ELEC3CT AUTOMATION: 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.
ELEC3CT AUTOMATION
Largest movements
- Tangible fixed assets +€14,535
up €14,535 (+13.7%), from €105,772 to €120,307
of which Furniture and vehicles: +€26,418
- Cash -€4,494
down €4,494 (-2.0%), from €230,427 to €225,933
mainly Investment in fixed assets (net) (-€28,452) and Trade debts (-€7,319)
- Receivables within one year -€4,294
down €4,294 (-18.4%), from €23,360 to €19,067
of which Trade receivables: -€4,297
- Trade debts -€7,319
down €7,319 (-71.3%), from €10,263 to €2,944
- Other debts +€6,758
up €6,758 (+311%), from €2,174 to €8,932
- Reserves +€4,634
up €4,634 (+3.1%), from €149,838 to €154,471
- Gross operating margin +€7,908
up €7,908 (+65.3%), from €12,116 to €20,024
- Taxes +€735
new in 2025: €735
- Financial income +€301
up €301 (+34.1%), from €882 to €1,183
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 | €380,105 | €384,963 | +€4,859 | +1.3% |
| Fixed assets | 21/28 | €105,772 | €120,307 | +€14,535 | +13.7% |
| Tangible fixed assets | 22/27 | €105,772 | €120,307 | +€14,535 | +13.7% |
| Land and buildings | 22 | €102,795 | €91,164 | -€11,632 | -11.3% |
| Furniture and vehicles | 24 | €655 | €27,073 | +€26,418 | +4,031% |
| Other tangible fixed assets | 26 | €2,322 | €2,071 | -€251 | -10.8% |
| Current assets | 29/58 | €274,332 | €264,656 | -€9,676 | -3.5% |
| Stocks and contracts in progress | 3 | €19,211 | €17,920 | -€1,291 | -6.7% |
| Stocks | 30/36 | €19,211 | €17,920 | -€1,291 | -6.7% |
| Amounts receivable within one year | 40/41 | €23,360 | €19,067 | -€4,294 | -18.4% |
| Trade receivables | 40 | €17,690 | €13,392 | -€4,297 | -24.3% |
| Other amounts receivable | 41 | €5,670 | €5,674 | +€4 | +0.1% |
| Cash at bank and in hand | 54/58 | €230,427 | €225,933 | -€4,494 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,736 | +€402 | +30.1% |
| Total equity and liabilities | 10/49 | €380,105 | €384,963 | +€4,859 | +1.3% |
| Equity | 10/15 | €363,738 | €368,371 | +€4,634 | +1.3% |
| Contributions | 10/11 | €213,900 | €213,900 | = | 0.0% |
| Reserves | 13 | €149,838 | €154,471 | +€4,634 | +3.1% |
| Distributable reserves | 133 | €149,838 | €154,471 | +€4,634 | +3.1% |
| Amounts payable | 17/49 | €16,367 | €16,592 | +€225 | +1.4% |
| Amounts payable within one year | 42/48 | €14,938 | €15,892 | +€954 | +6.4% |
| Trade debts | 44 | €10,263 | €2,944 | -€7,319 | -71.3% |
| Suppliers | 440/4 | €10,263 | €2,944 | -€7,319 | -71.3% |
| Taxes, remuneration and social security | 45 | €2,500 | €4,015 | +€1,515 | +60.6% |
| Taxes | 450/3 | €2,500 | €4,015 | +€1,515 | +60.6% |
| Other amounts payable | 47/48 | €2,174 | €8,932 | +€6,758 | +311% |
| Accrued charges and deferred income | 492/3 | €1,429 | €700 | -€729 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,799 | €13,917 | +€118 | +0.9% |
| Other operating charges | 640/8 | €1,775 | €1,820 | +€44 | +2.5% |
| Gross operating margin | 9900 | €12,116 | €20,024 | +€7,908 | +65.3% |
| Operating profit (loss) | 9901 | -€3,459 | €4,287 | +€7,746 | |
| Financial income | 75/76B | €882 | €1,183 | +€301 | +34.1% |
| Recurring financial income | 75 | €882 | €1,183 | +€301 | +34.1% |
| Financial charges | 65/66B | €104 | €101 | -€3 | -2.5% |
| Recurring financial charges | 65 | €104 | €101 | -€3 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,680 | €5,369 | +€8,049 | |
| Income taxes | 67/77 | - | €735 | +€735 | |
| Profit (loss) for the period | 9904 | -€2,680 | €4,634 | +€7,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,680 | €4,634 | +€7,314 |
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 30 October 2026 via checked.be.