ELECTRO UMA: 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 UMA
Largest movements
- Tangible fixed assets -€27,453
down €27,453 (-6.2%), from €444,421 to €416,968
of which Land and buildings: -€27,453
- Debts after one year -€27,958
down €27,958 (-10.0%), from €278,462 to €250,505
- Trade debts -€10,617
down €10,617 (-88.7%), from €11,965 to €1,348
- Other debts +€10,000
up €10,000 (+102.6%), from €9,750 to €19,750
- Gross operating margin -€12,821
down €12,821 (-27.1%), from €47,334 to €34,512
- Depreciation +€1,042
up €1,042 (+3.9%), from €26,411 to €27,453
- Taxes -€963
no longer reported in 2025 (was €963)
- Financial charges -€496
down €496 (-8.4%), from €5,886 to €5,390
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 | €459,293 | €427,306 | -€31,987 | -7.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €444,421 | €416,968 | -€27,453 | -6.2% |
| Tangible fixed assets | 22/27 | €444,421 | €416,968 | -€27,453 | -6.2% |
| Land and buildings | 22 | €444,421 | €416,968 | -€27,453 | -6.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €14,872 | €10,338 | -€4,534 | -30.5% |
| Stocks and contracts in progress | 3 | €15 | €15 | = | 0.0% |
| Stocks | 30/36 | €15 | €15 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,227 | €6,536 | -€1,691 | -20.6% |
| Trade receivables | 40 | €5,460 | €3,761 | -€1,699 | -31.1% |
| Other amounts receivable | 41 | €2,766 | €2,775 | +€8 | +0.3% |
| Current investments | 50/53 | €1,764 | €1,764 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,866 | €1,648 | -€3,218 | -66.1% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €459,293 | €427,306 | -€31,987 | -7.0% |
| Equity | 10/15 | €125,621 | €122,710 | -€2,911 | -2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €107,029 | €104,118 | -€2,911 | -2.7% |
| Tax-exempt reserves | 132 | €34,634 | €34,634 | = | 0.0% |
| Distributable reserves | 133 | €72,394 | €69,483 | -€2,911 | -4.0% |
| Amounts payable | 17/49 | €333,672 | €304,596 | -€29,076 | -8.7% |
| Amounts payable after more than one year | 17 | €278,462 | €250,505 | -€27,958 | -10.0% |
| Financial debts | 170/4 | €278,462 | €250,505 | -€27,958 | -10.0% |
| Amounts payable within one year | 42/48 | €52,886 | €51,768 | -€1,118 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €27,461 | €27,958 | +€497 | +1.8% |
| Trade debts | 44 | €11,965 | €1,348 | -€10,617 | -88.7% |
| Suppliers | 440/4 | €11,965 | €1,348 | -€10,617 | -88.7% |
| Taxes, remuneration and social security | 45 | €3,710 | €2,713 | -€998 | -26.9% |
| Taxes | 450/3 | €3,710 | €2,713 | -€998 | -26.9% |
| Other amounts payable | 47/48 | €9,750 | €19,750 | +€10,000 | +102.6% |
| Accrued charges and deferred income | 492/3 | €2,324 | €2,324 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,411 | €27,453 | +€1,042 | +3.9% |
| Other operating charges | 640/8 | €4,444 | €4,581 | +€137 | +3.1% |
| Gross operating margin | 9900 | €47,334 | €34,512 | -€12,821 | -27.1% |
| Operating profit (loss) | 9901 | €16,479 | €2,479 | -€14,001 | -85.0% |
| Financial charges | 65/66B | €5,886 | €5,390 | -€496 | -8.4% |
| Recurring financial charges | 65 | €5,886 | €5,390 | -€496 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €10,594 | -€2,911 | -€13,505 | |
| Income taxes | 67/77 | €963 | - | -€963 | |
| Profit (loss) for the period | 9904 | €9,631 | -€2,911 | -€12,542 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,631 | -€2,911 | -€12,542 |
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 5 October 2026 via checked.be.