ELECTRO JP: 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 JP
Largest movements
- Receivables within one year +€7,903
up €7,903 (+17.3%), from €45,786 to €53,688
of which Other amounts receivable: +€8,903
- Tangible fixed assets -€2,523
down €2,523 (-30.3%), from €8,316 to €5,794
of which Furniture and vehicles: -€2,451
- Profit (loss) carried forward +€13,050
up €13,050 (+36.9%), from €35,362 to €48,413
- Other debts -€8,572
no longer reported in 2025 (was €8,572)
- Trade debts +€1,736
up €1,736 (+248.6%), from €699 to €2,435
- Gross operating margin +€44,785
up €44,785, from -€24,171 to €20,614
- Other operating charges -€597
down €597 (-29.8%), from €2,000 to €1,404
- Financial charges -€525
down €525 (-12.6%), from €4,163 to €3,638
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 | €55,192 | €61,067 | +€5,875 | +10.6% |
| Fixed assets | 21/28 | €8,316 | €5,794 | -€2,523 | -30.3% |
| Tangible fixed assets | 22/27 | €8,316 | €5,794 | -€2,523 | -30.3% |
| Plant, machinery and equipment | 23 | €146 | €75 | -€72 | -49.0% |
| Furniture and vehicles | 24 | €8,170 | €5,719 | -€2,451 | -30.0% |
| Current assets | 29/58 | €46,876 | €55,273 | +€8,398 | +17.9% |
| Amounts receivable within one year | 40/41 | €45,786 | €53,688 | +€7,903 | +17.3% |
| Trade receivables | 40 | €40,880 | €39,880 | -€1,000 | -2.4% |
| Other amounts receivable | 41 | €4,905 | €13,808 | +€8,903 | +181.5% |
| Deferred charges and accrued income | 490/1 | €1,090 | €1,585 | +€495 | +45.4% |
| Total equity and liabilities | 10/49 | €55,192 | €61,067 | +€5,875 | +10.6% |
| Equity | 10/15 | €43,422 | €56,473 | +€13,050 | +30.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,362 | €48,413 | +€13,050 | +36.9% |
| Amounts payable | 17/49 | €11,769 | €4,594 | -€7,175 | -61.0% |
| Amounts payable within one year | 42/48 | €11,769 | €4,594 | -€7,175 | -61.0% |
| Financial debts | 43 | €2,499 | €2,159 | -€340 | -13.6% |
| Credit institutions | 430/8 | - | €2,159 | +€2,159 | |
| Other loans | 439 | €2,499 | - | -€2,499 | |
| Trade debts | 44 | €699 | €2,435 | +€1,736 | +248.6% |
| Suppliers | 440/4 | €699 | €2,435 | +€1,736 | +248.6% |
| Other amounts payable | 47/48 | €8,572 | - | -€8,572 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,523 | €2,523 | = | 0.0% |
| Other operating charges | 640/8 | €2,000 | €1,404 | -€597 | -29.8% |
| Gross operating margin | 9900 | -€24,171 | €20,614 | +€44,785 | |
| Operating profit (loss) | 9901 | -€28,694 | €16,688 | +€45,382 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €4,163 | €3,638 | -€525 | -12.6% |
| Recurring financial charges | 65 | €4,163 | €3,638 | -€525 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,856 | €13,050 | +€45,907 | |
| Income taxes | 67/77 | -€33 | - | +€33 | |
| Profit (loss) for the period | 9904 | -€32,823 | €13,050 | +€45,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,823 | €13,050 | +€45,874 |
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 11 October 2026 via checked.be.