BD 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.
BD ELEKTRO
Largest movements
- Receivables within one year -€10,277
down €10,277 (-48.8%), from €21,077 to €10,800
of which Trade receivables: -€12,853
- Stocks and contracts -€5,970
down €5,970 (-21.4%), from €27,955 to €21,985
- Deferred charges and accrued income +€1,816
new in 2025: €1,816
- Tangible fixed assets -€717
down €717 (-35.5%), from €2,017 to €1,301
of which Furniture and vehicles: -€517
- Other debts -€7,864
down €7,864 (-33.3%), from €23,611 to €15,747
- Short-term financial debts -€6,318
down €6,318 (-71.7%), from €8,808 to €2,490
- Trade debts -€1,878
down €1,878 (-31.3%), from €6,001 to €4,122
- Profit (loss) carried forward +€563
up €563 (+6.7%), from -€8,431 to -€7,868
- Other operating charges +€1,105
new in 2025: €1,105
- Gross operating margin +€146
up €146 (+4.5%), from €3,246 to €3,391
- Depreciation -€81
down €81 (-7.1%), from €1,147 to €1,066
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,399 | €35,902 | -€15,497 | -30.2% |
| Fixed assets | 21/28 | €2,367 | €1,301 | -€1,066 | -45.0% |
| Intangible fixed assets | 21 | €350 | - | -€350 | |
| Tangible fixed assets | 22/27 | €2,017 | €1,301 | -€717 | -35.5% |
| Land and buildings | 22 | €651 | €451 | -€200 | -30.7% |
| Furniture and vehicles | 24 | €1,366 | €850 | -€517 | -37.8% |
| Current assets | 29/58 | €49,032 | €34,601 | -€14,431 | -29.4% |
| Stocks and contracts in progress | 3 | €27,955 | €21,985 | -€5,970 | -21.4% |
| Stocks | 30/36 | €27,955 | €21,985 | -€5,970 | -21.4% |
| Amounts receivable within one year | 40/41 | €21,077 | €10,800 | -€10,277 | -48.8% |
| Trade receivables | 40 | €21,021 | €8,168 | -€12,853 | -61.1% |
| Other amounts receivable | 41 | €56 | €2,632 | +€2,576 | +4574.7% |
| Deferred charges and accrued income | 490/1 | - | €1,816 | +€1,816 | |
| Total equity and liabilities | 10/49 | €51,399 | €35,902 | -€15,497 | -30.2% |
| Equity | 10/15 | €12,979 | €13,542 | +€563 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,210 | €15,210 | = | 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% |
| Distributable reserves | 133 | €13,350 | €13,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,431 | -€7,868 | +€563 | +6.7% |
| Amounts payable | 17/49 | €38,420 | €22,359 | -€16,060 | -41.8% |
| Amounts payable within one year | 42/48 | €38,420 | €22,359 | -€16,060 | -41.8% |
| Financial debts | 43 | €8,808 | €2,490 | -€6,318 | -71.7% |
| Credit institutions | 430/8 | €8,808 | €2,490 | -€6,318 | -71.7% |
| Trade debts | 44 | €6,001 | €4,122 | -€1,878 | -31.3% |
| Suppliers | 440/4 | €6,001 | €4,122 | -€1,878 | -31.3% |
| Other amounts payable | 47/48 | €23,611 | €15,747 | -€7,864 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €1,066 | -€81 | -7.1% |
| Other operating charges | 640/8 | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | €3,246 | €3,391 | +€146 | +4.5% |
| Operating profit (loss) | 9901 | €2,098 | €1,220 | -€879 | -41.9% |
| Financial income | 75/76B | €80 | €90 | +€10 | +12.6% |
| Recurring financial income | 75 | €80 | €90 | +€10 | +12.6% |
| Financial charges | 65/66B | €728 | €747 | +€19 | +2.6% |
| Recurring financial charges | 65 | €728 | €747 | +€19 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €1,451 | €563 | -€888 | -61.2% |
| Profit (loss) for the period | 9904 | €1,451 | €563 | -€888 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,451 | €563 | -€888 | -61.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.