ELECTROMSS: 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.
ELECTROMSS
Largest movements
- Tangible fixed assets +€38,946
up €38,946 (+906%), from €4,300 to €43,247
- Cash -€20,492
down €20,492 (-60.9%), from €33,622 to €13,130
mainly Investment in fixed assets (net) (-€42,042) and Net result for the year (-€17,569)
- Stocks and contracts -€5,750
down €5,750 (-8.5%), from €67,800 to €62,050
- Receivables within one year -€1,402
no longer reported in 2025 (was €1,402)
- Other debts +€38,088
up €38,088 (+48.3%), from €78,831 to €116,919
- Profit (loss) carried forward -€10,188
new in 2025: -€10,188
- Tax, wage and social debts -€8,412
down €8,412 (-52.3%), from €16,100 to €7,688
of which Taxes: -€11,612
- Reserves -€7,381
no longer reported in 2025 (was €7,381)
- Gross operating margin -€6,239
down €6,239 (-246%), from -€2,533 to -€8,772
- Other operating charges +€2,700
up €2,700 (+226%), from €1,192 to €3,893
- Depreciation +€1,642
up €1,642 (+113%), from €1,454 to €3,096
- Financial charges +€1,004
up €1,004 (+1,528%), from €66 to €1,070
- Financial income +€745
up €745 (+304%), from €245 to €990
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 | €107,461 | €118,427 | +€10,965 | +10.2% |
| Fixed assets | 21/28 | €4,300 | €43,247 | +€38,946 | +906% |
| Tangible fixed assets | 22/27 | €4,300 | €43,247 | +€38,946 | +906% |
| Furniture and vehicles | 24 | €4,300 | €43,247 | +€38,946 | +906% |
| Current assets | 29/58 | €103,161 | €75,180 | -€27,981 | -27.1% |
| Stocks and contracts in progress | 3 | €67,800 | €62,050 | -€5,750 | -8.5% |
| Stocks | 30/36 | €67,800 | €62,050 | -€5,750 | -8.5% |
| Amounts receivable within one year | 40/41 | €1,402 | - | -€1,402 | |
| Trade receivables | 40 | €1,402 | - | -€1,402 | |
| Cash at bank and in hand | 54/58 | €33,622 | €13,130 | -€20,492 | -60.9% |
| Deferred charges and accrued income | 490/1 | €337 | - | -€337 | |
| Total equity and liabilities | 10/49 | €107,461 | €118,427 | +€10,965 | +10.2% |
| Equity | 10/15 | €10,381 | -€7,188 | -€17,569 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,381 | - | -€7,381 | |
| Distributable reserves | 133 | €7,381 | - | -€7,381 | |
| Profit (loss) carried forward | 14 | - | -€10,188 | -€10,188 | |
| Amounts payable | 17/49 | €97,080 | €125,615 | +€28,534 | +29.4% |
| Amounts payable within one year | 42/48 | €97,080 | €125,615 | +€28,534 | +29.4% |
| Trade debts | 44 | €2,150 | €1,008 | -€1,142 | -53.1% |
| Suppliers | 440/4 | €2,150 | €1,008 | -€1,142 | -53.1% |
| Taxes, remuneration and social security | 45 | €16,100 | €7,688 | -€8,412 | -52.3% |
| Taxes | 450/3 | €16,100 | €4,488 | -€11,612 | -72.1% |
| Remuneration and social security | 454/9 | - | €3,200 | +€3,200 | |
| Other amounts payable | 47/48 | €78,831 | €116,919 | +€38,088 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,454 | €3,096 | +€1,642 | +113% |
| Other operating charges | 640/8 | €1,192 | €3,893 | +€2,700 | +226% |
| Non-recurring operating charges | 66A | - | €1,594 | +€1,594 | |
| Gross operating margin | 9900 | -€2,533 | -€8,772 | -€6,239 | -246% |
| Operating profit (loss) | 9901 | -€5,179 | -€17,354 | -€12,175 | -235% |
| Financial income | 75/76B | €245 | €990 | +€745 | +304% |
| Recurring financial income | 75 | €245 | €990 | +€745 | +304% |
| Financial charges | 65/66B | €66 | €1,070 | +€1,004 | +1,528% |
| Recurring financial charges | 65 | €66 | €1,070 | +€1,004 | +1,528% |
| Profit (loss) for the period before taxes | 9903 | -€5,000 | -€17,434 | -€12,434 | -249% |
| Income taxes | 67/77 | - | €135 | +€135 | |
| Profit (loss) for the period | 9904 | -€5,000 | -€17,569 | -€12,569 | -251% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,000 | -€17,569 | -€12,569 | -251% |
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 18 October 2026 via checked.be.