,370 | -€4,099 | -€8,469 | |
| Operating profit (loss) | 9901 | €209 | -€4,099 | -€4,308 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,396 | €27 | -€3,369 | -99.2% |
| Recurring financial charges | 65 | €655 | €27 | -€628 | -95.8% |
| Non-recurring financial charges | 66B | €2,741 | €0 | -€2,741 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,187 | -€4,127 | -€940 | -29.5% |
| Profit (loss) for the period | 9904 | -€3,187 | -€4,127 | -€940 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,187 | -€4,127 | -€940 | -29.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.