ELECTRIC CONCEPT: 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.
ELECTRIC CONCEPT
Largest movements
- Cash +€47,590
up €47,590 (+262.4%), from €18,139 to €65,729
mainly Receivables within one year (+€40,924) and Trade debts (+€6,427)
- Receivables within one year -€40,924
down €40,924 (-46.1%), from €88,688 to €47,764
of which Other amounts receivable: -€41,030
- Tangible fixed assets -€2,243
down €2,243 (-33.6%), from €6,680 to €4,438
- Trade debts +€6,427
up €6,427 (+9.9%), from €65,068 to €71,495
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Turnover +€259,717
new in 2025: €259,717
- Purchases and services +€253,580
new in 2025: €253,580
- Gross operating margin +€2,902
up €2,902 (+75.0%), from €3,869 to €6,771
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 | €113,926 | €118,032 | +€4,105 | +3.6% |
| Fixed assets | 21/28 | €6,782 | €4,539 | -€2,243 | -33.1% |
| Tangible fixed assets | 22/27 | €6,680 | €4,438 | -€2,243 | -33.6% |
| Furniture and vehicles | 24 | €6,680 | €4,438 | -€2,243 | -33.6% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €107,144 | €113,493 | +€6,348 | +5.9% |
| Amounts receivable within one year | 40/41 | €88,688 | €47,764 | -€40,924 | -46.1% |
| Trade receivables | 40 | €38,754 | €38,860 | +€106 | +0.3% |
| Other amounts receivable | 41 | €49,934 | €8,904 | -€41,030 | -82.2% |
| Cash at bank and in hand | 54/58 | €18,139 | €65,729 | +€47,590 | +262.4% |
| Deferred charges and accrued income | 490/1 | €317 | - | -€317 | |
| Total equity and liabilities | 10/49 | €113,926 | €118,032 | +€4,105 | +3.6% |
| Equity | 10/15 | €42,156 | €42,835 | +€678 | +1.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €39,156 | €39,835 | +€678 | +1.7% |
| Amounts payable | 17/49 | €71,770 | €75,197 | +€3,427 | +4.8% |
| Amounts payable within one year | 42/48 | €68,770 | €75,197 | +€6,427 | +9.3% |
| Trade debts | 44 | €65,068 | €71,495 | +€6,427 | +9.9% |
| Suppliers | 440/4 | €65,068 | €71,495 | +€6,427 | +9.9% |
| Taxes, remuneration and social security | 45 | €3,702 | €3,702 | = | 0.0% |
| Taxes | 450/3 | €1,742 | €1,742 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,960 | €1,960 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Turnover | 70 | - | €259,717 | +€259,717 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €253,580 | +€253,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,483 | €2,781 | +€297 | +12.0% |
| Other operating charges | 640/8 | €387 | €2,072 | +€1,685 | +434.9% |
| Gross operating margin | 9900 | €3,869 | €6,771 | +€2,902 | +75.0% |
| Operating profit (loss) | 9901 | €998 | €1,918 | +€920 | +92.2% |
| Financial income | 75/76B | €1,262 | - | -€1,262 | |
| Recurring financial income | 75 | €1,262 | - | -€1,262 | |
| Financial charges | 65/66B | €182 | €212 | +€30 | +16.4% |
| Recurring financial charges | 65 | €182 | €212 | +€30 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €2,078 | €1,706 | -€372 | -17.9% |
| Income taxes | 67/77 | €902 | €1,028 | +€126 | +13.9% |
| Profit (loss) for the period | 9904 | €1,176 | €678 | -€498 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,176 | €678 | -€498 | -42.3% |
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 8 October 2026 via checked.be.