ELECTRIC POWER TOOLS.: 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.
ELECTRIC POWER TOOLS.
Largest movements
- Current investments -€70,000
down €70,000 (-28.5%), from €245,790 to €175,790
- Tangible fixed assets +€20,811
up €20,811 (+363%), from €5,726 to €26,538
of which Plant, machinery and equipment: +€12,344
- Stocks and contracts +€20,498
up €20,498 (+8.6%), from €239,069 to €259,567
- Receivables within one year -€16,751
down €16,751 (-20.4%), from €82,182 to €65,432
of which Other amounts receivable: -€16,321
- Deferred charges and accrued income +€15,693
up €15,693 (+116%), from €13,553 to €29,246
- Trade debts -€19,686
down €19,686 (-27.7%), from €71,013 to €51,326
- Reserves -€10,000
down €10,000 (-2.8%), from €357,500 to €347,500
- Gross operating margin -€17,581
down €17,581 (-13.7%), from €128,391 to €110,811
- Financial income +€13,855
up €13,855 (+112%), from €12,369 to €26,224
of which Financial income: +€7,605
- Financial charges -€7,206
down €7,206 (-61.5%), from €11,713 to €4,507
of which Non-recurring financial charges: -€6,738
- Staff costs +€2,835
up €2,835 (+4.0%), from €71,081 to €73,916
- Depreciation +€2,419
up €2,419 (+98.3%), from €2,460 to €4,880
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 | €762,406 | €732,127 | -€30,279 | -4.0% |
| Fixed assets | 21/28 | €5,726 | €26,538 | +€20,811 | +363% |
| Tangible fixed assets | 22/27 | €5,726 | €26,538 | +€20,811 | +363% |
| Land and buildings | 22 | €235 | €8,703 | +€8,467 | +3,599% |
| Plant, machinery and equipment | 23 | €5,491 | €17,835 | +€12,344 | +225% |
| Current assets | 29/58 | €756,680 | €705,590 | -€51,090 | -6.8% |
| Stocks and contracts in progress | 3 | €239,069 | €259,567 | +€20,498 | +8.6% |
| Stocks | 30/36 | €239,069 | €259,567 | +€20,498 | +8.6% |
| Amounts receivable within one year | 40/41 | €82,182 | €65,432 | -€16,751 | -20.4% |
| Trade receivables | 40 | €61,560 | €61,130 | -€430 | -0.7% |
| Other amounts receivable | 41 | €20,623 | €4,302 | -€16,321 | -79.1% |
| Current investments | 50/53 | €245,790 | €175,790 | -€70,000 | -28.5% |
| Cash at bank and in hand | 54/58 | €176,085 | €175,555 | -€530 | -0.3% |
| Deferred charges and accrued income | 490/1 | €13,553 | €29,246 | +€15,693 | +116% |
| Total equity and liabilities | 10/49 | €762,406 | €732,127 | -€30,279 | -4.0% |
| Equity | 10/15 | €663,675 | €656,945 | -€6,730 | -1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €357,500 | €347,500 | -€10,000 | -2.8% |
| Distributable reserves | 133 | €357,500 | €347,500 | -€10,000 | -2.8% |
| Profit (loss) carried forward | 14 | €286,175 | €289,445 | +€3,270 | +1.1% |
| Amounts payable | 17/49 | €98,731 | €75,182 | -€23,549 | -23.9% |
| Amounts payable within one year | 42/48 | €95,081 | €71,532 | -€23,549 | -24.8% |
| Trade debts | 44 | €71,013 | €51,326 | -€19,686 | -27.7% |
| Suppliers | 440/4 | €71,013 | €51,326 | -€19,686 | -27.7% |
| Taxes, remuneration and social security | 45 | €24,068 | €20,205 | -€3,863 | -16.0% |
| Taxes | 450/3 | €11,111 | €6,785 | -€4,326 | -38.9% |
| Remuneration and social security | 454/9 | €12,957 | €13,420 | +€463 | +3.6% |
| Accrued charges and deferred income | 492/3 | €3,650 | €3,650 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €71,081 | €73,916 | +€2,835 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €4,880 | +€2,419 | +98.3% |
| Other operating charges | 640/8 | €7,541 | €7,570 | +€29 | +0.4% |
| Gross operating margin | 9900 | €128,391 | €110,811 | -€17,581 | -13.7% |
| Operating profit (loss) | 9901 | €47,309 | €24,445 | -€22,864 | -48.3% |
| Financial income | 75/76B | €12,369 | €26,224 | +€13,855 | +112% |
| Recurring financial income | 75 | €12,369 | €19,974 | +€7,605 | +61.5% |
| Non-recurring financial income | 76B | - | €6,250 | +€6,250 | |
| Financial charges | 65/66B | €11,713 | €4,507 | -€7,206 | -61.5% |
| Recurring financial charges | 65 | €4,975 | €4,507 | -€468 | -9.4% |
| Non-recurring financial charges | 66B | €6,738 | - | -€6,738 | |
| Profit (loss) for the period before taxes | 9903 | €47,964 | €46,162 | -€1,802 | -3.8% |
| Income taxes | 67/77 | €13,283 | €12,892 | -€392 | -2.9% |
| Profit (loss) for the period | 9904 | €34,681 | €33,270 | -€1,410 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,681 | €33,270 | -€1,410 | -4.1% |
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 24 October 2026 via checked.be.