ELECTRO-ONJ: 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-ONJ
Largest movements
- Receivables within one year +€12,796
up €12,796 (+36.2%), from €35,367 to €48,163
of which Other amounts receivable: +€12,422
- Deferred charges and accrued income +€1,895
up €1,895 (+294.5%), from €643 to €2,538
- Cash -€1,081
down €1,081 (-83.1%), from €1,300 to €219
mainly Receivables within one year (-€12,796) and Deferred charges and accrued income (-€1,895)
- Tangible fixed assets -€625
down €625 (-47.2%), from €1,322 to €698
of which Furniture and vehicles: -€425
- Trade debts +€7,616
up €7,616 (+240.3%), from €3,169 to €10,785
- Tax, wage and social debts +€5,042
up €5,042 (+41.8%), from €12,048 to €17,090
- Other debts +€1,350
up €1,350, from €0 to €1,350
- Short-term financial debts -€1,039
down €1,039 (-79.6%), from €1,306 to €267
- Gross operating margin -€3,650
down €3,650 (-35.2%), from €10,366 to €6,716
- Write-downs +€3,427
new in 2025: €3,427
- Taxes -€1,889
down €1,889 (-72.4%), from €2,608 to €719
- Financial income +€1,402
up €1,402 (+256.0%), from €548 to €1,950
- Other operating charges +€1,191
up €1,191 (+193.0%), from €617 to €1,808
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 | €38,633 | €51,619 | +€12,986 | +33.6% |
| Fixed assets | 21/28 | €1,322 | €698 | -€625 | -47.2% |
| Tangible fixed assets | 22/27 | €1,322 | €698 | -€625 | -47.2% |
| Plant, machinery and equipment | 23 | €247 | €47 | -€200 | -80.9% |
| Furniture and vehicles | 24 | €1,075 | €651 | -€425 | -39.5% |
| Current assets | 29/58 | €37,310 | €50,921 | +€13,610 | +36.5% |
| Amounts receivable within one year | 40/41 | €35,367 | €48,163 | +€12,796 | +36.2% |
| Trade receivables | 40 | €13,756 | €14,130 | +€374 | +2.7% |
| Other amounts receivable | 41 | €21,611 | €34,033 | +€12,422 | +57.5% |
| Cash at bank and in hand | 54/58 | €1,300 | €219 | -€1,081 | -83.1% |
| Deferred charges and accrued income | 490/1 | €643 | €2,538 | +€1,895 | +294.5% |
| Total equity and liabilities | 10/49 | €38,633 | €51,619 | +€12,986 | +33.6% |
| Equity | 10/15 | €22,110 | €22,128 | +€17 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,510 | €3,510 | = | 0.0% |
| Distributable reserves | 133 | €3,510 | €3,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €17 | +€17 | |
| Amounts payable | 17/49 | €16,522 | €29,491 | +€12,969 | +78.5% |
| Amounts payable within one year | 42/48 | €16,522 | €29,491 | +€12,969 | +78.5% |
| Financial debts | 43 | €1,306 | €267 | -€1,039 | -79.6% |
| Credit institutions | 430/8 | €1,306 | €267 | -€1,039 | -79.6% |
| Trade debts | 44 | €3,169 | €10,785 | +€7,616 | +240.3% |
| Suppliers | 440/4 | €3,169 | €10,785 | +€7,616 | +240.3% |
| Taxes, remuneration and social security | 45 | €12,048 | €17,090 | +€5,042 | +41.8% |
| Taxes | 450/3 | €12,048 | €17,090 | +€5,042 | +41.8% |
| Other amounts payable | 47/48 | €0 | €1,350 | +€1,350 | |
| Non-recurring operating income | 76A | - | €247 | +€247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €625 | +€168 | +36.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,427 | +€3,427 | |
| Other operating charges | 640/8 | €617 | €1,808 | +€1,191 | +193.0% |
| Gross operating margin | 9900 | €10,366 | €6,716 | -€3,650 | -35.2% |
| Operating profit (loss) | 9901 | €9,292 | €856 | -€8,436 | -90.8% |
| Financial income | 75/76B | €548 | €1,950 | +€1,402 | +256.0% |
| Recurring financial income | 75 | €548 | €1,950 | +€1,402 | +256.0% |
| Financial charges | 65/66B | €270 | €720 | +€450 | +166.4% |
| Recurring financial charges | 65 | €270 | €720 | +€450 | +166.4% |
| Profit (loss) for the period before taxes | 9903 | €9,569 | €2,086 | -€7,483 | -78.2% |
| Income taxes | 67/77 | €2,608 | €719 | -€1,889 | -72.4% |
| Profit (loss) for the period | 9904 | €6,961 | €1,367 | -€5,594 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,961 | €1,367 | -€5,594 | -80.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.