ELECTRO MOSAN: 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 MOSAN
Largest movements
- Receivables within one year -€60,344
down €60,344 (-34.1%), from €176,896 to €116,552
of which Trade receivables: -€60,344
- Tangible fixed assets -€24,416
down €24,416 (-9.1%), from €268,481 to €244,065
of which Land and buildings: -€15,562
- Debts after one year -€34,001
down €34,001 (-20.4%), from €166,306 to €132,305
- Other debts -€28,031
down €28,031 (-31.7%), from €88,473 to €60,443
- Tax, wage and social debts -€16,564
down €16,564 (-23.0%), from €71,879 to €55,315
of which Taxes: -€12,141
- Reserves +€16,000
up €16,000 (+39.2%), from €40,860 to €56,860
of which Distributable reserves: +€16,000
- Trade debts -€15,551
down €15,551 (-10.1%), from €154,625 to €139,074
- Turnover +€88,978
up €88,978 (+5.6%), from €1.6m to €1.7m
- Purchases and services +€65,569
up €65,569 (+4.8%), from €1.4m to €1.4m
- Gross operating margin +€21,858
up €21,858 (+7.1%), from €308,489 to €330,347
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 | €662,934 | €584,499 | -€78,435 | -11.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €268,981 | €244,565 | -€24,416 | -9.1% |
| Tangible fixed assets | 22/27 | €268,481 | €244,065 | -€24,416 | -9.1% |
| Land and buildings | 22 | €227,755 | €212,193 | -€15,562 | -6.8% |
| Plant, machinery and equipment | 23 | €805 | €107 | -€698 | -86.7% |
| Furniture and vehicles | 24 | €39,921 | €31,765 | -€8,156 | -20.4% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €393,953 | €339,934 | -€54,019 | -13.7% |
| Stocks and contracts in progress | 3 | €210,675 | €207,897 | -€2,778 | -1.3% |
| Stocks | 30/36 | €210,675 | €207,897 | -€2,778 | -1.3% |
| Amounts receivable within one year | 40/41 | €176,896 | €116,552 | -€60,344 | -34.1% |
| Trade receivables | 40 | €176,896 | €116,552 | -€60,344 | -34.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €5,831 | €8,836 | +€3,005 | +51.5% |
| Deferred charges and accrued income | 490/1 | €550 | €6,649 | +€6,099 | +1108.4% |
| Total equity and liabilities | 10/49 | €662,934 | €584,499 | -€78,435 | -11.8% |
| Equity | 10/15 | €145,032 | €163,361 | +€18,329 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,860 | €56,860 | +€16,000 | +39.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €55,000 | +€16,000 | +41.0% |
| Profit (loss) carried forward | 14 | €85,572 | €87,901 | +€2,329 | +2.7% |
| Amounts payable | 17/49 | €517,901 | €421,138 | -€96,763 | -18.7% |
| Amounts payable after more than one year | 17 | €166,306 | €132,305 | -€34,001 | -20.4% |
| Financial debts | 170/4 | €166,306 | €132,305 | -€34,001 | -20.4% |
| Amounts payable within one year | 42/48 | €351,595 | €288,833 | -€62,762 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €36,618 | €34,001 | -€2,617 | -7.1% |
| Trade debts | 44 | €154,625 | €139,074 | -€15,551 | -10.1% |
| Suppliers | 440/4 | €154,625 | €139,074 | -€15,551 | -10.1% |
| Taxes, remuneration and social security | 45 | €71,879 | €55,315 | -€16,564 | -23.0% |
| Taxes | 450/3 | €58,842 | €46,701 | -€12,141 | -20.6% |
| Remuneration and social security | 454/9 | €13,037 | €8,614 | -€4,423 | -33.9% |
| Other amounts payable | 47/48 | €88,473 | €60,443 | -€28,031 | -31.7% |
| Turnover | 70 | €1,598,133 | €1,687,110 | +€88,978 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,375,847 | €1,441,417 | +€65,569 | +4.8% |
| Remuneration, social security and pensions | 62 | €240,266 | €254,281 | +€14,014 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,493 | €27,306 | +€1,812 | +7.1% |
| Other operating charges | 640/8 | €11,011 | €6,695 | -€4,316 | -39.2% |
| Gross operating margin | 9900 | €308,489 | €330,347 | +€21,858 | +7.1% |
| Operating profit (loss) | 9901 | €31,718 | €42,065 | +€10,347 | +32.6% |
| Financial income | 75/76B | €11,782 | €16,021 | +€4,238 | +36.0% |
| Recurring financial income | 75 | €11,782 | €16,021 | +€4,238 | +36.0% |
| Financial charges | 65/66B | €13,987 | €12,157 | -€1,830 | -13.1% |
| Recurring financial charges | 65 | €13,987 | €12,157 | -€1,830 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €29,514 | €45,929 | +€16,415 | +55.6% |
| Income taxes | 67/77 | €10,079 | €7,600 | -€2,479 | -24.6% |
| Profit (loss) for the period | 9904 | €19,434 | €38,329 | +€18,894 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,434 | €38,329 | +€18,894 | +97.2% |
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 7 October 2026 via checked.be.