ELECTRO - 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.
ELECTRO - CONCEPT
Largest movements
- Tangible fixed assets +€4,685
up €4,685, from €0 to €4,685
- Receivables within one year +€1,970
up €1,970 (+49.2%), from €4,006 to €5,976
of which Trade receivables: +€2,145
- Cash -€1,827
down €1,827 (-3.8%), from €48,565 to €46,738
mainly Other debts (-€13,123) and Investment in fixed assets (net) (-€5,870)
- Deferred charges and accrued income -€924
down €924 (-34.7%), from €2,667 to €1,743
- Trade debts +€14,783
up €14,783 (+142.1%), from €10,403 to €25,186
- Other debts -€13,123
down €13,123 (-100.0%), from €13,123 to €0
- Tax, wage and social debts +€1,495
up €1,495 (+20.1%), from €7,426 to €8,922
of which Remuneration and social security: +€1,812
- Accrued charges and deferred income +€814
new in 2025: €814
- Staff costs +€2,648
up €2,648 (+4.5%), from €58,307 to €60,955
- Gross operating margin -€2,643
down €2,643 (-4.0%), from €66,015 to €63,371
- Financial charges -€1,446
down €1,446 (-82.7%), from €1,748 to €302
- Other operating charges -€1,073
down €1,073 (-49.7%), from €2,157 to €1,085
- Depreciation +€876
up €876 (+283.9%), from €309 to €1,185
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 | €73,521 | €77,425 | +€3,904 | +5.3% |
| Fixed assets | 21/28 | €323 | €5,008 | +€4,685 | +1452.8% |
| Tangible fixed assets | 22/27 | €0 | €4,685 | +€4,685 | |
| Furniture and vehicles | 24 | €0 | €4,685 | +€4,685 | |
| Financial fixed assets | 28 | €323 | €323 | = | 0.0% |
| Current assets | 29/58 | €73,199 | €72,417 | -€782 | -1.1% |
| Stocks and contracts in progress | 3 | €17,960 | €17,960 | = | 0.0% |
| Stocks | 30/36 | €17,960 | €17,960 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,006 | €5,976 | +€1,970 | +49.2% |
| Trade receivables | 40 | €3,030 | €5,175 | +€2,145 | +70.8% |
| Other amounts receivable | 41 | €977 | €801 | -€175 | -18.0% |
| Cash at bank and in hand | 54/58 | €48,565 | €46,738 | -€1,827 | -3.8% |
| Deferred charges and accrued income | 490/1 | €2,667 | €1,743 | -€924 | -34.7% |
| Total equity and liabilities | 10/49 | €73,521 | €77,425 | +€3,904 | +5.3% |
| Equity | 10/15 | €42,570 | €42,504 | -€66 | -0.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €41,749 | €41,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €35,599 | €35,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,680 | -€60,746 | -€66 | -0.1% |
| Amounts payable | 17/49 | €30,952 | €34,922 | +€3,970 | +12.8% |
| Amounts payable within one year | 42/48 | €30,952 | €34,108 | +€3,156 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,403 | €25,186 | +€14,783 | +142.1% |
| Suppliers | 440/4 | €10,403 | €25,186 | +€14,783 | +142.1% |
| Taxes, remuneration and social security | 45 | €7,426 | €8,922 | +€1,495 | +20.1% |
| Taxes | 450/3 | €681 | €365 | -€316 | -46.4% |
| Remuneration and social security | 454/9 | €6,745 | €8,557 | +€1,812 | +26.9% |
| Other amounts payable | 47/48 | €13,123 | €0 | -€13,123 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €814 | +€814 | |
| Non-recurring operating income | 76A | €2,977 | €0 | -€2,977 | -100.0% |
| Remuneration, social security and pensions | 62 | €58,307 | €60,955 | +€2,648 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309 | €1,185 | +€876 | +283.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,157 | €1,085 | -€1,073 | -49.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,015 | €63,371 | -€2,643 | -4.0% |
| Operating profit (loss) | 9901 | €5,242 | €147 | -€5,095 | -97.2% |
| Financial income | 75/76B | €3 | €293 | +€290 | +10484.1% |
| Recurring financial income | 75 | €3 | €293 | +€290 | +10484.1% |
| Financial charges | 65/66B | €1,748 | €302 | -€1,446 | -82.7% |
| Recurring financial charges | 65 | €1,748 | €302 | -€1,446 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €3,497 | €139 | -€3,359 | -96.0% |
| Income taxes | 67/77 | €208 | €204 | -€3 | -1.6% |
| Profit (loss) for the period | 9904 | €3,289 | -€66 | -€3,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,289 | -€66 | -€3,355 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.