E.L. TRONICS: 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. TRONICS
Largest movements
- Cash +€238,949
up €238,949 (+225%), from €106,130 to €345,078
mainly Current investments (+€150,000) and Other debts (+€92,113)
- Current investments -€150,000
down €150,000 (-50.3%), from €298,041 to €148,041
- Tangible fixed assets -€34,343
down €34,343 (-22.2%), from €154,427 to €120,084
- Other debts +€92,113
up €92,113 (+1,212%), from €7,599 to €99,713
- Trade debts -€23,832
down €23,832 (-84.5%), from €28,218 to €4,386
- Reserves -€18,628
down €18,628 (-3.7%), from €509,910 to €491,282
- Gross operating margin -€42,033
down €42,033 (-24.6%), from €171,046 to €129,013
- Financial income +€18,684
up €18,684 (+549%), from €3,404 to €22,088
- Taxes -€11,477
down €11,477 (-25.6%), from €44,833 to €33,356
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 | €613,371 | €668,009 | +€54,638 | +8.9% |
| Fixed assets | 21/28 | €154,427 | €120,084 | -€34,343 | -22.2% |
| Tangible fixed assets | 22/27 | €154,427 | €120,084 | -€34,343 | -22.2% |
| Land and buildings | 22 | €84,819 | €67,902 | -€16,917 | -19.9% |
| Plant, machinery and equipment | 23 | €8,171 | €5,175 | -€2,996 | -36.7% |
| Furniture and vehicles | 24 | €61,437 | €47,007 | -€14,430 | -23.5% |
| Current assets | 29/58 | €458,944 | €547,925 | +€88,981 | +19.4% |
| Amounts receivable within one year | 40/41 | €54,773 | €54,805 | +€33 | +0.1% |
| Trade receivables | 40 | €40,354 | €28,043 | -€12,310 | -30.5% |
| Other amounts receivable | 41 | €14,419 | €26,762 | +€12,343 | +85.6% |
| Current investments | 50/53 | €298,041 | €148,041 | -€150,000 | -50.3% |
| Cash at bank and in hand | 54/58 | €106,130 | €345,078 | +€238,949 | +225% |
| Total equity and liabilities | 10/49 | €613,371 | €668,009 | +€54,638 | +8.9% |
| Equity | 10/15 | €576,110 | €557,482 | -€18,628 | -3.2% |
| Contributions | 10/11 | €66,200 | €66,200 | = | 0.0% |
| Contributions outside capital | 11 | €66,200 | €66,200 | = | 0.0% |
| Other | 1109/19 | €66,200 | €66,200 | = | 0.0% |
| Reserves | 13 | €509,910 | €491,282 | -€18,628 | -3.7% |
| Distributable reserves | 133 | €509,910 | €491,282 | -€18,628 | -3.7% |
| Amounts payable | 17/49 | €37,261 | €110,527 | +€73,266 | +197% |
| Amounts payable within one year | 42/48 | €37,261 | €110,527 | +€73,266 | +197% |
| Trade debts | 44 | €28,218 | €4,386 | -€23,832 | -84.5% |
| Suppliers | 440/4 | €28,218 | €4,386 | -€23,832 | -84.5% |
| Taxes, remuneration and social security | 45 | €1,443 | €6,429 | +€4,986 | +345% |
| Taxes | 450/3 | €18 | €5,004 | +€4,986 | +27,348% |
| Remuneration and social security | 454/9 | €1,425 | €1,425 | = | 0.0% |
| Other amounts payable | 47/48 | €7,599 | €99,713 | +€92,113 | +1,212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,032 | €33,221 | +€1,189 | +3.7% |
| Other operating charges | 640/8 | €3,158 | €2,939 | -€219 | -6.9% |
| Gross operating margin | 9900 | €171,046 | €129,013 | -€42,033 | -24.6% |
| Operating profit (loss) | 9901 | €135,856 | €92,853 | -€43,003 | -31.7% |
| Financial income | 75/76B | €3,404 | €22,088 | +€18,684 | +549% |
| Recurring financial income | 75 | €3,404 | €22,088 | +€18,684 | +549% |
| Financial charges | 65/66B | €111 | €138 | +€27 | +23.9% |
| Recurring financial charges | 65 | €111 | €138 | +€27 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €139,149 | €114,803 | -€24,346 | -17.5% |
| Income taxes | 67/77 | €44,833 | €33,356 | -€11,477 | -25.6% |
| Profit (loss) for the period | 9904 | €94,316 | €81,447 | -€12,869 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,316 | €81,447 | -€12,869 | -13.6% |
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 16 October 2026 via checked.be.