ELECTRO JS: 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 JS
Largest movements
- Deferred charges and accrued income +€29,992
up €29,992 (+2272.0%), from €1,320 to €31,312
- Receivables within one year -€19,742
down €19,742 (-36.4%), from €54,212 to €34,470
of which Trade receivables: -€21,087
- Cash -€8,670
down €8,670 (-30.4%), from €28,487 to €19,817
mainly Deferred charges and accrued income (-€29,992) and Investment in fixed assets (net) (-€10,269)
- Tangible fixed assets +€5,598
up €5,598 (+118.8%), from €4,712 to €10,310
of which Furniture and vehicles: +€5,664
- Profit (loss) carried forward +€4,246
up €4,246 (+5.5%), from €77,004 to €81,250
- Tax, wage and social debts +€3,087
up €3,087 (+49.3%), from €6,268 to €9,355
of which Remuneration and social security: +€3,087
- Gross operating margin +€21,779
up €21,779 (+24.0%), from €90,584 to €112,363
- Staff costs +€19,118
up €19,118 (+23.6%), from €81,125 to €100,243
- Depreciation +€2,675
up €2,675 (+134.0%), from €1,996 to €4,671
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 | €89,039 | €96,217 | +€7,178 | +8.1% |
| Fixed assets | 21/28 | €5,020 | €10,618 | +€5,598 | +111.5% |
| Tangible fixed assets | 22/27 | €4,712 | €10,310 | +€5,598 | +118.8% |
| Plant, machinery and equipment | 23 | €66 | - | -€66 | |
| Furniture and vehicles | 24 | €4,646 | €10,310 | +€5,664 | +121.9% |
| Financial fixed assets | 28 | €308 | €308 | = | 0.0% |
| Current assets | 29/58 | €84,019 | €85,600 | +€1,580 | +1.9% |
| Amounts receivable within one year | 40/41 | €54,212 | €34,470 | -€19,742 | -36.4% |
| Trade receivables | 40 | €50,734 | €29,647 | -€21,087 | -41.6% |
| Other amounts receivable | 41 | €3,477 | €4,822 | +€1,345 | +38.7% |
| Cash at bank and in hand | 54/58 | €28,487 | €19,817 | -€8,670 | -30.4% |
| Deferred charges and accrued income | 490/1 | €1,320 | €31,312 | +€29,992 | +2272.0% |
| Total equity and liabilities | 10/49 | €89,039 | €96,217 | +€7,178 | +8.1% |
| Equity | 10/15 | €80,004 | €84,250 | +€4,246 | +5.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,004 | €81,250 | +€4,246 | +5.5% |
| Amounts payable | 17/49 | €9,036 | €11,968 | +€2,932 | +32.5% |
| Amounts payable within one year | 42/48 | €9,036 | €11,968 | +€2,932 | +32.5% |
| Trade debts | 44 | €2,768 | €2,552 | -€216 | -7.8% |
| Suppliers | 440/4 | €2,768 | €2,552 | -€216 | -7.8% |
| Taxes, remuneration and social security | 45 | €6,268 | €9,355 | +€3,087 | +49.3% |
| Taxes | 450/3 | €1,754 | €1,754 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,514 | €7,601 | +€3,087 | +68.4% |
| Other amounts payable | 47/48 | - | €61 | +€61 | |
| Remuneration, social security and pensions | 62 | €81,125 | €100,243 | +€19,118 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €4,671 | +€2,675 | +134.0% |
| Other operating charges | 640/8 | €878 | €1,397 | +€519 | +59.1% |
| Gross operating margin | 9900 | €90,584 | €112,363 | +€21,779 | +24.0% |
| Operating profit (loss) | 9901 | €6,585 | €6,052 | -€533 | -8.1% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €129 | €141 | +€12 | +9.1% |
| Recurring financial charges | 65 | €129 | €141 | +€12 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €6,513 | €5,910 | -€603 | -9.3% |
| Income taxes | 67/77 | €1,454 | €1,665 | +€211 | +14.5% |
| Profit (loss) for the period | 9904 | €5,060 | €4,246 | -€814 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,060 | €4,246 | -€814 | -16.1% |
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 5 October 2026 via checked.be.