ELECTRO ROOSE: 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 ROOSE
Largest movements
- Tangible fixed assets +€22,011
up €22,011 (+55.8%), from €39,430 to €61,440
of which Other tangible fixed assets: +€25,534
- Cash -€7,511
down €7,511 (-48.6%), from €15,455 to €7,945
mainly Investment in fixed assets (net) (-€34,825) and Net result for the year (-€15,461)
- Other debts +€31,769
up €31,769 (+27.4%), from €115,962 to €147,731
- Profit (loss) carried forward -€15,461
down €15,461 (-2284.2%), from -€677 to -€16,137
- Advances received +€13,234
up €13,234 (+280.3%), from €4,721 to €17,954
- Debts after one year -€7,950
down €7,950 (-20.8%), from €38,216 to €30,266
- Trade debts -€5,692
down €5,692 (-30.9%), from €18,430 to €12,738
- Gross operating margin -€16,786
down €16,786, from €15,367 to -€1,419
- Depreciation +€3,291
up €3,291 (+34.6%), from €9,524 to €12,815
- Taxes -€2,706
down €2,706 (-86.4%), from €3,133 to €427
- Financial income -€393
down €393 (-24.5%), from €1,606 to €1,213
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 | €217,583 | €230,147 | +€12,564 | +5.8% |
| Fixed assets | 21/28 | €40,049 | €62,060 | +€22,011 | +55.0% |
| Tangible fixed assets | 22/27 | €39,430 | €61,440 | +€22,011 | +55.8% |
| Plant, machinery and equipment | 23 | €903 | €257 | -€646 | -71.6% |
| Furniture and vehicles | 24 | €25,648 | €22,771 | -€2,878 | -11.2% |
| Other tangible fixed assets | 26 | €12,878 | €38,413 | +€25,534 | +198.3% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €177,534 | €168,087 | -€9,447 | -5.3% |
| Stocks and contracts in progress | 3 | €156,062 | €155,345 | -€717 | -0.5% |
| Stocks | 30/36 | €156,062 | €155,345 | -€717 | -0.5% |
| Amounts receivable within one year | 40/41 | €5,586 | €4,798 | -€788 | -14.1% |
| Trade receivables | 40 | €5,053 | €719 | -€4,335 | -85.8% |
| Other amounts receivable | 41 | €533 | €4,080 | +€3,547 | +665.4% |
| Cash at bank and in hand | 54/58 | €15,455 | €7,945 | -€7,511 | -48.6% |
| Deferred charges and accrued income | 490/1 | €431 | €0 | -€431 | -100.0% |
| Total equity and liabilities | 10/49 | €217,583 | €230,147 | +€12,564 | +5.8% |
| Equity | 10/15 | €28,968 | €13,508 | -€15,461 | -53.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,045 | €11,045 | = | 0.0% |
| Distributable reserves | 133 | €11,045 | €11,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€677 | -€16,137 | -€15,461 | -2284.2% |
| Amounts payable | 17/49 | €188,615 | €216,640 | +€28,025 | +14.9% |
| Amounts payable after more than one year | 17 | €38,216 | €30,266 | -€7,950 | -20.8% |
| Financial debts | 170/4 | €38,216 | €30,266 | -€7,950 | -20.8% |
| Amounts payable within one year | 42/48 | €150,399 | €186,374 | +€35,975 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €1,841 | €774 | -€1,066 | -57.9% |
| Trade debts | 44 | €18,430 | €12,738 | -€5,692 | -30.9% |
| Suppliers | 440/4 | €18,430 | €12,738 | -€5,692 | -30.9% |
| Advances received on contracts in progress | 46 | €4,721 | €17,954 | +€13,234 | +280.3% |
| Taxes, remuneration and social security | 45 | €9,445 | €7,176 | -€2,269 | -24.0% |
| Taxes | 450/3 | €9,445 | €7,176 | -€2,269 | -24.0% |
| Other amounts payable | 47/48 | €115,962 | €147,731 | +€31,769 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,524 | €12,815 | +€3,291 | +34.6% |
| Other operating charges | 640/8 | €1,247 | €1,215 | -€32 | -2.6% |
| Gross operating margin | 9900 | €15,367 | -€1,419 | -€16,786 | |
| Operating profit (loss) | 9901 | €4,596 | -€15,448 | -€20,045 | |
| Financial income | 75/76B | €1,606 | €1,213 | -€393 | -24.5% |
| Recurring financial income | 75 | €1,606 | €1,213 | -€393 | -24.5% |
| Financial charges | 65/66B | €710 | €798 | +€88 | +12.4% |
| Recurring financial charges | 65 | €710 | €798 | +€88 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €5,492 | -€15,034 | -€20,526 | |
| Income taxes | 67/77 | €3,133 | €427 | -€2,706 | -86.4% |
| Profit (loss) for the period | 9904 | €2,360 | -€15,461 | -€17,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,360 | -€15,461 | -€17,820 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.