ELECTRO - PEROU: 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 - PEROU
Largest movements
- Stocks and contracts -€34,207
down €34,207 (-29.5%), from €115,937 to €81,730
- Tangible fixed assets -€30,088
down €30,088 (-12.1%), from €249,023 to €218,935
of which Land and buildings: -€17,194
- Cash +€4,298
up €4,298 (+30.8%), from €13,937 to €18,235
- Debts after one year -€37,503
down €37,503 (-23.0%), from €162,705 to €125,203
- Trade debts -€20,582
down €20,582 (-25.7%), from €80,073 to €59,490
- Reserves +€11,764
up €11,764 (+26.7%), from €44,087 to €55,851
of which Distributable reserves: +€11,764
- Profit (loss) carried forward -€6,840
down €6,840 (-12.5%), from €54,551 to €47,711
- Current portion of long-term debt -€5,834
down €5,834 (-26.9%), from €21,690 to €15,856
- Gross operating margin -€147,155
down €147,155 (-53.8%), from €273,588 to €126,433
- Staff costs -€140,497
down €140,497 (-63.6%), from €220,996 to €80,499
- Depreciation -€14,595
down €14,595 (-49.9%), from €29,218 to €14,624
- Financial charges -€6,985
down €6,985 (-48.5%), from €14,403 to €7,418
- Other operating charges -€3,088
down €3,088 (-55.1%), from €5,603 to €2,515
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,600 | €369,575 | -€55,025 | -13.0% |
| Fixed assets | 21/28 | €249,971 | €220,383 | -€29,588 | -11.8% |
| Tangible fixed assets | 22/27 | €249,023 | €218,935 | -€30,088 | -12.1% |
| Land and buildings | 22 | €235,633 | €218,440 | -€17,194 | -7.3% |
| Plant, machinery and equipment | 23 | €1,218 | €418 | -€799 | -65.6% |
| Furniture and vehicles | 24 | €12,172 | €76 | -€12,095 | -99.4% |
| Financial fixed assets | 28 | €948 | €1,448 | +€500 | +52.7% |
| Current assets | 29/58 | €174,630 | €149,192 | -€25,437 | -14.6% |
| Stocks and contracts in progress | 3 | €115,937 | €81,730 | -€34,207 | -29.5% |
| Stocks | 30/36 | €115,937 | €81,730 | -€34,207 | -29.5% |
| Amounts receivable within one year | 40/41 | €42,516 | €45,766 | +€3,250 | +7.6% |
| Trade receivables | 40 | €42,447 | €45,613 | +€3,166 | +7.5% |
| Other amounts receivable | 41 | €68 | €152 | +€84 | +122.6% |
| Cash at bank and in hand | 54/58 | €13,937 | €18,235 | +€4,298 | +30.8% |
| Deferred charges and accrued income | 490/1 | €2,240 | €3,462 | +€1,222 | +54.6% |
| Total equity and liabilities | 10/49 | €424,600 | €369,575 | -€55,025 | -13.0% |
| Equity | 10/15 | €123,638 | €128,562 | +€4,924 | +4.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €44,087 | €55,851 | +€11,764 | +26.7% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €41,587 | €53,351 | +€11,764 | +28.3% |
| Profit (loss) carried forward | 14 | €54,551 | €47,711 | -€6,840 | -12.5% |
| Amounts payable | 17/49 | €300,962 | €241,013 | -€59,949 | -19.9% |
| Amounts payable after more than one year | 17 | €162,705 | €125,203 | -€37,503 | -23.0% |
| Financial debts | 170/4 | €162,705 | €125,203 | -€37,503 | -23.0% |
| Amounts payable within one year | 42/48 | €138,257 | €115,811 | -€22,446 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €21,690 | €15,856 | -€5,834 | -26.9% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €80,073 | €59,490 | -€20,582 | -25.7% |
| Suppliers | 440/4 | €80,073 | €59,490 | -€20,582 | -25.7% |
| Taxes, remuneration and social security | 45 | €13,710 | €18,072 | +€4,362 | +31.8% |
| Taxes | 450/3 | €4,202 | €7,018 | +€2,816 | +67.0% |
| Remuneration and social security | 454/9 | €9,508 | €11,054 | +€1,546 | +16.3% |
| Other amounts payable | 47/48 | €22,784 | €22,392 | -€392 | -1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €220,996 | €80,499 | -€140,497 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,218 | €14,624 | -€14,595 | -49.9% |
| Other operating charges | 640/8 | €5,603 | €2,515 | -€3,088 | -55.1% |
| Non-recurring operating charges | 66A | - | €5,295 | +€5,295 | |
| Gross operating margin | 9900 | €273,588 | €126,433 | -€147,155 | -53.8% |
| Operating profit (loss) | 9901 | €17,771 | €23,500 | +€5,729 | +32.2% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €14,403 | €7,418 | -€6,985 | -48.5% |
| Recurring financial charges | 65 | €14,403 | €7,418 | -€6,985 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €3,384 | €16,082 | +€12,698 | +375.3% |
| Income taxes | 67/77 | €1,577 | €4,318 | +€2,741 | +173.8% |
| Profit (loss) for the period | 9904 | €1,807 | €11,764 | +€9,957 | +551.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,807 | €11,764 | +€9,957 | +551.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.