ELECTRO-TECHNIQUE CONSULT: 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-TECHNIQUE CONSULT
Largest movements
- Cash -€3,588
down €3,588 (-45.3%), from €7,922 to €4,334
mainly Investment in fixed assets (net) (-€9,275) and Net result for the year (-€7,923)
- Tangible fixed assets +€1,807
up €1,807 (+10.2%), from €17,732 to €19,539
of which Furniture and vehicles: +€2,730
- Receivables within one year -€1,503
down €1,503 (-5.9%), from €25,637 to €24,134
of which Trade receivables: -€1,082
- Trade debts +€12,572
up €12,572 (+78.0%), from €16,115 to €28,687
- Profit (loss) carried forward -€7,923
down €7,923 (-42.0%), from -€18,862 to -€26,785
- Tax, wage and social debts -€4,413
no longer reported in 2024 (was €4,413)
- Debts after one year -€2,387
no longer reported in 2024 (was €2,387)
- Current portion of long-term debt -€1,114
down €1,114 (-31.8%), from €3,501 to €2,387
- Gross operating margin -€4,056
down €4,056 (-53.4%), from €7,601 to €3,545
- Depreciation +€1,931
up €1,931 (+34.9%), from €5,536 to €7,467
- Financial charges -€1,582
down €1,582 (-35.4%), from €4,467 to €2,884
- Taxes +€1,046
no longer reported in 2024 (was -€1,046)
- Financial income -€91
down €91 (-75.0%), from €121 to €30
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,916 | €49,186 | -€3,730 | -7.0% |
| Fixed assets | 21/28 | €17,732 | €19,539 | +€1,807 | +10.2% |
| Tangible fixed assets | 22/27 | €17,732 | €19,539 | +€1,807 | +10.2% |
| Plant, machinery and equipment | 23 | €3,615 | €2,691 | -€923 | -25.5% |
| Furniture and vehicles | 24 | €14,117 | €16,848 | +€2,730 | +19.3% |
| Current assets | 29/58 | €35,184 | €29,647 | -€5,537 | -15.7% |
| Amounts receivable within one year | 40/41 | €25,637 | €24,134 | -€1,503 | -5.9% |
| Trade receivables | 40 | €21,275 | €20,193 | -€1,082 | -5.1% |
| Other amounts receivable | 41 | €4,361 | €3,941 | -€421 | -9.6% |
| Cash at bank and in hand | 54/58 | €7,922 | €4,334 | -€3,588 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,626 | €1,179 | -€446 | -27.5% |
| Total equity and liabilities | 10/49 | €52,916 | €49,186 | -€3,730 | -7.0% |
| Equity | 10/15 | €11,794 | €3,871 | -€7,923 | -67.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,056 | €12,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €196 | €196 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,862 | -€26,785 | -€7,923 | -42.0% |
| Amounts payable | 17/49 | €41,122 | €45,315 | +€4,193 | +10.2% |
| Amounts payable after more than one year | 17 | €2,387 | - | -€2,387 | |
| Financial debts | 170/4 | €2,387 | - | -€2,387 | |
| Amounts payable within one year | 42/48 | €38,735 | €45,315 | +€6,580 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €3,501 | €2,387 | -€1,114 | -31.8% |
| Financial debts | 43 | €14,706 | €14,114 | -€591 | -4.0% |
| Credit institutions | 430/8 | €14,706 | €14,114 | -€591 | -4.0% |
| Trade debts | 44 | €16,115 | €28,687 | +€12,572 | +78.0% |
| Suppliers | 440/4 | €16,115 | €28,687 | +€12,572 | +78.0% |
| Taxes, remuneration and social security | 45 | €4,413 | - | -€4,413 | |
| Taxes | 450/3 | €4,413 | - | -€4,413 | |
| Other amounts payable | 47/48 | - | €126 | +€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,536 | €7,467 | +€1,931 | +34.9% |
| Other operating charges | 640/8 | €1,093 | €1,146 | +€53 | +4.9% |
| Gross operating margin | 9900 | €7,601 | €3,545 | -€4,056 | -53.4% |
| Operating profit (loss) | 9901 | €972 | -€5,069 | -€6,041 | |
| Financial income | 75/76B | €121 | €30 | -€91 | -75.0% |
| Recurring financial income | 75 | €121 | €30 | -€91 | -75.0% |
| Financial charges | 65/66B | €4,467 | €2,884 | -€1,582 | -35.4% |
| Recurring financial charges | 65 | €4,467 | €2,884 | -€1,582 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,373 | -€7,923 | -€4,549 | -134.9% |
| Income taxes | 67/77 | -€1,046 | - | +€1,046 | |
| Profit (loss) for the period | 9904 | -€2,328 | -€7,923 | -€5,595 | -240.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,328 | -€7,923 | -€5,595 | -240.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.