ElecTom: 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.
ElecTom
Largest movements
- Stocks and contracts -€2,716
down €2,716 (-36.2%), from €7,500 to €4,784
- Tangible fixed assets +€2,078
up €2,078 (+12.2%), from €17,049 to €19,127
of which Plant, machinery and equipment: +€7,313
- Receivables within one year -€802
down €802 (-7.5%), from €10,727 to €9,925
of which Trade receivables: -€6,002
- Other debts +€21,588
new in 2025: €21,588
- Reserves -€21,500
no longer reported in 2025 (was €21,500)
- Debts after one year -€3,978
down €3,978 (-54.8%), from €7,258 to €3,280
- Profit (loss) carried forward +€1,239
up €1,239 (+744.6%), from €166 to €1,406
- Trade debts +€1,208
up €1,208 (+27.6%), from €4,383 to €5,591
- Gross operating margin -€11,425
down €11,425 (-51.1%), from €22,348 to €10,924
- Taxes -€1,684
down €1,684 (-77.4%), from €2,176 to €492
- Financial charges -€562
down €562 (-65.6%), from €856 to €294
- Depreciation +€525
up €525 (+6.4%), from €8,147 to €8,672
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 | €43,203 | €41,593 | -€1,610 | -3.7% |
| Fixed assets | 21/28 | €17,049 | €19,127 | +€2,078 | +12.2% |
| Tangible fixed assets | 22/27 | €17,049 | €19,127 | +€2,078 | +12.2% |
| Plant, machinery and equipment | 23 | €3,374 | €10,688 | +€7,313 | +216.8% |
| Furniture and vehicles | 24 | €675 | €504 | -€171 | -25.4% |
| Leasing and similar rights | 25 | €13,000 | €7,936 | -€5,064 | -39.0% |
| Current assets | 29/58 | €26,154 | €22,466 | -€3,689 | -14.1% |
| Stocks and contracts in progress | 3 | €7,500 | €4,784 | -€2,716 | -36.2% |
| Stocks | 30/36 | €7,500 | €4,784 | -€2,716 | -36.2% |
| Amounts receivable within one year | 40/41 | €10,727 | €9,925 | -€802 | -7.5% |
| Trade receivables | 40 | €9,908 | €3,906 | -€6,002 | -60.6% |
| Other amounts receivable | 41 | €818 | €6,019 | +€5,200 | +635.5% |
| Cash at bank and in hand | 54/58 | €7,928 | €7,757 | -€171 | -2.2% |
| Total equity and liabilities | 10/49 | €43,203 | €41,593 | -€1,610 | -3.7% |
| Equity | 10/15 | €24,166 | €3,906 | -€20,261 | -83.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,500 | - | -€21,500 | |
| Distributable reserves | 133 | €21,500 | - | -€21,500 | |
| Profit (loss) carried forward | 14 | €166 | €1,406 | +€1,239 | +744.6% |
| Amounts payable | 17/49 | €19,037 | €37,687 | +€18,650 | +98.0% |
| Amounts payable after more than one year | 17 | €7,258 | €3,280 | -€3,978 | -54.8% |
| Financial debts | 170/4 | €7,258 | €3,280 | -€3,978 | -54.8% |
| Amounts payable within one year | 42/48 | €11,528 | €34,157 | +€22,628 | +196.3% |
| Current portion of amounts payable after more than one year | 42 | €3,911 | €3,978 | +€67 | +1.7% |
| Trade debts | 44 | €4,383 | €5,591 | +€1,208 | +27.6% |
| Suppliers | 440/4 | €4,383 | €5,591 | +€1,208 | +27.6% |
| Taxes, remuneration and social security | 45 | €3,235 | €3,000 | -€235 | -7.3% |
| Taxes | 450/3 | €1,735 | €1,500 | -€235 | -13.5% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €21,588 | +€21,588 | |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,147 | €8,672 | +€525 | +6.4% |
| Other operating charges | 640/8 | €755 | €775 | +€20 | +2.6% |
| Gross operating margin | 9900 | €22,348 | €10,924 | -€11,425 | -51.1% |
| Operating profit (loss) | 9901 | €13,447 | €1,477 | -€11,970 | -89.0% |
| Financial income | 75/76B | €481 | €549 | +€68 | +14.2% |
| Recurring financial income | 75 | €481 | €549 | +€68 | +14.2% |
| Financial charges | 65/66B | €856 | €294 | -€562 | -65.6% |
| Recurring financial charges | 65 | €856 | €294 | -€562 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €13,071 | €1,732 | -€11,339 | -86.8% |
| Income taxes | 67/77 | €2,176 | €492 | -€1,684 | -77.4% |
| Profit (loss) for the period | 9904 | €10,894 | €1,239 | -€9,655 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,894 | €1,239 | -€9,655 | -88.6% |
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 6 October 2026 via checked.be.