ELECTRO-KLIMA: 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-KLIMA
Largest movements
- Stocks and contracts +€36,883
up €36,883 (+82.2%), from €44,854 to €81,736
- Tangible fixed assets +€30,157
up €30,157 (+51.9%), from €58,100 to €88,256
of which Furniture and vehicles: +€24,077
- Trade debts +€36,278
up €36,278 (+36.9%), from €98,269 to €134,547
- Debts after one year +€22,230
up €22,230 (+166.8%), from €13,329 to €35,560
- Current portion of long-term debt +€6,451
up €6,451 (+92.3%), from €6,991 to €13,441
- Gross operating margin +€16,054
up €16,054 (+7.2%), from €223,848 to €239,902
- Staff costs +€5,454
up €5,454 (+3.5%), from €156,633 to €162,086
- Other operating charges +€3,976
up €3,976 (+86.8%), from €4,583 to €8,558
- Depreciation +€3,932
up €3,932 (+21.8%), from €18,022 to €21,954
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 | €293,203 | €358,838 | +€65,634 | +22.4% |
| Fixed assets | 21/28 | €58,100 | €88,256 | +€30,157 | +51.9% |
| Tangible fixed assets | 22/27 | €58,100 | €88,256 | +€30,157 | +51.9% |
| Land and buildings | 22 | - | €1,628 | +€1,628 | |
| Plant, machinery and equipment | 23 | €26,746 | €31,198 | +€4,452 | +16.6% |
| Furniture and vehicles | 24 | €31,354 | €55,431 | +€24,077 | +76.8% |
| Current assets | 29/58 | €235,104 | €270,581 | +€35,478 | +15.1% |
| Stocks and contracts in progress | 3 | €44,854 | €81,736 | +€36,883 | +82.2% |
| Stocks | 30/36 | €44,854 | €81,736 | +€36,883 | +82.2% |
| Amounts receivable within one year | 40/41 | €133,844 | €137,046 | +€3,202 | +2.4% |
| Trade receivables | 40 | €79,369 | €82,176 | +€2,807 | +3.5% |
| Other amounts receivable | 41 | €54,474 | €54,870 | +€396 | +0.7% |
| Cash at bank and in hand | 54/58 | €51,938 | €49,763 | -€2,175 | -4.2% |
| Deferred charges and accrued income | 490/1 | €4,469 | €2,036 | -€2,433 | -54.4% |
| Total equity and liabilities | 10/49 | €293,203 | €358,838 | +€65,634 | +22.4% |
| Equity | 10/15 | €150,363 | €150,608 | +€245 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,956 | €113,201 | +€245 | +0.2% |
| Distributable reserves | 133 | €112,956 | €113,201 | +€245 | +0.2% |
| Profit (loss) carried forward | 14 | €31,207 | €31,207 | = | 0.0% |
| Amounts payable | 17/49 | €142,840 | €208,230 | +€65,390 | +45.8% |
| Amounts payable after more than one year | 17 | €13,329 | €35,560 | +€22,230 | +166.8% |
| Financial debts | 170/4 | €13,329 | €35,560 | +€22,230 | +166.8% |
| Amounts payable within one year | 42/48 | €129,511 | €172,670 | +€43,159 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €6,991 | €13,441 | +€6,451 | +92.3% |
| Trade debts | 44 | €98,269 | €134,547 | +€36,278 | +36.9% |
| Suppliers | 440/4 | €98,269 | €134,547 | +€36,278 | +36.9% |
| Taxes, remuneration and social security | 45 | €22,264 | €24,681 | +€2,418 | +10.9% |
| Taxes | 450/3 | €8,138 | €9,618 | +€1,480 | +18.2% |
| Remuneration and social security | 454/9 | €14,125 | €15,063 | +€938 | +6.6% |
| Other amounts payable | 47/48 | €1,987 | - | -€1,987 | |
| Non-recurring operating income | 76A | - | €20,069 | +€20,069 | |
| Remuneration, social security and pensions | 62 | €156,633 | €162,086 | +€5,454 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,022 | €21,954 | +€3,932 | +21.8% |
| Other operating charges | 640/8 | €4,583 | €8,558 | +€3,976 | +86.8% |
| Non-recurring operating charges | 66A | - | €354 | +€354 | |
| Gross operating margin | 9900 | €223,848 | €239,902 | +€16,054 | +7.2% |
| Operating profit (loss) | 9901 | €44,611 | €46,950 | +€2,338 | +5.2% |
| Financial income | 75/76B | €1,087 | €926 | -€161 | -14.8% |
| Recurring financial income | 75 | €1,087 | €926 | -€161 | -14.8% |
| Financial charges | 65/66B | €2,163 | €2,467 | +€304 | +14.1% |
| Recurring financial charges | 65 | €2,163 | €2,467 | +€304 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €43,535 | €45,409 | +€1,873 | +4.3% |
| Income taxes | 67/77 | €13,685 | €15,105 | +€1,420 | +10.4% |
| Profit (loss) for the period | 9904 | €29,851 | €30,304 | +€453 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,851 | €30,304 | +€453 | +1.5% |
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 30 September 2026 via checked.be.