Electro YB: 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 YB
Largest movements
- Receivables within one year +€19,330
up €19,330 (+1103.5%), from €1,752 to €21,081
of which Trade receivables: +€10,000
- Tangible fixed assets -€13,852
down €13,852 (-28.2%), from €49,165 to €35,313
of which Furniture and vehicles: -€15,015
- Cash -€1,246
down €1,246 (-4.3%), from €29,252 to €28,006
mainly Receivables within one year (-€19,330) and Debts after one year (-€8,739)
- Profit (loss) carried forward +€12,643
up €12,643 (+37.2%), from €33,997 to €46,641
- Debts after one year -€8,739
down €8,739 (-38.6%), from €22,660 to €13,921
- Trade debts -€2,340
down €2,340 (-50.0%), from €4,682 to €2,342
- Accrued charges and deferred income +€1,989
new in 2025: €1,989
- Gross operating margin -€12,475
down €12,475 (-23.0%), from €54,246 to €41,771
- Taxes +€8,829
new in 2025: €8,829
- Other operating charges -€3,180
down €3,180 (-70.2%), from €4,528 to €1,348
- Depreciation +€1,008
up €1,008 (+7.0%), from €14,431 to €15,439
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 | €80,830 | €84,672 | +€3,842 | +4.8% |
| Formation expenses | 20 | €663 | €272 | -€390 | -58.9% |
| Fixed assets | 21/28 | €49,165 | €35,313 | -€13,852 | -28.2% |
| Tangible fixed assets | 22/27 | €49,165 | €35,313 | -€13,852 | -28.2% |
| Plant, machinery and equipment | 23 | - | €1,163 | +€1,163 | |
| Furniture and vehicles | 24 | €49,165 | €34,150 | -€15,015 | -30.5% |
| Current assets | 29/58 | €31,003 | €49,087 | +€18,084 | +58.3% |
| Amounts receivable within one year | 40/41 | €1,752 | €21,081 | +€19,330 | +1103.5% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €1,752 | €11,081 | +€9,330 | +532.6% |
| Cash at bank and in hand | 54/58 | €29,252 | €28,006 | -€1,246 | -4.3% |
| Total equity and liabilities | 10/49 | €80,830 | €84,672 | +€3,842 | +4.8% |
| Equity | 10/15 | €43,997 | €56,641 | +€12,643 | +28.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,997 | €46,641 | +€12,643 | +37.2% |
| Amounts payable | 17/49 | €36,833 | €28,031 | -€8,802 | -23.9% |
| Amounts payable after more than one year | 17 | €22,660 | €13,921 | -€8,739 | -38.6% |
| Financial debts | 170/4 | €22,660 | €13,921 | -€8,739 | -38.6% |
| Amounts payable within one year | 42/48 | €14,173 | €12,121 | -€2,052 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €8,329 | €8,739 | +€410 | +4.9% |
| Trade debts | 44 | €4,682 | €2,342 | -€2,340 | -50.0% |
| Suppliers | 440/4 | €4,682 | €2,342 | -€2,340 | -50.0% |
| Other amounts payable | 47/48 | €1,161 | €1,040 | -€121 | -10.5% |
| Accrued charges and deferred income | 492/3 | - | €1,989 | +€1,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,431 | €15,439 | +€1,008 | +7.0% |
| Other operating charges | 640/8 | €4,528 | €1,348 | -€3,180 | -70.2% |
| Non-recurring operating charges | 66A | - | €1,865 | +€1,865 | |
| Gross operating margin | 9900 | €54,246 | €41,771 | -€12,475 | -23.0% |
| Operating profit (loss) | 9901 | €35,287 | €23,120 | -€12,167 | -34.5% |
| Financial charges | 65/66B | €1,290 | €1,647 | +€357 | +27.7% |
| Recurring financial charges | 65 | €1,290 | €1,647 | +€357 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €33,997 | €21,472 | -€12,525 | -36.8% |
| Income taxes | 67/77 | - | €8,829 | +€8,829 | |
| Profit (loss) for the period | 9904 | €33,997 | €12,643 | -€21,354 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,997 | €12,643 | -€21,354 | -62.8% |
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 29 September 2026 via checked.be.