ELECTRO REM PNS: what changed
Two financial 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 REM PNS
Largest movements
- Receivables within one year +€24,336
up €24,336 (+2,140%), from €1,137 to €25,473
of which Other amounts receivable: +€24,336
- Cash -€4,203
down €4,203 (-31.4%), from €13,394 to €9,191
mainly Receivables within one year (-€24,336) and Net result for the year (-€1,334)
- Tangible fixed assets -€776
down €776 (-59.9%), from €1,295 to €520
of which Furniture and vehicles: -€463
- Other debts +€20,625
up €20,625 (+4.9%), from €422,571 to €443,196
- Profit (loss) carried forward -€1,334
down €1,334 (-0.1%), from -€916,875 to -€918,209
- Gross operating margin +€26,092
up €26,092 (+98.2%), from -€26,576 to -€484
- Staff costs -€3,290
down €3,290, from €3,085 to -€205
- Depreciation -€351
down €351 (-31.2%), from €1,127 to €776
- Other operating charges -€338
down €338 (-65.8%), from €515 to €176
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.
Derived cash bridge
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 | €15,827 | €35,184 | +€19,357 | +122% |
| Fixed assets | 21/28 | €1,295 | €520 | -€776 | -59.9% |
| Tangible fixed assets | 22/27 | €1,295 | €520 | -€776 | -59.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €313 | €0 | -€313 | -100% |
| Furniture and vehicles | 24 | €982 | €520 | -€463 | -47.1% |
| Current assets | 29/58 | €14,531 | €34,664 | +€20,133 | +139% |
| Amounts receivable within one year | 40/41 | €1,137 | €25,473 | +€24,336 | +2,140% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,137 | €25,473 | +€24,336 | +2,140% |
| Cash at bank and in hand | 54/58 | €13,394 | €9,191 | -€4,203 | -31.4% |
| Total equity and liabilities | 10/49 | €15,827 | €35,184 | +€19,357 | +122% |
| Equity | 10/15 | -€406,875 | -€408,209 | -€1,334 | -0.3% |
| Contributions | 10/11 | €510,000 | €510,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€916,875 | -€918,209 | -€1,334 | -0.1% |
| Amounts payable | 17/49 | €422,702 | €443,393 | +€20,691 | +4.9% |
| Amounts payable within one year | 42/48 | €422,702 | €443,393 | +€20,691 | +4.9% |
| Trade debts | 44 | €131 | €197 | +€66 | +50.5% |
| Suppliers | 440/4 | €131 | €197 | +€66 | +50.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €422,571 | €443,196 | +€20,625 | +4.9% |
| Remuneration, social security and pensions | 62 | €3,085 | -€205 | -€3,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,127 | €776 | -€351 | -31.2% |
| Other operating charges | 640/8 | €515 | €176 | -€338 | -65.8% |
| Non-recurring operating charges | 66A | €72,994 | €0 | -€72,994 | -100% |
| Gross operating margin | 9900 | -€26,576 | -€484 | +€26,092 | +98.2% |
| Operating profit (loss) | 9901 | -€104,298 | -€1,231 | +€103,067 | +98.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €152 | €103 | -€49 | -32.4% |
| Recurring financial charges | 65 | €152 | €103 | -€49 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€104,450 | -€1,334 | +€103,116 | +98.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€104,450 | -€1,334 | +€103,116 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,450 | -€1,334 | +€103,116 | +98.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.