ELECTROCOM: 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.
ELECTROCOM
Largest movements
- Cash -€9,484
down €9,484 (-48.1%), from €19,698 to €10,214
mainly Net result for the year (-€7,554) and Other debts (-€6,355)
- Deferred charges and accrued income -€5,326
no longer reported in 2025 (was €5,326)
- Tangible fixed assets -€1,881
no longer reported in 2025 (was €1,881)
- Profit (loss) carried forward -€7,554
down €7,554 (-18.6%), from -€40,526 to -€48,080
- Other debts -€6,355
down €6,355 (-43.4%), from €14,650 to €8,295
- Tax, wage and social debts -€2,783
down €2,783 (-72.8%), from €3,824 to €1,042
- Purchases and services -€149,344
no longer reported in 2025 (was €149,344)
- Turnover -€23,559
down €23,559 (-14.5%), from €162,723 to €139,164
- Gross operating margin -€14,655
down €14,655, from €13,378 to -€1,277
- Depreciation -€6,740
down €6,740 (-78.2%), from €8,621 to €1,881
- Taxes -€4,243
down €4,243 (-88.4%), from €4,800 to €557
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 | €27,835 | €11,143 | -€16,692 | -60.0% |
| Fixed assets | 21/28 | €1,881 | - | -€1,881 | |
| Tangible fixed assets | 22/27 | €1,881 | - | -€1,881 | |
| Other tangible fixed assets | 26 | €1,881 | - | -€1,881 | |
| Current assets | 29/58 | €25,954 | €11,143 | -€14,811 | -57.1% |
| Stocks and contracts in progress | 3 | €929 | €929 | = | 0.0% |
| Stocks | 30/36 | €929 | €929 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,698 | €10,214 | -€9,484 | -48.1% |
| Deferred charges and accrued income | 490/1 | €5,326 | - | -€5,326 | |
| Total equity and liabilities | 10/49 | €27,835 | €11,143 | -€16,692 | -60.0% |
| Equity | 10/15 | €9,360 | €1,806 | -€7,554 | -80.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,286 | €31,286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,086 | €31,286 | +€29,200 | +1399.6% |
| Legal reserve | 130 | €2,086 | €2,086 | = | 0.0% |
| Financial assistance | 1313 | - | €29,200 | +€29,200 | |
| Distributable reserves | 133 | €29,200 | - | -€29,200 | |
| Profit (loss) carried forward | 14 | -€40,526 | -€48,080 | -€7,554 | -18.6% |
| Amounts payable | 17/49 | €18,474 | €9,337 | -€9,138 | -49.5% |
| Amounts payable within one year | 42/48 | €18,474 | €9,337 | -€9,138 | -49.5% |
| Taxes, remuneration and social security | 45 | €3,824 | €1,042 | -€2,783 | -72.8% |
| Taxes | 450/3 | €3,824 | €1,042 | -€2,783 | -72.8% |
| Other amounts payable | 47/48 | €14,650 | €8,295 | -€6,355 | -43.4% |
| Turnover | 70 | €162,723 | €139,164 | -€23,559 | -14.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,344 | - | -€149,344 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,621 | €1,881 | -€6,740 | -78.2% |
| Other operating charges | 640/8 | €3,412 | €3,580 | +€168 | +4.9% |
| Gross operating margin | 9900 | €13,378 | -€1,277 | -€14,655 | |
| Operating profit (loss) | 9901 | €1,345 | -€6,738 | -€8,083 | |
| Financial charges | 65/66B | €365 | €259 | -€106 | -29.0% |
| Recurring financial charges | 65 | €365 | €259 | -€106 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €980 | -€6,997 | -€7,978 | |
| Income taxes | 67/77 | €4,800 | €557 | -€4,243 | -88.4% |
| Profit (loss) for the period | 9904 | -€3,820 | -€7,554 | -€3,734 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,820 | -€7,554 | -€3,734 | -97.8% |
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.