CPELEKTRO: 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.
CPELEKTRO
Largest movements
- Stocks and contracts -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Receivables within one year -€566
down €566 (-8.8%), from €6,415 to €5,849
of which Other amounts receivable: -€1,038
- Profit (loss) carried forward +€3,317
up €3,317 (+63.8%), from -€5,201 to -€1,885
- Trade debts -€2,899
down €2,899 (-80.4%), from €3,605 to €706
- Short-term financial debts -€2,461
down €2,461 (-85.6%), from €2,875 to €414
- Other debts -€954
down €954 (-67.6%), from €1,411 to €456
- Tax, wage and social debts +€431
up €431, from €0 to €431
- Gross operating margin +€5,100
up €5,100, from -€699 to €4,401
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 | €10,745 | €8,179 | -€2,566 | -23.9% |
| Fixed assets | 21/28 | €330 | €330 | = | 0.0% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €10,415 | €7,849 | -€2,566 | -24.6% |
| Stocks and contracts in progress | 3 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Stocks | 30/36 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €6,415 | €5,849 | -€566 | -8.8% |
| Trade receivables | 40 | €5,377 | €5,849 | +€472 | +8.8% |
| Other amounts receivable | 41 | €1,038 | €0 | -€1,038 | -100.0% |
| Total equity and liabilities | 10/49 | €10,745 | €8,179 | -€2,566 | -23.9% |
| Equity | 10/15 | €2,854 | €6,170 | +€3,317 | +116.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,201 | -€1,885 | +€3,317 | +63.8% |
| Amounts payable | 17/49 | €7,891 | €2,008 | -€5,883 | -74.5% |
| Amounts payable within one year | 42/48 | €7,891 | €2,008 | -€5,883 | -74.5% |
| Financial debts | 43 | €2,875 | €414 | -€2,461 | -85.6% |
| Credit institutions | 430/8 | €2,875 | €414 | -€2,461 | -85.6% |
| Trade debts | 44 | €3,605 | €706 | -€2,899 | -80.4% |
| Suppliers | 440/4 | €3,605 | €706 | -€2,899 | -80.4% |
| Taxes, remuneration and social security | 45 | €0 | €431 | +€431 | |
| Taxes | 450/3 | €0 | €431 | +€431 | |
| Other amounts payable | 47/48 | €1,411 | €456 | -€954 | -67.6% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €657 | €667 | +€10 | +1.5% |
| Gross operating margin | 9900 | -€699 | €4,401 | +€5,100 | |
| Operating profit (loss) | 9901 | -€1,356 | €3,734 | +€5,091 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €385 | €417 | +€33 | +8.5% |
| Recurring financial charges | 65 | €385 | €417 | +€33 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,741 | €3,317 | +€5,058 | |
| Profit (loss) for the period | 9904 | -€1,741 | €3,317 | +€5,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,741 | €3,317 | +€5,058 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.