Electro Point: 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 Point
Largest movements
- Cash -€20,253
down €20,253 (-22.3%), from €90,831 to €70,577
mainly Receivables within one year (-€17,125) and Stocks and contracts (-€10,404)
- Receivables within one year +€17,125
up €17,125 (+48.7%), from €35,138 to €52,263
of which Trade receivables: +€18,157
- Stocks and contracts +€10,404
up €10,404 (+65.5%), from €15,873 to €26,277
- Tangible fixed assets -€6,534
down €6,534 (-28.4%), from €23,020 to €16,486
of which Furniture and vehicles: -€5,507
- Reserves +€16,703
up €16,703 (+183.1%), from €9,125 to €25,828
of which Distributable reserves: +€16,703
- Trade debts -€9,983
down €9,983 (-50.2%), from €19,885 to €9,902
- Current portion of long-term debt -€9,732
down €9,732 (-93.9%), from €10,359 to €627
- Tax, wage and social debts +€3,084
up €3,084 (+50.0%), from €6,168 to €9,252
- Other debts +€2,817
up €2,817 (+440.6%), from €639 to €3,457
- Depreciation -€10,930
down €10,930 (-53.8%), from €20,304 to €9,374
- Taxes +€5,481
up €5,481 (+258.9%), from €2,117 to €7,598
- Other operating charges -€3,906
down €3,906 (-87.9%), from €4,443 to €537
- Gross operating margin +€3,712
up €3,712 (+12.2%), from €30,354 to €34,066
- Financial income +€2,663
up €2,663 (+161.8%), from €1,646 to €4,308
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 | €167,259 | €167,409 | +€150 | +0.1% |
| Fixed assets | 21/28 | €24,825 | €18,291 | -€6,534 | -26.3% |
| Tangible fixed assets | 22/27 | €23,020 | €16,486 | -€6,534 | -28.4% |
| Land and buildings | 22 | €7,859 | €7,488 | -€371 | -4.7% |
| Plant, machinery and equipment | 23 | €1,875 | €1,218 | -€657 | -35.0% |
| Furniture and vehicles | 24 | €13,286 | €7,779 | -€5,507 | -41.4% |
| Financial fixed assets | 28 | €1,805 | €1,805 | = | 0.0% |
| Current assets | 29/58 | €142,434 | €149,118 | +€6,684 | +4.7% |
| Stocks and contracts in progress | 3 | €15,873 | €26,277 | +€10,404 | +65.5% |
| Stocks | 30/36 | €15,873 | €26,277 | +€10,404 | +65.5% |
| Amounts receivable within one year | 40/41 | €35,138 | €52,263 | +€17,125 | +48.7% |
| Trade receivables | 40 | €34,106 | €52,263 | +€18,157 | +53.2% |
| Other amounts receivable | 41 | €1,032 | - | -€1,032 | |
| Cash at bank and in hand | 54/58 | €90,831 | €70,577 | -€20,253 | -22.3% |
| Deferred charges and accrued income | 490/1 | €592 | - | -€592 | |
| Total equity and liabilities | 10/49 | €167,259 | €167,409 | +€150 | +0.1% |
| Equity | 10/15 | €112,951 | €129,655 | +€16,703 | +14.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,125 | €25,828 | +€16,703 | +183.1% |
| Non-distributable reserves | 130/1 | €1,051 | €1,051 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,051 | €1,051 | = | 0.0% |
| Distributable reserves | 133 | €8,074 | €24,777 | +€16,703 | +206.9% |
| Profit (loss) carried forward | 14 | €83,827 | €83,827 | = | 0.0% |
| Amounts payable | 17/49 | €54,308 | €37,754 | -€16,554 | -30.5% |
| Amounts payable after more than one year | 17 | €17,257 | €14,517 | -€2,740 | -15.9% |
| Financial debts | 170/4 | €17,257 | €14,517 | -€2,740 | -15.9% |
| Amounts payable within one year | 42/48 | €37,051 | €23,237 | -€13,814 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €10,359 | €627 | -€9,732 | -93.9% |
| Trade debts | 44 | €19,885 | €9,902 | -€9,983 | -50.2% |
| Suppliers | 440/4 | €19,885 | €9,902 | -€9,983 | -50.2% |
| Taxes, remuneration and social security | 45 | €6,168 | €9,252 | +€3,084 | +50.0% |
| Taxes | 450/3 | €6,168 | €9,252 | +€3,084 | +50.0% |
| Other amounts payable | 47/48 | €639 | €3,457 | +€2,817 | +440.6% |
| Remuneration, social security and pensions | 62 | €1,722 | €3,593 | +€1,871 | +108.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,304 | €9,374 | -€10,930 | -53.8% |
| Other operating charges | 640/8 | €4,443 | €537 | -€3,906 | -87.9% |
| Gross operating margin | 9900 | €30,354 | €34,066 | +€3,712 | +12.2% |
| Operating profit (loss) | 9901 | €3,884 | €20,561 | +€16,677 | +429.4% |
| Financial income | 75/76B | €1,646 | €4,308 | +€2,663 | +161.8% |
| Recurring financial income | 75 | €1,646 | €4,308 | +€2,663 | +161.8% |
| Financial charges | 65/66B | €1,401 | €568 | -€833 | -59.5% |
| Recurring financial charges | 65 | €1,401 | €568 | -€833 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €4,129 | €24,301 | +€20,172 | +488.6% |
| Income taxes | 67/77 | €2,117 | €7,598 | +€5,481 | +258.9% |
| Profit (loss) for the period | 9904 | €2,012 | €16,703 | +€14,691 | +730.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,012 | €16,703 | +€14,691 | +730.3% |
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 29 September 2026 via checked.be.