ELECLAR: 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.
ELECLAR
Largest movements
- Tangible fixed assets +€14,400
new in 2024: €14,400
- Receivables within one year +€997
up €997 (+3.4%), from €29,344 to €30,341
of which Other amounts receivable: +€1,179
- Cash +€459
up €459 (+1453.6%), from €32 to €490
mainly Net result for the year (+€15,166) and Debts after one year (+€9,043)
- Debts after one year +€9,043
new in 2024: €9,043
- Profit (loss) carried forward +€6,166
up €6,166 (+91.3%), from €6,756 to €12,922
- Other debts -€5,938
down €5,938 (-39.8%), from €14,938 to €9,000
- Current portion of long-term debt +€3,576
new in 2024: €3,576
- Advances received +€2,916
new in 2024: €2,916
- Depreciation +€3,600
new in 2024: €3,600
- Gross operating margin +€3,549
up €3,549 (+20.4%), from €17,415 to €20,964
- Other operating charges -€563
down €563 (-92.2%), from €610 to €48
- Taxes +€492
up €492 (+39.5%), from €1,246 to €1,738
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 | €29,375 | €45,231 | +€15,856 | +54.0% |
| Fixed assets | 21/28 | - | €14,400 | +€14,400 | |
| Tangible fixed assets | 22/27 | - | €14,400 | +€14,400 | |
| Furniture and vehicles | 24 | - | €14,400 | +€14,400 | |
| Current assets | 29/58 | €29,375 | €30,831 | +€1,456 | +5.0% |
| Amounts receivable within one year | 40/41 | €29,344 | €30,341 | +€997 | +3.4% |
| Trade receivables | 40 | €6,466 | €6,284 | -€182 | -2.8% |
| Other amounts receivable | 41 | €22,878 | €24,057 | +€1,179 | +5.2% |
| Cash at bank and in hand | 54/58 | €32 | €490 | +€459 | +1453.6% |
| Total equity and liabilities | 10/49 | €29,375 | €45,231 | +€15,856 | +54.0% |
| Equity | 10/15 | €10,756 | €16,922 | +€6,166 | +57.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,756 | €12,922 | +€6,166 | +91.3% |
| Amounts payable | 17/49 | €18,620 | €28,310 | +€9,690 | +52.0% |
| Amounts payable after more than one year | 17 | - | €9,043 | +€9,043 | |
| Financial debts | 170/4 | - | €9,043 | +€9,043 | |
| Amounts payable within one year | 42/48 | €18,620 | €19,267 | +€647 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,576 | +€3,576 | |
| Trade debts | 44 | €1,848 | €1,594 | -€254 | -13.7% |
| Suppliers | 440/4 | €1,848 | €1,594 | -€254 | -13.7% |
| Advances received on contracts in progress | 46 | - | €2,916 | +€2,916 | |
| Taxes, remuneration and social security | 45 | €1,834 | €2,181 | +€347 | +18.9% |
| Taxes | 450/3 | €1,834 | €2,181 | +€347 | +18.9% |
| Other amounts payable | 47/48 | €14,938 | €9,000 | -€5,938 | -39.8% |
| Remuneration, social security and pensions | 62 | €399 | €262 | -€137 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,600 | +€3,600 | |
| Other operating charges | 640/8 | €610 | €48 | -€563 | -92.2% |
| Gross operating margin | 9900 | €17,415 | €20,964 | +€3,549 | +20.4% |
| Operating profit (loss) | 9901 | €16,406 | €17,055 | +€649 | +4.0% |
| Financial charges | 65/66B | €69 | €151 | +€82 | +118.1% |
| Recurring financial charges | 65 | €69 | €151 | +€82 | +118.1% |
| Profit (loss) for the period before taxes | 9903 | €16,337 | €16,904 | +€567 | +3.5% |
| Income taxes | 67/77 | €1,246 | €1,738 | +€492 | +39.5% |
| Profit (loss) for the period | 9904 | €15,091 | €15,166 | +€75 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,091 | €15,166 | +€75 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.