Electro - Handling: 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 - Handling
Largest movements
- Cash +€36,564
up €36,564 (+31.9%), from €114,741 to €151,305
mainly Net result for the year (+€16,141) and Depreciation (+€13,676)
- Tangible fixed assets -€13,676
down €13,676 (-42.9%), from €31,910 to €18,234
- Reserves +€16,141
up €16,141 (+17.0%), from €94,826 to €110,967
of which Distributable reserves: +€16,141
- Tax, wage and social debts +€6,186
up €6,186 (+82.1%), from €7,534 to €13,721
- Gross operating margin +€2,624
up €2,624 (+7.2%), from €36,593 to €39,216
- Taxes +€701
up €701 (+11.5%), from €6,111 to €6,813
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 | €159,515 | €181,669 | +€22,154 | +13.9% |
| Fixed assets | 21/28 | €31,910 | €18,234 | -€13,676 | -42.9% |
| Tangible fixed assets | 22/27 | €31,910 | €18,234 | -€13,676 | -42.9% |
| Furniture and vehicles | 24 | €31,910 | €18,234 | -€13,676 | -42.9% |
| Current assets | 29/58 | €127,606 | €163,435 | +€35,829 | +28.1% |
| Amounts receivable within one year | 40/41 | €12,865 | €12,130 | -€735 | -5.7% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €765 | €30 | -€735 | -96.0% |
| Cash at bank and in hand | 54/58 | €114,741 | €151,305 | +€36,564 | +31.9% |
| Total equity and liabilities | 10/49 | €159,515 | €181,669 | +€22,154 | +13.9% |
| Equity | 10/15 | €136,008 | €152,149 | +€16,141 | +11.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €94,826 | €110,967 | +€16,141 | +17.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €92,826 | €108,967 | +€16,141 | +17.4% |
| Profit (loss) carried forward | 14 | €21,182 | €21,182 | = | 0.0% |
| Amounts payable | 17/49 | €23,507 | €29,520 | +€6,012 | +25.6% |
| Amounts payable within one year | 42/48 | €21,538 | €28,560 | +€7,023 | +32.6% |
| Trade debts | 44 | €3,098 | €2,663 | -€435 | -14.0% |
| Suppliers | 440/4 | €3,098 | €2,663 | -€435 | -14.0% |
| Taxes, remuneration and social security | 45 | €7,534 | €13,721 | +€6,186 | +82.1% |
| Taxes | 450/3 | €7,534 | €13,721 | +€6,186 | +82.1% |
| Other amounts payable | 47/48 | €10,905 | €12,176 | +€1,272 | +11.7% |
| Accrued charges and deferred income | 492/3 | €1,970 | €959 | -€1,011 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,676 | €13,676 | = | 0.0% |
| Other operating charges | 640/8 | €1,321 | €1,359 | +€38 | +2.8% |
| Gross operating margin | 9900 | €36,593 | €39,216 | +€2,624 | +7.2% |
| Operating profit (loss) | 9901 | €21,596 | €24,182 | +€2,586 | +12.0% |
| Financial charges | 65/66B | €1,129 | €1,228 | +€99 | +8.8% |
| Recurring financial charges | 65 | €1,129 | €1,228 | +€99 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €20,467 | €22,954 | +€2,487 | +12.2% |
| Income taxes | 67/77 | €6,111 | €6,813 | +€701 | +11.5% |
| Profit (loss) for the period | 9904 | €14,356 | €16,141 | +€1,786 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,356 | €16,141 | +€1,786 | +12.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.