e-lektro: what changed
Two fiscal 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-lektro
Largest movements
- Receivables after one year +€23,000
new in 2024: €23,000
- Cash -€19,815
down €19,815 (-89.9%), from €22,049 to €2,234
mainly Receivables after one year (-€23,000) and Net result for the year (-€6,353)
- Receivables within one year +€4,150
up €4,150 (+50.7%), from €8,178 to €12,328
of which Trade receivables: +€5,461
- Tangible fixed assets -€1,201
down €1,201 (-33.3%), from €3,608 to €2,407
- Debts after one year +€12,000
new in 2024: €12,000
- Reserves -€6,353
down €6,353 (-28.1%), from €22,597 to €16,244
of which Distributable reserves: -€6,353
- Trade debts -€3,735
down €3,735 (-90.3%), from €4,138 to €403
- Tax, wage and social debts +€2,342
up €2,342 (+271.5%), from €863 to €3,205
of which Taxes: +€1,592
- Current portion of long-term debt +€2,000
new in 2024: €2,000
- Gross operating margin -€1,569
down €1,569 (-57.6%), from -€2,723 to -€4,292
- Financial income -€530
down €530 (-72.8%), from €728 to €198
- Other operating charges -€422
down €422 (-31.6%), from €1,335 to €913
- Financial charges -€51
down €51 (-25.9%), from €196 to €145
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,008 | €40,084 | +€6,076 | +17.9% |
| Fixed assets | 21/28 | €3,608 | €2,407 | -€1,201 | -33.3% |
| Tangible fixed assets | 22/27 | €3,608 | €2,407 | -€1,201 | -33.3% |
| Plant, machinery and equipment | 23 | €3,608 | €2,407 | -€1,201 | -33.3% |
| Current assets | 29/58 | €30,400 | €37,676 | +€7,277 | +23.9% |
| Amounts receivable after more than one year | 29 | - | €23,000 | +€23,000 | |
| Trade receivables | 290 | - | €23,000 | +€23,000 | |
| Amounts receivable within one year | 40/41 | €8,178 | €12,328 | +€4,150 | +50.7% |
| Trade receivables | 40 | €4,252 | €9,712 | +€5,461 | +128.4% |
| Other amounts receivable | 41 | €3,926 | €2,616 | -€1,311 | -33.4% |
| Cash at bank and in hand | 54/58 | €22,049 | €2,234 | -€19,815 | -89.9% |
| Deferred charges and accrued income | 490/1 | €173 | €114 | -€58 | -33.8% |
| Total equity and liabilities | 10/49 | €34,008 | €40,084 | +€6,076 | +17.9% |
| Equity | 10/15 | €28,797 | €22,444 | -€6,353 | -22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,597 | €16,244 | -€6,353 | -28.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €20,742 | €14,389 | -€6,353 | -30.6% |
| Amounts payable | 17/49 | €5,211 | €17,639 | +€12,429 | +238.5% |
| Amounts payable after more than one year | 17 | - | €12,000 | +€12,000 | |
| Financial debts | 170/4 | - | €12,000 | +€12,000 | |
| Amounts payable within one year | 42/48 | €5,211 | €5,639 | +€429 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,000 | +€2,000 | |
| Financial debts | 43 | €211 | €32 | -€178 | -84.7% |
| Credit institutions | 430/8 | €211 | €32 | -€178 | -84.7% |
| Trade debts | 44 | €4,138 | €403 | -€3,735 | -90.3% |
| Suppliers | 440/4 | €4,138 | €403 | -€3,735 | -90.3% |
| Taxes, remuneration and social security | 45 | €863 | €3,205 | +€2,342 | +271.5% |
| Taxes | 450/3 | €863 | €2,455 | +€1,592 | +184.6% |
| Remuneration and social security | 454/9 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €1,201 | +€15 | +1.3% |
| Other operating charges | 640/8 | €1,335 | €913 | -€422 | -31.6% |
| Gross operating margin | 9900 | -€2,723 | -€4,292 | -€1,569 | -57.6% |
| Operating profit (loss) | 9901 | -€5,244 | -€6,406 | -€1,162 | -22.2% |
| Financial income | 75/76B | €728 | €198 | -€530 | -72.8% |
| Recurring financial income | 75 | €728 | €198 | -€530 | -72.8% |
| Financial charges | 65/66B | €196 | €145 | -€51 | -25.9% |
| Recurring financial charges | 65 | €196 | €145 | -€51 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,712 | -€6,353 | -€1,641 | -34.8% |
| Profit (loss) for the period | 9904 | -€4,712 | -€6,353 | -€1,641 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,712 | -€6,353 | -€1,641 | -34.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.