ELECTRO 61: 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.
ELECTRO 61
Largest movements
- Stocks and contracts +€36,490
up €36,490 (+352.2%), from €10,360 to €46,850
of which Contracts in progress: +€36,140
- Receivables within one year -€27,009
down €27,009 (-20.1%), from €134,643 to €107,634
of which Trade receivables: -€13,660
- Receivables after one year -€10,000
no longer reported in 2025 (was €10,000)
- Deferred charges and accrued income -€4,112
no longer reported in 2025 (was €4,112)
- Cash +€2,689
up €2,689 (+4.9%), from €55,349 to €58,038
mainly Receivables within one year (+€27,009) and Net result for the year (+€20,977)
- Profit (loss) carried forward +€20,977
up €20,977 (+86.0%), from -€24,403 to -€3,426
- Trade debts -€20,577
down €20,577 (-53.0%), from €38,859 to €18,282
- Other debts -€4,876
down €4,876 (-27.0%), from €18,050 to €13,174
- Gross operating margin +€45,747
up €45,747, from -€16,977 to €28,770
- Purchases and services -€28,669
down €28,669 (-8.6%), from €334,230 to €305,561
- Turnover +€17,078
up €17,078 (+5.4%), from €317,253 to €334,331
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 | €217,456 | €212,949 | -€4,507 | -2.1% |
| Fixed assets | 21/28 | €2,992 | €427 | -€2,565 | -85.7% |
| Tangible fixed assets | 22/27 | €2,992 | €427 | -€2,565 | -85.7% |
| Plant, machinery and equipment | 23 | €1,735 | €383 | -€1,352 | -77.9% |
| Furniture and vehicles | 24 | €1,257 | €44 | -€1,213 | -96.5% |
| Current assets | 29/58 | €214,464 | €212,522 | -€1,942 | -0.9% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Stocks and contracts in progress | 3 | €10,360 | €46,850 | +€36,490 | +352.2% |
| Stocks | 30/36 | €3,100 | €3,450 | +€350 | +11.3% |
| Contracts in progress | 37 | €7,260 | €43,400 | +€36,140 | +497.8% |
| Amounts receivable within one year | 40/41 | €134,643 | €107,634 | -€27,009 | -20.1% |
| Trade receivables | 40 | €114,871 | €101,211 | -€13,660 | -11.9% |
| Other amounts receivable | 41 | €19,772 | €6,423 | -€13,349 | -67.5% |
| Cash at bank and in hand | 54/58 | €55,349 | €58,038 | +€2,689 | +4.9% |
| Deferred charges and accrued income | 490/1 | €4,112 | - | -€4,112 | |
| Total equity and liabilities | 10/49 | €217,456 | €212,949 | -€4,507 | -2.1% |
| Equity | 10/15 | €154,797 | €175,774 | +€20,977 | +13.6% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €39,200 | €39,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €20,450 | €20,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,403 | -€3,426 | +€20,977 | +86.0% |
| Amounts payable | 17/49 | €62,659 | €37,175 | -€25,484 | -40.7% |
| Amounts payable within one year | 42/48 | €62,659 | €37,175 | -€25,484 | -40.7% |
| Trade debts | 44 | €38,859 | €18,282 | -€20,577 | -53.0% |
| Suppliers | 440/4 | €38,859 | €18,282 | -€20,577 | -53.0% |
| Taxes, remuneration and social security | 45 | €5,750 | €5,719 | -€31 | -0.5% |
| Taxes | 450/3 | €5,750 | €5,719 | -€31 | -0.5% |
| Other amounts payable | 47/48 | €18,050 | €13,174 | -€4,876 | -27.0% |
| Turnover | 70 | €317,253 | €334,331 | +€17,078 | +5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €334,230 | €305,561 | -€28,669 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,837 | €2,565 | -€1,272 | -33.2% |
| Other operating charges | 640/8 | €2,060 | €2,207 | +€147 | +7.1% |
| Gross operating margin | 9900 | -€16,977 | €28,770 | +€45,747 | |
| Operating profit (loss) | 9901 | -€22,874 | €23,998 | +€46,872 | |
| Financial income | 75/76B | €362 | €519 | +€157 | +43.4% |
| Recurring financial income | 75 | €362 | €519 | +€157 | +43.4% |
| Financial charges | 65/66B | €1,094 | €1,338 | +€244 | +22.3% |
| Recurring financial charges | 65 | €1,094 | €1,338 | +€244 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,606 | €23,179 | +€46,785 | |
| Income taxes | 67/77 | €797 | €2,202 | +€1,405 | +176.3% |
| Profit (loss) for the period | 9904 | -€24,403 | €20,977 | +€45,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,403 | €20,977 | +€45,380 |
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 12 October 2026 via checked.be.