ELECT CONSULT SPRL: 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.
ELECT CONSULT SPRL
Largest movements
- Tangible fixed assets -€4,200
down €4,200 (-6.1%), from €68,600 to €64,400
- Deferred charges and accrued income -€3,855
down €3,855 (-92.8%), from €4,155 to €300
- Cash +€1,759
up €1,759 (+99.3%), from €1,772 to €3,531
mainly Short-term financial debts (+€8,237) and Net result for the year (+€4,449)
- Other debts -€15,711
down €15,711 (-46.1%), from €34,056 to €18,345
- Short-term financial debts +€8,237
new in 2025: €8,237
- Trade debts -€5,021
down €5,021 (-43.6%), from €11,513 to €6,492
- Reserves +€4,449
up €4,449 (+20.1%), from €22,158 to €26,607
of which Distributable reserves: +€4,449
- Accrued charges and deferred income +€1,350
new in 2025: €1,350
- Gross operating margin -€8,652
down €8,652 (-40.0%), from €21,638 to €12,986
- Taxes +€400
new in 2025: €400
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 | €74,527 | €68,231 | -€6,296 | -8.4% |
| Fixed assets | 21/28 | €68,600 | €64,400 | -€4,200 | -6.1% |
| Tangible fixed assets | 22/27 | €68,600 | €64,400 | -€4,200 | -6.1% |
| Land and buildings | 22 | €68,600 | €64,400 | -€4,200 | -6.1% |
| Current assets | 29/58 | €5,927 | €3,831 | -€2,096 | -35.4% |
| Cash at bank and in hand | 54/58 | €1,772 | €3,531 | +€1,759 | +99.3% |
| Deferred charges and accrued income | 490/1 | €4,155 | €300 | -€3,855 | -92.8% |
| Total equity and liabilities | 10/49 | €74,527 | €68,231 | -€6,296 | -8.4% |
| Equity | 10/15 | €28,958 | €33,407 | +€4,449 | +15.4% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €22,158 | €26,607 | +€4,449 | +20.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,298 | €24,747 | +€4,449 | +21.9% |
| Amounts payable | 17/49 | €45,569 | €34,824 | -€10,745 | -23.6% |
| Amounts payable within one year | 42/48 | €45,569 | €33,474 | -€12,095 | -26.5% |
| Financial debts | 43 | - | €8,237 | +€8,237 | |
| Credit institutions | 430/8 | - | €8,237 | +€8,237 | |
| Trade debts | 44 | €11,513 | €6,492 | -€5,021 | -43.6% |
| Suppliers | 440/4 | €11,513 | €6,492 | -€5,021 | -43.6% |
| Taxes, remuneration and social security | 45 | - | €400 | +€400 | |
| Taxes | 450/3 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €34,056 | €18,345 | -€15,711 | -46.1% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,200 | €4,200 | = | 0.0% |
| Other operating charges | 640/8 | €3,563 | €3,674 | +€111 | +3.1% |
| Gross operating margin | 9900 | €21,638 | €12,986 | -€8,652 | -40.0% |
| Operating profit (loss) | 9901 | €13,875 | €5,112 | -€8,763 | -63.2% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €96 | €277 | +€181 | +188.5% |
| Recurring financial charges | 65 | €96 | €277 | +€181 | +188.5% |
| Profit (loss) for the period before taxes | 9903 | €13,779 | €4,849 | -€8,930 | -64.8% |
| Income taxes | 67/77 | - | €400 | +€400 | |
| Profit (loss) for the period | 9904 | €13,779 | €4,449 | -€9,330 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,779 | €4,449 | -€9,330 | -67.7% |
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 3 October 2026 via checked.be.