ELEC HOME CONSTRUCT: 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 HOME CONSTRUCT
Largest movements
- Receivables within one year +€575,503
up €575,503 (+442.3%), from €130,126 to €705,629
of which Trade receivables: +€545,731
- Cash -€99,388
down €99,388 (-69.0%), from €144,000 to €44,612
mainly Receivables within one year (-€575,503) and Investment in fixed assets (net) (-€76,918)
- Tangible fixed assets +€65,357
up €65,357 (+354.9%), from €18,417 to €83,774
of which Land and buildings: +€50,492
- Trade debts +€298,647
up €298,647 (+815.9%), from €36,605 to €335,252
- Reserves +€150,000
up €150,000 (+107.1%), from €140,000 to €290,000
- Tax, wage and social debts +€66,393
up €66,393 (+89.5%), from €74,206 to €140,598
of which Taxes: +€57,260
- Profit (loss) carried forward +€31,513
up €31,513 (+248.1%), from €12,700 to €44,213
- Turnover +€1.6m
new in 2025: €1.6m
- Purchases and services +€1.0m
new in 2025: €1.0m
- Gross operating margin +€246,798
up €246,798 (+74.1%), from €333,261 to €580,059
- Staff costs +€177,484
up €177,484 (+173.1%), from €102,550 to €280,034
- Taxes +€34,125
up €34,125 (+47.7%), from €71,494 to €105,618
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 | €294,151 | €840,064 | +€545,912 | +185.6% |
| Fixed assets | 21/28 | €20,026 | €85,383 | +€65,357 | +326.4% |
| Tangible fixed assets | 22/27 | €18,417 | €83,774 | +€65,357 | +354.9% |
| Land and buildings | 22 | - | €50,492 | +€50,492 | |
| Plant, machinery and equipment | 23 | - | €2,619 | +€2,619 | |
| Furniture and vehicles | 24 | €17,464 | €26,142 | +€8,678 | +49.7% |
| Leasing and similar rights | 25 | €953 | €4,521 | +€3,569 | +374.5% |
| Financial fixed assets | 28 | €1,609 | €1,609 | = | 0.0% |
| Current assets | 29/58 | €274,125 | €754,681 | +€480,556 | +175.3% |
| Amounts receivable within one year | 40/41 | €130,126 | €705,629 | +€575,503 | +442.3% |
| Trade receivables | 40 | €102,562 | €648,294 | +€545,731 | +532.1% |
| Other amounts receivable | 41 | €27,563 | €57,335 | +€29,772 | +108.0% |
| Cash at bank and in hand | 54/58 | €144,000 | €44,612 | -€99,388 | -69.0% |
| Deferred charges and accrued income | 490/1 | - | €4,440 | +€4,440 | |
| Total equity and liabilities | 10/49 | €294,151 | €840,064 | +€545,912 | +185.6% |
| Equity | 10/15 | €182,700 | €364,213 | +€181,513 | +99.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €140,000 | €290,000 | +€150,000 | +107.1% |
| Distributable reserves | 133 | €140,000 | €290,000 | +€150,000 | +107.1% |
| Profit (loss) carried forward | 14 | €12,700 | €44,213 | +€31,513 | +248.1% |
| Amounts payable | 17/49 | €111,451 | €475,850 | +€364,399 | +327.0% |
| Amounts payable within one year | 42/48 | €111,451 | €475,850 | +€364,399 | +327.0% |
| Trade debts | 44 | €36,605 | €335,252 | +€298,647 | +815.9% |
| Suppliers | 440/4 | €36,605 | €335,252 | +€298,647 | +815.9% |
| Taxes, remuneration and social security | 45 | €74,206 | €140,598 | +€66,393 | +89.5% |
| Taxes | 450/3 | €72,048 | €129,308 | +€57,260 | +79.5% |
| Remuneration and social security | 454/9 | €2,157 | €11,290 | +€9,133 | +423.4% |
| Other amounts payable | 47/48 | €640 | - | -€640 | |
| Turnover | 70 | - | €1,613,777 | +€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,033,719 | +€1.0m | |
| Remuneration, social security and pensions | 62 | €102,550 | €280,034 | +€177,484 | +173.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €11,562 | +€5,441 | +88.9% |
| Other operating charges | 640/8 | €340 | €863 | +€523 | +153.6% |
| Gross operating margin | 9900 | €333,261 | €580,059 | +€246,798 | +74.1% |
| Operating profit (loss) | 9901 | €224,250 | €287,600 | +€63,350 | +28.2% |
| Financial income | 75/76B | €3 | €6 | +€3 | +106.8% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +106.8% |
| Financial charges | 65/66B | €59 | €475 | +€416 | +706.5% |
| Recurring financial charges | 65 | €59 | €475 | +€416 | +706.5% |
| Profit (loss) for the period before taxes | 9903 | €224,194 | €287,131 | +€62,937 | +28.1% |
| Income taxes | 67/77 | €71,494 | €105,618 | +€34,125 | +47.7% |
| Profit (loss) for the period | 9904 | €152,700 | €181,513 | +€28,813 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €152,700 | €181,513 | +€28,813 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.