ELEC BATIT: 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.
ELEC BATIT
Largest movements
- Stocks and contracts +€21,040
new in 2025: €21,040
- Cash +€16,199
up €16,199 (+136.8%), from €11,845 to €28,045
mainly Advances received (+€24,039) and Receivables within one year (+€10,950)
- Receivables within one year -€10,950
down €10,950 (-65.7%), from €16,667 to €5,717
of which Other amounts receivable: -€11,538
- Tangible fixed assets -€5,139
down €5,139 (-38.8%), from €13,246 to €8,107
of which Plant, machinery and equipment: -€4,165
- Advances received +€24,039
new in 2025: €24,039
- Other debts -€4,537
down €4,537 (-14.3%), from €31,794 to €27,256
- Trade debts +€1,643
up €1,643 (+163.5%), from €1,005 to €2,648
- Gross operating margin +€8,500
up €8,500, from -€832 to €7,668
- Depreciation -€6,097
down €6,097 (-50.9%), from €11,967 to €5,870
- Financial charges -€1,194
down €1,194 (-85.0%), from €1,406 to €211
- Staff costs +€622
up €622 (+891.5%), from €70 to €691
- Other operating charges -€170
down €170 (-17.5%), from €970 to €800
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
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 | €42,005 | €63,600 | +€21,595 | +51.4% |
| Fixed assets | 21/28 | €13,247 | €8,108 | -€5,139 | -38.8% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -13.7% |
| Tangible fixed assets | 22/27 | €13,246 | €8,107 | -€5,139 | -38.8% |
| Plant, machinery and equipment | 23 | €11,200 | €7,036 | -€4,165 | -37.2% |
| Furniture and vehicles | 24 | €2,046 | €1,072 | -€974 | -47.6% |
| Current assets | 29/58 | €28,758 | €55,492 | +€26,734 | +93.0% |
| Stocks and contracts in progress | 3 | - | €21,040 | +€21,040 | |
| Contracts in progress | 37 | - | €21,040 | +€21,040 | |
| Amounts receivable within one year | 40/41 | €16,667 | €5,717 | -€10,950 | -65.7% |
| Trade receivables | 40 | €2,573 | €3,160 | +€588 | +22.8% |
| Other amounts receivable | 41 | €14,095 | €2,557 | -€11,538 | -81.9% |
| Cash at bank and in hand | 54/58 | €11,845 | €28,045 | +€16,199 | +136.8% |
| Deferred charges and accrued income | 490/1 | €246 | €691 | +€446 | +181.5% |
| Total equity and liabilities | 10/49 | €42,005 | €63,600 | +€21,595 | +51.4% |
| Equity | 10/15 | €9,207 | €9,374 | +€168 | +1.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,552 | €16,552 | = | 0.0% |
| Distributable reserves | 133 | €16,552 | €16,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,346 | -€17,178 | +€168 | +1.0% |
| Amounts payable | 17/49 | €32,799 | €54,226 | +€21,427 | +65.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €32,799 | €54,226 | +€21,427 | +65.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,005 | €2,648 | +€1,643 | +163.5% |
| Suppliers | 440/4 | €1,005 | €2,648 | +€1,643 | +163.5% |
| Advances received on contracts in progress | 46 | - | €24,039 | +€24,039 | |
| Taxes, remuneration and social security | 45 | €0 | €282 | +€282 | |
| Taxes | 450/3 | €0 | €282 | +€282 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,794 | €27,256 | -€4,537 | -14.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €135 | +€135 | |
| Remuneration, social security and pensions | 62 | €70 | €691 | +€622 | +891.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,967 | €5,870 | -€6,097 | -50.9% |
| Other operating charges | 640/8 | €970 | €800 | -€170 | -17.5% |
| Non-recurring operating charges | 66A | €10,209 | €0 | -€10,209 | -100.0% |
| Gross operating margin | 9900 | -€832 | €7,668 | +€8,500 | |
| Operating profit (loss) | 9901 | -€24,048 | €306 | +€24,354 | |
| Financial income | 75/76B | €9 | €73 | +€64 | +693.7% |
| Recurring financial income | 75 | €9 | €73 | +€64 | +693.7% |
| Financial charges | 65/66B | €1,406 | €211 | -€1,194 | -85.0% |
| Recurring financial charges | 65 | €1,406 | €211 | -€1,194 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,444 | €168 | +€25,612 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€25,444 | €168 | +€25,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,444 | €168 | +€25,612 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.