Elec-On Light: 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.
Elec-On Light
Largest movements
- Cash +€14,618
up €14,618 (+33.4%), from €43,828 to €58,446
mainly Net result for the year (+€24,008) and Trade debts (+€6,580)
- Deferred charges and accrued income +€6,546
new in 2025: €6,546
- Receivables within one year +€2,860
up €2,860 (+18.4%), from €15,575 to €18,435
of which Other amounts receivable: +€5,783
- Reserves +€24,008
up €24,008 (+791%), from €3,034 to €27,042
- Tax, wage and social debts -€10,137
down €10,137 (-41.7%), from €24,289 to €14,152
of which Remuneration and social security: -€19,992
- Trade debts +€6,580
up €6,580 (+1,813%), from €363 to €6,943
- Other debts +€4,822
up €4,822 (+24.0%), from €20,051 to €24,873
- Gross operating margin +€31,236
up €31,236 (+460%), from €6,790 to €38,026
- Taxes +€10,842
up €10,842 (+510%), from €2,127 to €12,969
- Other operating charges -€492
down €492 (-61.5%), from €800 to €308
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 | €67,100 | €92,373 | +€25,273 | +37.7% |
| Fixed assets | 21/28 | €1,106 | €1,828 | +€722 | +65.3% |
| Tangible fixed assets | 22/27 | €1,106 | €1,828 | +€722 | +65.3% |
| Furniture and vehicles | 24 | €1,106 | €1,828 | +€722 | +65.3% |
| Current assets | 29/58 | €65,994 | €90,545 | +€24,551 | +37.2% |
| Stocks and contracts in progress | 3 | €6,591 | €7,118 | +€527 | +8.0% |
| Stocks | 30/36 | €6,591 | €7,118 | +€527 | +8.0% |
| Amounts receivable within one year | 40/41 | €15,575 | €18,435 | +€2,860 | +18.4% |
| Trade receivables | 40 | €13,907 | €10,984 | -€2,923 | -21.0% |
| Other amounts receivable | 41 | €1,668 | €7,451 | +€5,783 | +347% |
| Cash at bank and in hand | 54/58 | €43,828 | €58,446 | +€14,618 | +33.4% |
| Deferred charges and accrued income | 490/1 | - | €6,546 | +€6,546 | |
| Total equity and liabilities | 10/49 | €67,100 | €92,373 | +€25,273 | +37.7% |
| Equity | 10/15 | €22,397 | €46,405 | +€24,008 | +107% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,034 | €27,042 | +€24,008 | +791% |
| Distributable reserves | 133 | €3,034 | €27,042 | +€24,008 | +791% |
| Profit (loss) carried forward | 14 | €16,863 | €16,863 | = | 0.0% |
| Amounts payable | 17/49 | €44,703 | €45,968 | +€1,265 | +2.8% |
| Amounts payable within one year | 42/48 | €44,703 | €45,968 | +€1,265 | +2.8% |
| Trade debts | 44 | €363 | €6,943 | +€6,580 | +1,813% |
| Suppliers | 440/4 | €363 | €6,943 | +€6,580 | +1,813% |
| Taxes, remuneration and social security | 45 | €24,289 | €14,152 | -€10,137 | -41.7% |
| Taxes | 450/3 | €4,297 | €14,152 | +€9,855 | +229% |
| Remuneration and social security | 454/9 | €19,992 | - | -€19,992 | |
| Other amounts payable | 47/48 | €20,051 | €24,873 | +€4,822 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €529 | -€25 | -4.5% |
| Other operating charges | 640/8 | €800 | €308 | -€492 | -61.5% |
| Gross operating margin | 9900 | €6,790 | €38,026 | +€31,236 | +460% |
| Operating profit (loss) | 9901 | €5,436 | €37,189 | +€31,753 | +584% |
| Financial income | 75/76B | €14 | €76 | +€62 | +443% |
| Recurring financial income | 75 | €14 | €76 | +€62 | +443% |
| Financial charges | 65/66B | €289 | €288 | -€1 | -0.3% |
| Recurring financial charges | 65 | €289 | €288 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,161 | €36,977 | +€31,816 | +616% |
| Income taxes | 67/77 | €2,127 | €12,969 | +€10,842 | +510% |
| Profit (loss) for the period | 9904 | €3,034 | €24,008 | +€20,974 | +691% |
| Profit (loss) for the period to be appropriated | 9905 | €3,034 | €24,008 | +€20,974 | +691% |
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 21 October 2026 via checked.be.