BURY 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.
BURY ELEC
Largest movements
- Cash +€43,072
up €43,072 (+4,990%), from €863 to €43,935
mainly Accrued charges and deferred income (+€50,000) and Net result for the year (+€22,549)
- Stocks and contracts +€28,793
up €28,793 (+279%), from €10,328 to €39,122
- Tangible fixed assets +€16,937
up €16,937 (+59.4%), from €28,500 to €45,437
of which Furniture and vehicles: +€14,056
- Receivables within one year +€10,494
up €10,494 (+33.0%), from €31,810 to €42,305
of which Trade receivables: +€9,248
- Accrued charges and deferred income +€50,000
new in 2025: €50,000
- Other debts +€18,082
up €18,082 (+686%), from €2,635 to €20,718
- Advances received +€16,825
up €16,825 (+199%), from €8,476 to €25,300
- Reserves +€11,530
up €11,530 (+44.6%), from €25,866 to €37,396
of which Distributable reserves: +€11,530
- Trade debts -€8,724
down €8,724 (-54.6%), from €15,973 to €7,249
- Gross operating margin +€30,501
up €30,501 (+118%), from €25,870 to €56,371
- Taxes +€9,549
up €9,549 (+1,027%), from €930 to €10,478
- Depreciation +€8,092
up €8,092 (+103%), from €7,829 to €15,921
- Other operating charges +€1,801
up €1,801 (+576%), from €313 to €2,114
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 | €73,471 | €172,333 | +€98,862 | +135% |
| Formation expenses | 20 | €869 | €434 | -€435 | -50.0% |
| Fixed assets | 21/28 | €29,600 | €46,537 | +€16,937 | +57.2% |
| Tangible fixed assets | 22/27 | €28,500 | €45,437 | +€16,937 | +59.4% |
| Plant, machinery and equipment | 23 | €2,972 | €6,139 | +€3,167 | +107% |
| Furniture and vehicles | 24 | €23,276 | €37,331 | +€14,056 | +60.4% |
| Other tangible fixed assets | 26 | €2,252 | €1,967 | -€285 | -12.7% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €43,002 | €125,361 | +€82,360 | +192% |
| Stocks and contracts in progress | 3 | €10,328 | €39,122 | +€28,793 | +279% |
| Stocks | 30/36 | €10,328 | €39,122 | +€28,793 | +279% |
| Amounts receivable within one year | 40/41 | €31,810 | €42,305 | +€10,494 | +33.0% |
| Trade receivables | 40 | €30,680 | €39,928 | +€9,248 | +30.1% |
| Other amounts receivable | 41 | €1,131 | €2,377 | +€1,246 | +110% |
| Cash at bank and in hand | 54/58 | €863 | €43,935 | +€43,072 | +4,990% |
| Total equity and liabilities | 10/49 | €73,471 | €172,333 | +€98,862 | +135% |
| Equity | 10/15 | €28,866 | €40,396 | +€11,530 | +39.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,866 | €37,396 | +€11,530 | +44.6% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €25,566 | €37,096 | +€11,530 | +45.1% |
| Amounts payable | 17/49 | €44,605 | €131,937 | +€87,332 | +196% |
| Amounts payable after more than one year | 17 | €6,808 | €11,461 | +€4,653 | +68.3% |
| Financial debts | 170/4 | €6,808 | €11,461 | +€4,653 | +68.3% |
| Amounts payable within one year | 42/48 | €37,797 | €70,476 | +€32,679 | +86.5% |
| Current portion of amounts payable after more than one year | 42 | €6,964 | €7,987 | +€1,023 | +14.7% |
| Trade debts | 44 | €15,973 | €7,249 | -€8,724 | -54.6% |
| Suppliers | 440/4 | €15,973 | €7,249 | -€8,724 | -54.6% |
| Advances received on contracts in progress | 46 | €8,476 | €25,300 | +€16,825 | +199% |
| Taxes, remuneration and social security | 45 | €3,749 | €9,222 | +€5,473 | +146% |
| Taxes | 450/3 | €3,749 | €6,722 | +€2,973 | +79.3% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €2,635 | €20,718 | +€18,082 | +686% |
| Accrued charges and deferred income | 492/3 | - | €50,000 | +€50,000 | |
| Non-recurring operating income | 76A | €450 | €2,091 | +€1,641 | +365% |
| Remuneration, social security and pensions | 62 | €2,325 | €2,744 | +€418 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,829 | €15,921 | +€8,092 | +103% |
| Other operating charges | 640/8 | €313 | €2,114 | +€1,801 | +576% |
| Non-recurring operating charges | 66A | €10,800 | €250 | -€10,550 | -97.7% |
| Gross operating margin | 9900 | €25,870 | €56,371 | +€30,501 | +118% |
| Operating profit (loss) | 9901 | €4,603 | €35,342 | +€30,740 | +668% |
| Financial income | 75/76B | €201 | - | -€201 | |
| Recurring financial income | 75 | €201 | - | -€201 | |
| Financial charges | 65/66B | €1,938 | €2,315 | +€377 | +19.4% |
| Recurring financial charges | 65 | €1,938 | €2,315 | +€377 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €2,865 | €33,027 | +€30,162 | +1,053% |
| Income taxes | 67/77 | €930 | €10,478 | +€9,549 | +1,027% |
| Profit (loss) for the period | 9904 | €1,936 | €22,549 | +€20,613 | +1,065% |
| Profit (loss) for the period to be appropriated | 9905 | €1,936 | €22,549 | +€20,613 | +1,065% |
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 26 October 2026 via checked.be.