E.L.A. Electricité: 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.
E.L.A. Electricité
Largest movements
- Receivables within one year +€14,899
up €14,899 (+97.5%), from €15,278 to €30,177
of which Trade receivables: +€8,086
- Cash -€12,956
down €12,956 (-25.9%), from €49,982 to €37,025
mainly Receivables within one year (-€14,899) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€5,982
down €5,982 (-30.4%), from €19,667 to €13,685
of which Furniture and vehicles: -€4,963
- Deferred charges and accrued income +€1,270
up €1,270 (+34.3%), from €3,702 to €4,972
- Trade debts -€3,096
down €3,096 (-54.2%), from €5,707 to €2,611
- Profit (loss) carried forward +€1,112
up €1,112 (+136%), from €820 to €1,933
- Gross operating margin +€19,934
up €19,934, from -€952 to €18,982
- Depreciation +€2,442
up €2,442 (+69.0%), from €3,540 to €5,982
- Taxes +€1,251
new in 2025: €1,251
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 | €88,629 | €85,860 | -€2,769 | -3.1% |
| Fixed assets | 21/28 | €19,667 | €13,685 | -€5,982 | -30.4% |
| Tangible fixed assets | 22/27 | €19,667 | €13,685 | -€5,982 | -30.4% |
| Plant, machinery and equipment | 23 | €1,491 | €1,007 | -€483 | -32.4% |
| Furniture and vehicles | 24 | €16,955 | €11,993 | -€4,963 | -29.3% |
| Other tangible fixed assets | 26 | €1,221 | €685 | -€536 | -43.9% |
| Current assets | 29/58 | €68,961 | €72,174 | +€3,213 | +4.7% |
| Amounts receivable within one year | 40/41 | €15,278 | €30,177 | +€14,899 | +97.5% |
| Trade receivables | 40 | €6,225 | €14,311 | +€8,086 | +130% |
| Other amounts receivable | 41 | €9,053 | €15,866 | +€6,813 | +75.3% |
| Cash at bank and in hand | 54/58 | €49,982 | €37,025 | -€12,956 | -25.9% |
| Deferred charges and accrued income | 490/1 | €3,702 | €4,972 | +€1,270 | +34.3% |
| Total equity and liabilities | 10/49 | €88,629 | €85,860 | -€2,769 | -3.1% |
| Equity | 10/15 | €71,272 | €72,384 | +€1,112 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,859 | €51,859 | = | 0.0% |
| Distributable reserves | 133 | €51,859 | €51,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €820 | €1,933 | +€1,112 | +136% |
| Amounts payable | 17/49 | €17,357 | €13,476 | -€3,881 | -22.4% |
| Amounts payable within one year | 42/48 | €17,357 | €13,476 | -€3,881 | -22.4% |
| Financial debts | 43 | €833 | €833 | = | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | = | 0.0% |
| Trade debts | 44 | €5,707 | €2,611 | -€3,096 | -54.2% |
| Suppliers | 440/4 | €5,707 | €2,611 | -€3,096 | -54.2% |
| Taxes, remuneration and social security | 45 | €817 | €32 | -€785 | -96.1% |
| Taxes | 450/3 | €817 | €32 | -€785 | -96.1% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,540 | €5,982 | +€2,442 | +69.0% |
| Other operating charges | 640/8 | €802 | €780 | -€23 | -2.8% |
| Gross operating margin | 9900 | -€952 | €18,982 | +€19,934 | |
| Operating profit (loss) | 9901 | -€5,295 | €12,220 | +€17,515 | |
| Financial income | 75/76B | €807 | €806 | -€1 | -0.1% |
| Recurring financial income | 75 | €807 | €806 | -€1 | -0.1% |
| Financial charges | 65/66B | €655 | €663 | +€8 | +1.2% |
| Recurring financial charges | 65 | €655 | €663 | +€8 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,143 | €12,363 | +€17,506 | |
| Income taxes | 67/77 | - | €1,251 | +€1,251 | |
| Profit (loss) for the period | 9904 | -€5,143 | €11,112 | +€16,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,143 | €11,112 | +€16,256 |
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 27 October 2026 via checked.be.