ELECTRICITE ANDRE & FILS: 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.
ELECTRICITE ANDRE & FILS
Largest movements
- Tangible fixed assets -€3,661
down €3,661 (-34.6%), from €10,582 to €6,921
of which Furniture and vehicles: -€3,191
- Cash +€2,378
up €2,378 (+126%), from €1,884 to €4,262
mainly Net result for the year (+€6,935) and Investment in fixed assets (net) (+€3,661)
- Stocks and contracts -€1,810
down €1,810 (-1.7%), from €106,518 to €104,708
- Other debts -€8,309
down €8,309 (-55.2%), from €15,064 to €6,754
- Profit (loss) carried forward +€6,935
up €6,935 (+7.2%), from €96,974 to €103,910
- Tax, wage and social debts -€1,791
down €1,791 (-94.7%), from €1,892 to €101
of which Remuneration and social security: -€1,500
- Gross operating margin -€11,541
down €11,541 (-47.0%), from €24,543 to €13,002
- Staff costs -€7,285
no longer reported in 2025 (was €7,285)
- Write-downs -€3,749
down €3,749 (-50.6%), from €7,410 to €3,661
- Depreciation -€3,012
no longer reported in 2025 (was €3,012)
- Taxes +€829
up €829 (+55.1%), from €1,505 to €2,334
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 | €122,915 | €119,213 | -€3,702 | -3.0% |
| Fixed assets | 21/28 | €10,653 | €6,992 | -€3,661 | -34.4% |
| Tangible fixed assets | 22/27 | €10,582 | €6,921 | -€3,661 | -34.6% |
| Furniture and vehicles | 24 | €8,373 | €5,182 | -€3,191 | -38.1% |
| Other tangible fixed assets | 26 | €2,210 | €1,740 | -€470 | -21.3% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €112,262 | €112,221 | -€41 | 0.0% |
| Stocks and contracts in progress | 3 | €106,518 | €104,708 | -€1,810 | -1.7% |
| Stocks | 30/36 | €106,518 | €104,708 | -€1,810 | -1.7% |
| Amounts receivable within one year | 40/41 | €2,374 | €2,316 | -€58 | -2.4% |
| Trade receivables | 40 | €24 | €566 | +€542 | +2,287% |
| Other amounts receivable | 41 | €2,350 | €1,750 | -€600 | -25.5% |
| Cash at bank and in hand | 54/58 | €1,884 | €4,262 | +€2,378 | +126% |
| Deferred charges and accrued income | 490/1 | €1,487 | €935 | -€552 | -37.1% |
| Total equity and liabilities | 10/49 | €122,915 | €119,213 | -€3,702 | -3.0% |
| Equity | 10/15 | €105,034 | €111,970 | +€6,935 | +6.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,974 | €103,910 | +€6,935 | +7.2% |
| Amounts payable | 17/49 | €17,881 | €7,244 | -€10,637 | -59.5% |
| Amounts payable within one year | 42/48 | €17,881 | €7,244 | -€10,637 | -59.5% |
| Trade debts | 44 | €925 | €388 | -€537 | -58.0% |
| Suppliers | 440/4 | €925 | €388 | -€537 | -58.0% |
| Taxes, remuneration and social security | 45 | €1,892 | €101 | -€1,791 | -94.7% |
| Taxes | 450/3 | €392 | €101 | -€291 | -74.3% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €15,064 | €6,754 | -€8,309 | -55.2% |
| Remuneration, social security and pensions | 62 | €7,285 | - | -€7,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,012 | - | -€3,012 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,410 | €3,661 | -€3,749 | -50.6% |
| Other operating charges | 640/8 | €491 | €494 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | €393 | €200 | -€193 | -49.1% |
| Gross operating margin | 9900 | €24,543 | €13,002 | -€11,541 | -47.0% |
| Operating profit (loss) | 9901 | €5,953 | €8,648 | +€2,695 | +45.3% |
| Financial income | 75/76B | €1,411 | €989 | -€421 | -29.9% |
| Recurring financial income | 75 | €1,411 | €989 | -€421 | -29.9% |
| Financial charges | 65/66B | €410 | €368 | -€42 | -10.2% |
| Recurring financial charges | 65 | €410 | €368 | -€42 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €6,953 | €9,269 | +€2,316 | +33.3% |
| Income taxes | 67/77 | €1,505 | €2,334 | +€829 | +55.1% |
| Profit (loss) for the period | 9904 | €5,448 | €6,935 | +€1,487 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,448 | €6,935 | +€1,487 | +27.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.