ELECTRO LIEVENS: 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 LIEVENS
Largest movements
- Cash +€3,530
up €3,530 (+3.1%), from €112,135 to €115,665
mainly Stocks and contracts (+€2,743) and Receivables within one year (+€735)
- Stocks and contracts -€2,743
down €2,743 (-6.7%), from €40,897 to €38,155
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€8,943
down €8,943 (-97.7%), from €9,150 to €207
- Taxes -€509
down €509 (-100.0%), from €509 to €0
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 | €158,860 | €158,463 | -€398 | -0.3% |
| Fixed assets | 21/28 | €4,129 | €3,658 | -€471 | -11.4% |
| Tangible fixed assets | 22/27 | €1,154 | €684 | -€471 | -40.8% |
| Other tangible fixed assets | 26 | €1,154 | €684 | -€471 | -40.8% |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €154,732 | €154,804 | +€73 | 0.0% |
| Stocks and contracts in progress | 3 | €40,897 | €38,155 | -€2,743 | -6.7% |
| Stocks | 30/36 | €40,897 | €38,155 | -€2,743 | -6.7% |
| Amounts receivable within one year | 40/41 | €1,235 | €500 | -€735 | -59.5% |
| Trade receivables | 40 | €291 | €0 | -€291 | -100.0% |
| Other amounts receivable | 41 | €944 | €500 | -€444 | -47.0% |
| Cash at bank and in hand | 54/58 | €112,135 | €115,665 | +€3,530 | +3.1% |
| Deferred charges and accrued income | 490/1 | €465 | €485 | +€21 | +4.4% |
| Total equity and liabilities | 10/49 | €158,860 | €158,463 | -€398 | -0.3% |
| Equity | 10/15 | €104,681 | €103,130 | -€1,551 | -1.5% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €60,061 | €58,509 | -€1,551 | -2.6% |
| Distributable reserves | 133 | €60,061 | €58,509 | -€1,551 | -2.6% |
| Amounts payable | 17/49 | €54,179 | €55,332 | +€1,153 | +2.1% |
| Amounts payable within one year | 42/48 | €54,179 | €55,332 | +€1,153 | +2.1% |
| Trade debts | 44 | €298 | €1,020 | +€722 | +242.1% |
| Suppliers | 440/4 | €298 | €1,020 | +€722 | +242.1% |
| Taxes, remuneration and social security | 45 | €509 | €999 | +€490 | +96.1% |
| Taxes | 450/3 | €509 | €999 | +€490 | +96.1% |
| Other amounts payable | 47/48 | €53,372 | €53,314 | -€58 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €471 | = | 0.0% |
| Other operating charges | 640/8 | €1,010 | €1,018 | +€9 | +0.9% |
| Gross operating margin | 9900 | €9,150 | €207 | -€8,943 | -97.7% |
| Operating profit (loss) | 9901 | €7,670 | -€1,282 | -€8,952 | |
| Financial income | 75/76B | €0 | €58 | +€58 | +26422.7% |
| Recurring financial income | 75 | €0 | €58 | +€58 | +26422.7% |
| Financial charges | 65/66B | €326 | €328 | +€2 | +0.6% |
| Recurring financial charges | 65 | €326 | €328 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €7,344 | -€1,551 | -€8,896 | |
| Income taxes | 67/77 | €509 | €0 | -€509 | -100.0% |
| Profit (loss) for the period | 9904 | €6,835 | -€1,551 | -€8,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,835 | -€1,551 | -€8,386 |
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 8 October 2026 via checked.be.