ELECTRO D&J: 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 D&J
Largest movements
- Receivables within one year +€17,710
up €17,710 (+4.2%), from €422,372 to €440,082
of which Other amounts receivable: +€25,389
- Profit (loss) carried forward +€28,857
up €28,857 (+32.6%), from €88,511 to €117,368
- Trade debts -€23,850
down €23,850 (-40.1%), from €59,444 to €35,594
- Debts after one year -€18,687
down €18,687 (-21.8%), from €85,898 to €67,211
- Other debts +€16,444
up €16,444 (+28.2%), from €58,406 to €74,850
- Tax, wage and social debts +€8,477
up €8,477 (+196%), from €4,328 to €12,805
of which Taxes: +€4,737
- Gross operating margin +€22,059
up €22,059 (+311%), from €7,090 to €29,150
- Taxes +€4,737
up €4,737 (+143%), from €3,308 to €8,045
- Financial income +€1,487
up €1,487 (+6.3%), from €23,791 to €25,278
- Depreciation +€1,306
up €1,306 (+190%), from €687 to €1,992
- Financial charges +€662
up €662 (+4.6%), from €14,267 to €14,929
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 | €433,519 | €446,232 | +€12,713 | +2.9% |
| Fixed assets | 21/28 | €4,208 | €2,216 | -€1,992 | -47.3% |
| Tangible fixed assets | 22/27 | €4,208 | €2,216 | -€1,992 | -47.3% |
| Plant, machinery and equipment | 23 | €1,299 | €910 | -€389 | -29.9% |
| Furniture and vehicles | 24 | €2,909 | €1,305 | -€1,603 | -55.1% |
| Current assets | 29/58 | €429,311 | €444,016 | +€14,705 | +3.4% |
| Stocks and contracts in progress | 3 | €6,214 | €2,328 | -€3,886 | -62.5% |
| Stocks | 30/36 | €6,214 | €2,328 | -€3,886 | -62.5% |
| Amounts receivable within one year | 40/41 | €422,372 | €440,082 | +€17,710 | +4.2% |
| Trade receivables | 40 | €15,549 | €7,870 | -€7,679 | -49.4% |
| Other amounts receivable | 41 | €406,823 | €432,212 | +€25,389 | +6.2% |
| Cash at bank and in hand | 54/58 | €725 | €1,606 | +€881 | +121% |
| Total equity and liabilities | 10/49 | €433,519 | €446,232 | +€12,713 | +2.9% |
| Equity | 10/15 | €203,686 | €232,543 | +€28,857 | +14.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €96,583 | €96,583 | = | 0.0% |
| Distributable reserves | 133 | €96,583 | €96,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,511 | €117,368 | +€28,857 | +32.6% |
| Amounts payable | 17/49 | €229,833 | €213,688 | -€16,144 | -7.0% |
| Amounts payable after more than one year | 17 | €85,898 | €67,211 | -€18,687 | -21.8% |
| Financial debts | 170/4 | €85,898 | €67,211 | -€18,687 | -21.8% |
| Amounts payable within one year | 42/48 | €139,523 | €141,936 | +€2,413 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €17,345 | €18,687 | +€1,341 | +7.7% |
| Trade debts | 44 | €59,444 | €35,594 | -€23,850 | -40.1% |
| Suppliers | 440/4 | €59,444 | €35,594 | -€23,850 | -40.1% |
| Taxes, remuneration and social security | 45 | €4,328 | €12,805 | +€8,477 | +196% |
| Taxes | 450/3 | €3,308 | €8,045 | +€4,737 | +143% |
| Remuneration and social security | 454/9 | €1,020 | €4,760 | +€3,740 | +367% |
| Other amounts payable | 47/48 | €58,406 | €74,850 | +€16,444 | +28.2% |
| Accrued charges and deferred income | 492/3 | €4,412 | €4,541 | +€130 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €1,992 | +€1,306 | +190% |
| Other operating charges | 640/8 | €434 | €604 | +€170 | +39.1% |
| Gross operating margin | 9900 | €7,090 | €29,150 | +€22,059 | +311% |
| Operating profit (loss) | 9901 | €5,969 | €26,553 | +€20,584 | +345% |
| Financial income | 75/76B | €23,791 | €25,278 | +€1,487 | +6.3% |
| Recurring financial income | 75 | €23,791 | €25,278 | +€1,487 | +6.3% |
| Financial charges | 65/66B | €14,267 | €14,929 | +€662 | +4.6% |
| Recurring financial charges | 65 | €14,267 | €14,929 | +€662 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €15,493 | €36,901 | +€21,409 | +138% |
| Income taxes | 67/77 | €3,308 | €8,045 | +€4,737 | +143% |
| Profit (loss) for the period | 9904 | €12,185 | €28,857 | +€16,672 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €12,185 | €28,857 | +€16,672 | +137% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.