ELECTROMAT - BURO: what changed
Two financial 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.
ELECTROMAT - BURO
Largest movements
- Tangible fixed assets -€22,613
down €22,613 (-28.3%), from €80,001 to €57,388
of which Land and buildings: -€18,109
- Cash +€17,473
up €17,473 (+20.5%), from €85,068 to €102,541
mainly Net result for the year (+€43,144) and Depreciation (+€22,656)
- Receivables within one year -€16,632
down €16,632 (-8.8%), from €189,700 to €173,068
of which Trade receivables: -€59,328
- Stocks and contracts +€16,055
up €16,055 (+33.2%), from €48,297 to €64,352
- Reserves +€43,144
up €43,144 (+31.4%), from €137,190 to €180,334
of which Distributable reserves: +€43,144
- Accrued charges and deferred income -€22,843
down €22,843 (-95.9%), from €23,808 to €964
- Debts after one year -€20,148
down €20,148 (-34.0%), from €59,222 to €39,073
- Trade debts -€10,649
down €10,649 (-13.1%), from €81,208 to €70,559
- Staff costs -€19,441
down €19,441 (-26.2%), from €74,335 to €54,894
- Gross operating margin -€7,387
down €7,387 (-4.6%), from €160,996 to €153,609
- Write-downs +€2,216
new in 2025: €2,216
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.
Derived cash bridge
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 | €403,066 | €397,349 | -€5,717 | -1.4% |
| Fixed assets | 21/28 | €80,001 | €57,388 | -€22,613 | -28.3% |
| Tangible fixed assets | 22/27 | €80,001 | €57,388 | -€22,613 | -28.3% |
| Land and buildings | 22 | €72,654 | €54,545 | -€18,109 | -24.9% |
| Plant, machinery and equipment | 23 | €7,347 | €2,843 | -€4,504 | -61.3% |
| Current assets | 29/58 | €323,065 | €339,961 | +€16,896 | +5.2% |
| Stocks and contracts in progress | 3 | €48,297 | €64,352 | +€16,055 | +33.2% |
| Stocks | 30/36 | €48,297 | €64,352 | +€16,055 | +33.2% |
| Amounts receivable within one year | 40/41 | €189,700 | €173,068 | -€16,632 | -8.8% |
| Trade receivables | 40 | €113,691 | €54,363 | -€59,328 | -52.2% |
| Other amounts receivable | 41 | €76,009 | €118,704 | +€42,695 | +56.2% |
| Cash at bank and in hand | 54/58 | €85,068 | €102,541 | +€17,473 | +20.5% |
| Total equity and liabilities | 10/49 | €403,066 | €397,349 | -€5,717 | -1.4% |
| Equity | 10/15 | €168,176 | €211,321 | +€43,144 | +25.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €137,190 | €180,334 | +€43,144 | +31.4% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €134,091 | €177,235 | +€43,144 | +32.2% |
| Amounts payable | 17/49 | €234,890 | €186,028 | -€48,862 | -20.8% |
| Amounts payable after more than one year | 17 | €59,222 | €39,073 | -€20,148 | -34.0% |
| Financial debts | 170/4 | €59,222 | €39,073 | -€20,148 | -34.0% |
| Amounts payable within one year | 42/48 | €151,861 | €145,990 | -€5,870 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €19,367 | €20,148 | +€781 | +4.0% |
| Trade debts | 44 | €81,208 | €70,559 | -€10,649 | -13.1% |
| Suppliers | 440/4 | €81,208 | €70,559 | -€10,649 | -13.1% |
| Taxes, remuneration and social security | 45 | €51,285 | €55,098 | +€3,813 | +7.4% |
| Taxes | 450/3 | €44,546 | €48,535 | +€3,989 | +9.0% |
| Remuneration and social security | 454/9 | €6,739 | €6,563 | -€176 | -2.6% |
| Other amounts payable | 47/48 | - | €185 | +€185 | |
| Accrued charges and deferred income | 492/3 | €23,808 | €964 | -€22,843 | -95.9% |
| Non-recurring operating income | 76A | €1,414 | €24,577 | +€23,163 | +1,638% |
| Remuneration, social security and pensions | 62 | €74,335 | €54,894 | -€19,441 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,793 | €22,656 | -€137 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,216 | +€2,216 | |
| Other operating charges | 640/8 | €8,855 | €8,841 | -€14 | -0.2% |
| Gross operating margin | 9900 | €160,996 | €153,609 | -€7,387 | -4.6% |
| Operating profit (loss) | 9901 | €55,013 | €65,002 | +€9,989 | +18.2% |
| Financial income | 75/76B | €4,674 | €5,285 | +€611 | +13.1% |
| Recurring financial income | 75 | €4,674 | €5,285 | +€611 | +13.1% |
| Financial charges | 65/66B | €5,768 | €5,573 | -€195 | -3.4% |
| Recurring financial charges | 65 | €5,768 | €5,573 | -€195 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €53,919 | €64,714 | +€10,795 | +20.0% |
| Income taxes | 67/77 | €22,846 | €21,570 | -€1,277 | -5.6% |
| Profit (loss) for the period | 9904 | €31,073 | €43,144 | +€12,072 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,073 | €43,144 | +€12,072 | +38.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.