Electroflam: 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.
Electroflam
Largest movements
- Cash +€44,273
up €44,273 (+46.0%), from €96,206 to €140,479
mainly Trade debts (+€23,174) and Receivables within one year (+€14,058)
- Tangible fixed assets +€14,457
up €14,457 (+64.8%), from €22,295 to €36,752
of which Furniture and vehicles: +€14,457
- Receivables within one year -€14,058
down €14,058 (-35.8%), from €39,213 to €25,155
of which Trade receivables: -€16,439
- Trade debts +€23,174
up €23,174 (+116.8%), from €19,842 to €43,016
- Debts after one year +€11,493
up €11,493, from €0 to €11,493
- Reserves +€8,716
up €8,716 (+16.4%), from €53,286 to €62,003
of which Distributable reserves: +€8,716
- Current portion of long-term debt +€5,970
new in 2025: €5,970
- Staff costs -€6,409
down €6,409 (-1.7%), from €369,104 to €362,695
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 | €355,645 | €401,513 | +€45,868 | +12.9% |
| Fixed assets | 21/28 | €210,542 | €224,999 | +€14,457 | +6.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €22,295 | €36,752 | +€14,457 | +64.8% |
| Land and buildings | 22 | €18,592 | €18,592 | = | 0.0% |
| Furniture and vehicles | 24 | €3,703 | €18,160 | +€14,457 | +390.4% |
| Financial fixed assets | 28 | €188,247 | €188,247 | = | 0.0% |
| Current assets | 29/58 | €145,103 | €176,514 | +€31,411 | +21.6% |
| Stocks and contracts in progress | 3 | €3,538 | €3,538 | = | 0.0% |
| Stocks | 30/36 | €3,538 | €3,538 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,213 | €25,155 | -€14,058 | -35.8% |
| Trade receivables | 40 | €36,865 | €20,426 | -€16,439 | -44.6% |
| Other amounts receivable | 41 | €2,348 | €4,729 | +€2,381 | +101.4% |
| Cash at bank and in hand | 54/58 | €96,206 | €140,479 | +€44,273 | +46.0% |
| Deferred charges and accrued income | 490/1 | €6,145 | €7,342 | +€1,196 | +19.5% |
| Total equity and liabilities | 10/49 | €355,645 | €401,513 | +€45,868 | +12.9% |
| Equity | 10/15 | €286,614 | €295,330 | +€8,716 | +3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €53,286 | €62,003 | +€8,716 | +16.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €310 | €310 | = | 0.0% |
| Distributable reserves | 133 | €51,117 | €59,834 | +€8,716 | +17.1% |
| Profit (loss) carried forward | 14 | €214,736 | €214,736 | = | 0.0% |
| Amounts payable | 17/49 | €69,031 | €106,183 | +€37,152 | +53.8% |
| Amounts payable after more than one year | 17 | €0 | €11,493 | +€11,493 | |
| Financial debts | 170/4 | - | €11,493 | +€11,493 | |
| Amounts payable within one year | 42/48 | €37,061 | €63,610 | +€26,548 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,970 | +€5,970 | |
| Trade debts | 44 | €19,842 | €43,016 | +€23,174 | +116.8% |
| Suppliers | 440/4 | €19,842 | €43,016 | +€23,174 | +116.8% |
| Taxes, remuneration and social security | 45 | €13,429 | €11,310 | -€2,119 | -15.8% |
| Remuneration and social security | 454/9 | €13,429 | €11,310 | -€2,119 | -15.8% |
| Other amounts payable | 47/48 | €3,790 | €3,314 | -€476 | -12.6% |
| Accrued charges and deferred income | 492/3 | €31,970 | €31,081 | -€889 | -2.8% |
| Remuneration, social security and pensions | 62 | €369,104 | €362,695 | -€6,409 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,579 | €3,981 | +€402 | +11.2% |
| Other operating charges | 640/8 | €1,213 | €1,136 | -€77 | -6.3% |
| Gross operating margin | 9900 | €382,198 | €380,866 | -€1,333 | -0.3% |
| Operating profit (loss) | 9901 | €8,303 | €13,054 | +€4,751 | +57.2% |
| Financial income | 75/76B | €1,567 | €2,468 | +€900 | +57.4% |
| Recurring financial income | 75 | €1,567 | €2,468 | +€900 | +57.4% |
| Financial charges | 65/66B | €469 | €398 | -€71 | -15.2% |
| Recurring financial charges | 65 | €469 | €398 | -€71 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €9,401 | €15,124 | +€5,723 | +60.9% |
| Income taxes | 67/77 | €4,679 | €6,408 | +€1,728 | +36.9% |
| Profit (loss) for the period | 9904 | €4,722 | €8,716 | +€3,994 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,722 | €8,716 | +€3,994 | +84.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.