ELECTA UNA VIA: 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.
ELECTA UNA VIA
Largest movements
- Tangible fixed assets +€307,478
up €307,478 (+24.7%), from €1.2m to €1.6m
- Receivables within one year +€31,227
new in 2025: €31,227
of which Trade receivables: +€28,602
- Debts after one year +€282,809
up €282,809 (+25.0%), from €1.1m to €1.4m
- Current portion of long-term debt +€47,290
up €47,290 (+345%), from €13,695 to €60,985
- Profit (loss) carried forward -€27,546
down €27,546 (-49.0%), from -€56,167 to -€83,713
- Trade debts +€26,549
up €26,549 (+429%), from €6,194 to €32,743
- Gross operating margin +€102,552
up €102,552, from -€18,352 to €84,200
- Depreciation +€35,452
up €35,452 (+371%), from €9,566 to €45,018
- Financial charges +€31,617
up €31,617 (+268%), from €11,811 to €43,428
- Other operating charges +€6,862
up €6,862 (+41.7%), from €16,438 to €23,300
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 | €1,299,914 | €1,626,612 | +€326,698 | +25.1% |
| Fixed assets | 21/28 | €1,247,503 | €1,555,429 | +€307,926 | +24.7% |
| Tangible fixed assets | 22/27 | €1,245,371 | €1,552,849 | +€307,478 | +24.7% |
| Land and buildings | 22 | €1,245,371 | €1,552,849 | +€307,478 | +24.7% |
| Financial fixed assets | 28 | €2,132 | €2,580 | +€448 | +21.0% |
| Current assets | 29/58 | €52,411 | €71,183 | +€18,772 | +35.8% |
| Amounts receivable within one year | 40/41 | - | €31,227 | +€31,227 | |
| Trade receivables | 40 | - | €28,602 | +€28,602 | |
| Other amounts receivable | 41 | - | €2,625 | +€2,625 | |
| Cash at bank and in hand | 54/58 | €52,273 | €39,956 | -€12,317 | -23.6% |
| Deferred charges and accrued income | 490/1 | €138 | - | -€138 | |
| Total equity and liabilities | 10/49 | €1,299,914 | €1,626,612 | +€326,698 | +25.1% |
| Equity | 10/15 | €138,833 | €111,287 | -€27,546 | -19.8% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,167 | -€83,713 | -€27,546 | -49.0% |
| Amounts payable | 17/49 | €1,161,081 | €1,515,325 | +€354,244 | +30.5% |
| Amounts payable after more than one year | 17 | €1,130,905 | €1,413,714 | +€282,809 | +25.0% |
| Financial debts | 170/4 | €1,130,905 | €1,413,714 | +€282,809 | +25.0% |
| Amounts payable within one year | 42/48 | €19,939 | €98,322 | +€78,383 | +393% |
| Current portion of amounts payable after more than one year | 42 | €13,695 | €60,985 | +€47,290 | +345% |
| Trade debts | 44 | €6,194 | €32,743 | +€26,549 | +429% |
| Suppliers | 440/4 | €6,194 | €32,743 | +€26,549 | +429% |
| Other amounts payable | 47/48 | €50 | €4,594 | +€4,544 | +9,088% |
| Accrued charges and deferred income | 492/3 | €10,237 | €3,289 | -€6,948 | -67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,566 | €45,018 | +€35,452 | +371% |
| Other operating charges | 640/8 | €16,438 | €23,300 | +€6,862 | +41.7% |
| Gross operating margin | 9900 | -€18,352 | €84,200 | +€102,552 | |
| Operating profit (loss) | 9901 | -€44,356 | €15,882 | +€60,238 | |
| Financial charges | 65/66B | €11,811 | €43,428 | +€31,617 | +268% |
| Recurring financial charges | 65 | €11,811 | €43,428 | +€31,617 | +268% |
| Profit (loss) for the period before taxes | 9903 | -€56,167 | -€27,546 | +€28,621 | +51.0% |
| Profit (loss) for the period | 9904 | -€56,167 | -€27,546 | +€28,621 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,167 | -€27,546 | +€28,621 | +51.0% |
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 13 October 2026 via checked.be.