ELECTRA-BREE: 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.
ELECTRA-BREE
Largest movements
- Receivables within one year +€274,778
up €274,778 (+21.1%), from €1.3m to €1.6m
of which Trade receivables: +€284,949
- Cash -€56,756
down €56,756 (-12.6%), from €451,692 to €394,936
mainly Receivables within one year (-€274,778) and Other debts (-€60,000)
- Tangible fixed assets -€55,641
down €55,641 (-11.3%), from €494,301 to €438,660
of which Furniture and vehicles: -€43,498
- Stocks and contracts -€44,367
down €44,367 (-7.5%), from €594,001 to €549,634
- Trade debts +€127,064
up €127,064 (+28.8%), from €441,838 to €568,902
- Short-term financial debts +€87,942
up €87,942 (+15.1%), from €583,344 to €671,286
- Other debts -€60,000
down €60,000 (-92.7%), from €64,700 to €4,700
- Debts after one year -€40,229
down €40,229 (-41.1%), from €97,918 to €57,689
- Turnover -€508,442
down €508,442 (-6.7%), from €7.6m to €7.0m
- Purchases and services -€336,273
down €336,273 (-5.2%), from €6.5m to €6.2m
- Gross operating margin -€172,995
down €172,995 (-16.8%), from €1.0m to €857,343
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 | €2,839,921 | €2,957,935 | +€118,014 | +4.2% |
| Fixed assets | 21/28 | €494,301 | €438,660 | -€55,641 | -11.3% |
| Tangible fixed assets | 22/27 | €494,301 | €438,660 | -€55,641 | -11.3% |
| Plant, machinery and equipment | 23 | €137,103 | €140,983 | +€3,880 | +2.8% |
| Furniture and vehicles | 24 | €220,029 | €176,531 | -€43,498 | -19.8% |
| Other tangible fixed assets | 26 | €137,169 | €121,146 | -€16,023 | -11.7% |
| Current assets | 29/58 | €2,345,620 | €2,519,275 | +€173,655 | +7.4% |
| Stocks and contracts in progress | 3 | €594,001 | €549,634 | -€44,367 | -7.5% |
| Stocks | 30/36 | €594,001 | €549,634 | -€44,367 | -7.5% |
| Amounts receivable within one year | 40/41 | €1,299,927 | €1,574,705 | +€274,778 | +21.1% |
| Trade receivables | 40 | €938,994 | €1,223,943 | +€284,949 | +30.3% |
| Other amounts receivable | 41 | €360,933 | €350,762 | -€10,171 | -2.8% |
| Cash at bank and in hand | 54/58 | €451,692 | €394,936 | -€56,756 | -12.6% |
| Total equity and liabilities | 10/49 | €2,839,921 | €2,957,935 | +€118,014 | +4.2% |
| Equity | 10/15 | €1,459,864 | €1,463,230 | +€3,366 | +0.2% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €1,059,864 | €1,063,230 | +€3,366 | +0.3% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €1,019,864 | €1,023,230 | +€3,366 | +0.3% |
| Provisions and deferred taxes | 16 | €28,477 | €28,477 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €28,477 | €28,477 | = | 0.0% |
| Other liabilities and charges | 164/5 | €28,477 | €28,477 | = | 0.0% |
| Amounts payable | 17/49 | €1,351,580 | €1,466,228 | +€114,648 | +8.5% |
| Amounts payable after more than one year | 17 | €97,918 | €57,689 | -€40,229 | -41.1% |
| Financial debts | 170/4 | €97,918 | €57,689 | -€40,229 | -41.1% |
| Amounts payable within one year | 42/48 | €1,253,662 | €1,406,685 | +€153,023 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €38,707 | €40,229 | +€1,522 | +3.9% |
| Financial debts | 43 | €583,344 | €671,286 | +€87,942 | +15.1% |
| Credit institutions | 430/8 | €583,344 | €671,286 | +€87,942 | +15.1% |
| Trade debts | 44 | €441,838 | €568,902 | +€127,064 | +28.8% |
| Suppliers | 440/4 | €441,838 | €568,902 | +€127,064 | +28.8% |
| Taxes, remuneration and social security | 45 | €125,073 | €121,568 | -€3,505 | -2.8% |
| Taxes | 450/3 | €15,181 | €18,904 | +€3,723 | +24.5% |
| Remuneration and social security | 454/9 | €109,892 | €102,664 | -€7,228 | -6.6% |
| Other amounts payable | 47/48 | €64,700 | €4,700 | -€60,000 | -92.7% |
| Accrued charges and deferred income | 492/3 | - | €1,854 | +€1,854 | |
| Turnover | 70 | €7,555,603 | €7,047,161 | -€508,442 | -6.7% |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,526,091 | €6,189,818 | -€336,273 | -5.2% |
| Remuneration, social security and pensions | 62 | €703,386 | €719,371 | +€15,985 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,714 | €81,799 | +€14,085 | +20.8% |
| Other operating charges | 640/8 | €18,707 | €2,843 | -€15,864 | -84.8% |
| Gross operating margin | 9900 | €1,030,338 | €857,343 | -€172,995 | -16.8% |
| Operating profit (loss) | 9901 | €240,531 | €53,330 | -€187,201 | -77.8% |
| Financial income | 75/76B | €465 | - | -€465 | |
| Recurring financial income | 75 | €465 | - | -€465 | |
| Financial charges | 65/66B | €27,953 | €36,948 | +€8,995 | +32.2% |
| Recurring financial charges | 65 | €27,953 | €36,948 | +€8,995 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €213,043 | €16,382 | -€196,661 | -92.3% |
| Income taxes | 67/77 | €56,129 | €13,016 | -€43,113 | -76.8% |
| Profit (loss) for the period | 9904 | €156,914 | €3,366 | -€153,548 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €156,914 | €3,366 | -€153,548 | -97.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.