ELECTRO ISERBYT: 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 ISERBYT
Largest movements
- Tangible fixed assets -€18,999
down €18,999 (-27.4%), from €69,262 to €50,263
of which Leasing and similar rights: -€18,177
- Receivables within one year +€5,372
up €5,372 (+20.7%), from €25,905 to €31,277
of which Other amounts receivable: +€13,866
- Stocks and contracts +€1,960
up €1,960 (+179.4%), from €1,093 to €3,053
- Other debts -€13,751
no longer reported in 2025 (was €13,751)
- Debts after one year -€13,347
down €13,347 (-40.4%), from €33,037 to €19,690
- Short-term financial debts +€12,456
new in 2025: €12,456
- Profit (loss) carried forward +€4,562
up €4,562, from -€4,562 to €0
- Current portion of long-term debt -€2,862
down €2,862 (-17.7%), from €16,209 to €13,347
- Gross operating margin +€11,392
up €11,392 (+47.9%), from €23,774 to €35,166
- Taxes +€978
up €978 (+172.2%), from €568 to €1,546
- Depreciation +€510
up €510 (+2.2%), from €22,827 to €23,336
- Financial income +€416
up €416 (+117.1%), from €355 to €771
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,287 | €85,617 | -€11,670 | -12.0% |
| Fixed assets | 21/28 | €69,262 | €50,263 | -€18,999 | -27.4% |
| Tangible fixed assets | 22/27 | €69,262 | €50,263 | -€18,999 | -27.4% |
| Land and buildings | 22 | €9,065 | €8,639 | -€426 | -4.7% |
| Plant, machinery and equipment | 23 | €3,366 | €2,475 | -€891 | -26.5% |
| Furniture and vehicles | 24 | €3,700 | €4,195 | +€495 | +13.4% |
| Leasing and similar rights | 25 | €53,131 | €34,954 | -€18,177 | -34.2% |
| Current assets | 29/58 | €28,025 | €35,354 | +€7,329 | +26.2% |
| Stocks and contracts in progress | 3 | €1,093 | €3,053 | +€1,960 | +179.4% |
| Stocks | 30/36 | €1,093 | €3,053 | +€1,960 | +179.4% |
| Amounts receivable within one year | 40/41 | €25,905 | €31,277 | +€5,372 | +20.7% |
| Trade receivables | 40 | €18,728 | €10,234 | -€8,494 | -45.4% |
| Other amounts receivable | 41 | €7,177 | €21,043 | +€13,866 | +193.2% |
| Deferred charges and accrued income | 490/1 | €1,027 | €1,024 | -€3 | -0.3% |
| Total equity and liabilities | 10/49 | €97,287 | €85,617 | -€11,670 | -12.0% |
| Equity | 10/15 | €29,539 | €34,987 | +€5,448 | +18.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €31,601 | €32,487 | +€886 | +2.8% |
| Distributable reserves | 133 | €31,601 | €32,487 | +€886 | +2.8% |
| Profit (loss) carried forward | 14 | -€4,562 | €0 | +€4,562 | |
| Amounts payable | 17/49 | €67,748 | €50,630 | -€17,118 | -25.3% |
| Amounts payable after more than one year | 17 | €33,037 | €19,690 | -€13,347 | -40.4% |
| Financial debts | 170/4 | €33,037 | €19,690 | -€13,347 | -40.4% |
| Amounts payable within one year | 42/48 | €34,279 | €30,054 | -€4,225 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €16,209 | €13,347 | -€2,862 | -17.7% |
| Financial debts | 43 | - | €12,456 | +€12,456 | |
| Credit institutions | 430/8 | - | €12,456 | +€12,456 | |
| Trade debts | 44 | €4,318 | €3,829 | -€489 | -11.3% |
| Suppliers | 440/4 | €4,318 | €3,829 | -€489 | -11.3% |
| Taxes, remuneration and social security | 45 | - | €422 | +€422 | |
| Taxes | 450/3 | - | €422 | +€422 | |
| Other amounts payable | 47/48 | €13,751 | - | -€13,751 | |
| Accrued charges and deferred income | 492/3 | €433 | €887 | +€454 | +104.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,827 | €23,336 | +€510 | +2.2% |
| Other operating charges | 640/8 | €710 | €683 | -€27 | -3.8% |
| Gross operating margin | 9900 | €23,774 | €35,166 | +€11,392 | +47.9% |
| Operating profit (loss) | 9901 | €238 | €11,147 | +€10,910 | +4584.8% |
| Financial income | 75/76B | €355 | €771 | +€416 | +117.1% |
| Recurring financial income | 75 | €355 | €771 | +€416 | +117.1% |
| Financial charges | 65/66B | €4,587 | €4,924 | +€337 | +7.3% |
| Recurring financial charges | 65 | €4,587 | €4,924 | +€337 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,994 | €6,994 | +€10,989 | |
| Income taxes | 67/77 | €568 | €1,546 | +€978 | +172.2% |
| Profit (loss) for the period | 9904 | -€4,562 | €5,448 | +€10,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,562 | €5,448 | +€10,010 |
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 2 October 2026 via checked.be.