Be-Elec.be: 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.
Be-Elec.be
Largest movements
- Receivables within one year -€31,104
down €31,104 (-66.8%), from €46,545 to €15,441
of which Trade receivables: -€28,173
- Cash +€29,575
up €29,575 (+398%), from €7,423 to €36,998
mainly Receivables within one year (+€31,104) and Depreciation (+€5,985)
- Tangible fixed assets -€5,985
down €5,985 (-46.2%), from €12,955 to €6,971
of which Furniture and vehicles: -€5,500
- Financial fixed assets -€4,500
down €4,500 (-100%), from €4,500 to €0
- Trade debts -€14,316
down €14,316 (-69.6%), from €20,560 to €6,244
- Other debts -€4,246
down €4,246 (-76.2%), from €5,573 to €1,326
- Tax, wage and social debts +€3,786
up €3,786 (+29.3%), from €12,927 to €16,713
of which Remuneration and social security: +€2,039
- Reserves +€2,198
up €2,198 (+7.0%), from €31,401 to €33,600
- Gross operating margin -€37,223
down €37,223 (-76.2%), from €48,844 to €11,620
- Taxes -€10,447
down €10,447 (-84.6%), from €12,353 to €1,906
- Depreciation +€986
up €986 (+19.7%), from €4,999 to €5,985
- Financial charges +€908
up €908 (+1,435%), from €63 to €971
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 | €72,961 | €60,383 | -€12,578 | -17.2% |
| Fixed assets | 21/28 | €17,455 | €6,971 | -€10,485 | -60.1% |
| Tangible fixed assets | 22/27 | €12,955 | €6,971 | -€5,985 | -46.2% |
| Plant, machinery and equipment | 23 | €1,066 | €581 | -€485 | -45.5% |
| Furniture and vehicles | 24 | €11,889 | €6,389 | -€5,500 | -46.3% |
| Financial fixed assets | 28 | €4,500 | €0 | -€4,500 | -100% |
| Current assets | 29/58 | €55,506 | €53,412 | -€2,093 | -3.8% |
| Amounts receivable within one year | 40/41 | €46,545 | €15,441 | -€31,104 | -66.8% |
| Trade receivables | 40 | €41,574 | €13,401 | -€28,173 | -67.8% |
| Other amounts receivable | 41 | €4,971 | €2,040 | -€2,931 | -59.0% |
| Cash at bank and in hand | 54/58 | €7,423 | €36,998 | +€29,575 | +398% |
| Deferred charges and accrued income | 490/1 | €1,538 | €973 | -€565 | -36.7% |
| Total equity and liabilities | 10/49 | €72,961 | €60,383 | -€12,578 | -17.2% |
| Equity | 10/15 | €33,901 | €36,100 | +€2,198 | +6.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,401 | €33,600 | +€2,198 | +7.0% |
| Distributable reserves | 133 | €31,401 | €33,600 | +€2,198 | +7.0% |
| Amounts payable | 17/49 | €39,060 | €24,283 | -€14,776 | -37.8% |
| Amounts payable within one year | 42/48 | €39,060 | €24,283 | -€14,776 | -37.8% |
| Trade debts | 44 | €20,560 | €6,244 | -€14,316 | -69.6% |
| Suppliers | 440/4 | €20,560 | €6,244 | -€14,316 | -69.6% |
| Taxes, remuneration and social security | 45 | €12,927 | €16,713 | +€3,786 | +29.3% |
| Taxes | 450/3 | €12,927 | €14,675 | +€1,748 | +13.5% |
| Remuneration and social security | 454/9 | - | €2,039 | +€2,039 | |
| Other amounts payable | 47/48 | €5,573 | €1,326 | -€4,246 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,999 | €5,985 | +€986 | +19.7% |
| Other operating charges | 640/8 | €557 | €935 | +€378 | +67.9% |
| Gross operating margin | 9900 | €48,844 | €11,620 | -€37,223 | -76.2% |
| Operating profit (loss) | 9901 | €43,288 | €4,701 | -€38,587 | -89.1% |
| Financial income | 75/76B | €529 | €374 | -€155 | -29.3% |
| Recurring financial income | 75 | €529 | €374 | -€155 | -29.3% |
| Financial charges | 65/66B | €63 | €971 | +€908 | +1,435% |
| Recurring financial charges | 65 | €63 | €971 | +€908 | +1,435% |
| Profit (loss) for the period before taxes | 9903 | €43,754 | €4,104 | -€39,650 | -90.6% |
| Income taxes | 67/77 | €12,353 | €1,906 | -€10,447 | -84.6% |
| Profit (loss) for the period | 9904 | €31,401 | €2,198 | -€29,203 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,401 | €2,198 | -€29,203 | -93.0% |
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.