ELECTRO BC: 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 BC
Largest movements
- Receivables within one year -€118,176
down €118,176 (-69.1%), from €171,118 to €52,941
of which Trade receivables: -€123,345
- Tangible fixed assets -€67,226
down €67,226 (-38.0%), from €176,961 to €109,735
of which Leasing and similar rights: -€63,228
- Cash -€10,365
down €10,365 (-29.4%), from €35,262 to €24,897
mainly Trade debts (-€133,012) and Debts after one year (-€58,720)
- Trade debts -€133,012
down €133,012 (-90.1%), from €147,569 to €14,557
- Debts after one year -€58,720
down €58,720 (-49.1%), from €119,672 to €60,952
- Profit (loss) carried forward +€5,456
up €5,456 (+60.4%), from €9,038 to €14,495
- Gross operating margin -€18,425
down €18,425 (-20.8%), from €88,530 to €70,105
- Depreciation +€8,355
up €8,355 (+20.5%), from €40,737 to €49,092
- Financial charges -€3,391
down €3,391 (-27.6%), from €12,279 to €8,888
- Taxes -€2,004
down €2,004 (-34.0%), from €5,887 to €3,883
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 | €400,666 | €208,261 | -€192,404 | -48.0% |
| Fixed assets | 21/28 | €179,286 | €112,060 | -€67,226 | -37.5% |
| Tangible fixed assets | 22/27 | €176,961 | €109,735 | -€67,226 | -38.0% |
| Plant, machinery and equipment | 23 | €5,713 | €4,377 | -€1,336 | -23.4% |
| Furniture and vehicles | 24 | €12,659 | €9,998 | -€2,661 | -21.0% |
| Leasing and similar rights | 25 | €158,589 | €95,361 | -€63,228 | -39.9% |
| Financial fixed assets | 28 | €2,325 | €2,325 | = | 0.0% |
| Current assets | 29/58 | €221,379 | €96,201 | -€125,179 | -56.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €0 | -€15,000 | -100% |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €171,118 | €52,941 | -€118,176 | -69.1% |
| Trade receivables | 40 | €134,593 | €11,248 | -€123,345 | -91.6% |
| Other amounts receivable | 41 | €36,525 | €41,693 | +€5,168 | +14.1% |
| Cash at bank and in hand | 54/58 | €35,262 | €24,897 | -€10,365 | -29.4% |
| Deferred charges and accrued income | 490/1 | €0 | €3,363 | +€3,363 | |
| Total equity and liabilities | 10/49 | €400,666 | €208,261 | -€192,404 | -48.0% |
| Equity | 10/15 | €71,051 | €76,508 | +€5,456 | +7.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,013 | €59,013 | = | 0.0% |
| Distributable reserves | 133 | €59,013 | €59,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,038 | €14,495 | +€5,456 | +60.4% |
| Amounts payable | 17/49 | €329,614 | €131,754 | -€197,861 | -60.0% |
| Amounts payable after more than one year | 17 | €119,672 | €60,952 | -€58,720 | -49.1% |
| Financial debts | 170/4 | €119,672 | €60,952 | -€58,720 | -49.1% |
| Amounts payable within one year | 42/48 | €209,942 | €70,802 | -€139,141 | -66.3% |
| Current portion of amounts payable after more than one year | 42 | €44,436 | €41,412 | -€3,023 | -6.8% |
| Trade debts | 44 | €147,569 | €14,557 | -€133,012 | -90.1% |
| Suppliers | 440/4 | €147,569 | €14,557 | -€133,012 | -90.1% |
| Taxes, remuneration and social security | 45 | €17,937 | €14,832 | -€3,106 | -17.3% |
| Taxes | 450/3 | €17,937 | €12,332 | -€5,606 | -31.3% |
| Remuneration and social security | 454/9 | €0 | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,737 | €49,092 | +€8,355 | +20.5% |
| Other operating charges | 640/8 | €1,801 | €1,135 | -€666 | -37.0% |
| Non-recurring operating charges | 66A | €14,335 | €1,668 | -€12,667 | -88.4% |
| Gross operating margin | 9900 | €88,530 | €70,105 | -€18,425 | -20.8% |
| Operating profit (loss) | 9901 | €31,657 | €18,210 | -€13,447 | -42.5% |
| Financial income | 75/76B | €577 | €17 | -€560 | -97.1% |
| Recurring financial income | 75 | €577 | €17 | -€560 | -97.1% |
| Financial charges | 65/66B | €12,279 | €8,888 | -€3,391 | -27.6% |
| Recurring financial charges | 65 | €12,279 | €8,888 | -€3,391 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €19,955 | €9,339 | -€10,616 | -53.2% |
| Income taxes | 67/77 | €5,887 | €3,883 | -€2,004 | -34.0% |
| Profit (loss) for the period | 9904 | €14,068 | €5,456 | -€8,612 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,068 | €5,456 | -€8,612 | -61.2% |
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 16 October 2026 via checked.be.