ELECTRA MAGIC: 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 MAGIC
Largest movements
- Receivables within one year +€17,272
up €17,272 (+275.1%), from €6,279 to €23,551
of which Trade receivables: +€12,581
- Cash +€10,386
up €10,386 (+340.2%), from €3,052 to €13,438
mainly Net result for the year (+€29,459) and Tax, wage and social debts (+€7,745)
- Tangible fixed assets +€9,447
up €9,447 (+205.7%), from €4,592 to €14,038
- Profit (loss) carried forward +€29,459
up €29,459 (+341.2%), from €8,635 to €38,094
- Tax, wage and social debts +€7,745
up €7,745 (+287.5%), from €2,694 to €10,439
- Other debts -€594
no longer reported in 2025 (was €594)
- Turnover +€97,023
up €97,023 (+157.7%), from €61,511 to €158,534
- Purchases and services +€67,217
up €67,217 (+128.5%), from €52,295 to €119,511
- Gross operating margin +€28,930
up €28,930 (+237.5%), from €12,178 to €41,108
- Taxes +€5,687
up €5,687 (+239.4%), from €2,376 to €8,063
- Depreciation +€1,823
up €1,823 (+164.5%), from €1,108 to €2,931
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 | €13,923 | €51,028 | +€37,104 | +266.5% |
| Fixed assets | 21/28 | €4,592 | €14,038 | +€9,447 | +205.7% |
| Tangible fixed assets | 22/27 | €4,592 | €14,038 | +€9,447 | +205.7% |
| Furniture and vehicles | 24 | €4,592 | €14,038 | +€9,447 | +205.7% |
| Current assets | 29/58 | €9,331 | €36,989 | +€27,658 | +296.4% |
| Amounts receivable within one year | 40/41 | €6,279 | €23,551 | +€17,272 | +275.1% |
| Trade receivables | 40 | €5,808 | €18,389 | +€12,581 | +216.6% |
| Other amounts receivable | 41 | €471 | €5,163 | +€4,692 | +996.1% |
| Cash at bank and in hand | 54/58 | €3,052 | €13,438 | +€10,386 | +340.2% |
| Total equity and liabilities | 10/49 | €13,923 | €51,028 | +€37,104 | +266.5% |
| Equity | 10/15 | €10,635 | €40,094 | +€29,459 | +277.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,635 | €38,094 | +€29,459 | +341.2% |
| Amounts payable | 17/49 | €3,288 | €10,934 | +€7,645 | +232.5% |
| Amounts payable within one year | 42/48 | €3,288 | €10,934 | +€7,645 | +232.5% |
| Trade debts | 44 | - | €495 | +€495 | |
| Suppliers | 440/4 | - | €495 | +€495 | |
| Taxes, remuneration and social security | 45 | €2,694 | €10,439 | +€7,745 | +287.5% |
| Taxes | 450/3 | €2,694 | €10,439 | +€7,745 | +287.5% |
| Other amounts payable | 47/48 | €594 | - | -€594 | |
| Turnover | 70 | €61,511 | €158,534 | +€97,023 | +157.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,295 | €119,511 | +€67,217 | +128.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,108 | €2,931 | +€1,823 | +164.5% |
| Other operating charges | 640/8 | - | €856 | +€856 | |
| Gross operating margin | 9900 | €12,178 | €41,108 | +€28,930 | +237.5% |
| Operating profit (loss) | 9901 | €11,070 | €37,321 | +€26,251 | +237.1% |
| Financial income | 75/76B | - | €256 | +€256 | |
| Recurring financial income | 75 | - | €256 | +€256 | |
| Financial charges | 65/66B | €59 | €55 | -€5 | -7.7% |
| Recurring financial charges | 65 | €59 | €55 | -€5 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €11,011 | €37,522 | +€26,511 | +240.8% |
| Income taxes | 67/77 | €2,376 | €8,063 | +€5,687 | +239.4% |
| Profit (loss) for the period | 9904 | €8,635 | €29,459 | +€20,824 | +241.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,635 | €29,459 | +€20,824 | +241.2% |
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 1 October 2026 via checked.be.