BS ELECTRIK: 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.
BS ELECTRIK
Largest movements
- Cash +€17,112
up €17,112 (+111%), from €15,382 to €32,493
mainly Net result for the year (+€23,995) and Tax, wage and social debts (+€4,165)
- Receivables within one year -€2,334
down €2,334 (-33.9%), from €6,884 to €4,551
of which Other amounts receivable: -€4,605
- Tangible fixed assets -€2,078
down €2,078 (-18.1%), from €11,457 to €9,379
- Profit (loss) carried forward +€23,995
up €23,995 (+746%), from €3,217 to €27,213
- Other debts -€13,075
down €13,075 (-85.7%), from €15,261 to €2,186
- Tax, wage and social debts +€4,165
up €4,165 (+135%), from €3,089 to €7,254
of which Taxes: +€5,109
- Trade debts -€2,385
down €2,385 (-19.6%), from €12,156 to €9,771
- Gross operating margin +€54,084
up €54,084 (+211%), from €25,651 to €79,734
- Staff costs +€19,444
up €19,444 (+100%), from €19,390 to €38,834
- Taxes +€5,109
up €5,109 (+567%), from €902 to €6,010
- Financial charges +€4,911
up €4,911 (+22,507%), from €22 to €4,933
- Other operating charges +€2,258
up €2,258 (+639%), from €354 to €2,612
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 | €33,723 | €46,423 | +€12,700 | +37.7% |
| Fixed assets | 21/28 | €11,457 | €9,379 | -€2,078 | -18.1% |
| Tangible fixed assets | 22/27 | €11,457 | €9,379 | -€2,078 | -18.1% |
| Furniture and vehicles | 24 | €11,457 | €9,379 | -€2,078 | -18.1% |
| Current assets | 29/58 | €22,266 | €37,044 | +€14,778 | +66.4% |
| Amounts receivable within one year | 40/41 | €6,884 | €4,551 | -€2,334 | -33.9% |
| Trade receivables | 40 | €1,451 | €3,723 | +€2,272 | +157% |
| Other amounts receivable | 41 | €5,433 | €828 | -€4,605 | -84.8% |
| Cash at bank and in hand | 54/58 | €15,382 | €32,493 | +€17,112 | +111% |
| Total equity and liabilities | 10/49 | €33,723 | €46,423 | +€12,700 | +37.7% |
| Equity | 10/15 | €3,217 | €27,213 | +€23,995 | +746% |
| Profit (loss) carried forward | 14 | €3,217 | €27,213 | +€23,995 | +746% |
| Amounts payable | 17/49 | €30,506 | €19,210 | -€11,295 | -37.0% |
| Amounts payable within one year | 42/48 | €30,506 | €19,210 | -€11,295 | -37.0% |
| Trade debts | 44 | €12,156 | €9,771 | -€2,385 | -19.6% |
| Suppliers | 440/4 | €12,156 | €9,771 | -€2,385 | -19.6% |
| Taxes, remuneration and social security | 45 | €3,089 | €7,254 | +€4,165 | +135% |
| Taxes | 450/3 | €1,128 | €6,236 | +€5,109 | +453% |
| Remuneration and social security | 454/9 | €1,961 | €1,017 | -€944 | -48.1% |
| Other amounts payable | 47/48 | €15,261 | €2,186 | -€13,075 | -85.7% |
| Remuneration, social security and pensions | 62 | €19,390 | €38,834 | +€19,444 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,766 | €3,350 | +€1,584 | +89.7% |
| Other operating charges | 640/8 | €354 | €2,612 | +€2,258 | +639% |
| Gross operating margin | 9900 | €25,651 | €79,734 | +€54,084 | +211% |
| Operating profit (loss) | 9901 | €4,141 | €34,938 | +€30,798 | +744% |
| Financial charges | 65/66B | €22 | €4,933 | +€4,911 | +22,507% |
| Recurring financial charges | 65 | €22 | €4,933 | +€4,911 | +22,507% |
| Profit (loss) for the period before taxes | 9903 | €4,119 | €30,006 | +€25,887 | +629% |
| Income taxes | 67/77 | €902 | €6,010 | +€5,109 | +567% |
| Profit (loss) for the period | 9904 | €3,217 | €23,995 | +€20,778 | +646% |
| Profit (loss) for the period to be appropriated | 9905 | €3,217 | €23,995 | +€20,778 | +646% |
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.