ELECTRONIC HOUSE: 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.
ELECTRONIC HOUSE
Largest movements
- Receivables within one year +€112,509
up €112,509 (+28483.2%), from €395 to €112,904
of which Other amounts receivable: +€112,904
- Tangible fixed assets -€66,512
down €66,512 (-100.0%), from €66,512 to €0
of which Land and buildings: -€65,000
- Cash +€11,580
up €11,580 (+598.9%), from €1,934 to €13,513
mainly Net result for the year (+€249,749) and Investment in fixed assets (net) (+€66,512)
- Deferred charges and accrued income -€1,554
down €1,554 (-100.0%), from €1,554 to €0
- Profit (loss) carried forward +€249,749
up €249,749, from -€174,794 to €74,955
- Debts after one year -€163,453
down €163,453 (-100.0%), from €163,453 to €0
of which Financial debts: -€108,453
- Tax, wage and social debts +€30,261
up €30,261 (+12731.4%), from €238 to €30,499
- Current portion of long-term debt -€23,166
down €23,166 (-100.0%), from €23,166 to €0
- Trade debts -€21,139
down €21,139 (-97.4%), from €21,697 to €558
- Gross operating margin +€261,309
up €261,309 (+818.3%), from €31,933 to €293,241
- Taxes +€29,816
up €29,816 (+116240.4%), from €26 to €29,841
- Depreciation -€17,264
down €17,264 (-100.0%), from €17,264 to €0
- Financial charges -€3,680
down €3,680 (-38.7%), from €9,512 to €5,832
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,495 | €126,417 | +€55,922 | +79.3% |
| Fixed assets | 21/28 | €66,512 | €0 | -€66,512 | -100.0% |
| Tangible fixed assets | 22/27 | €66,512 | €0 | -€66,512 | -100.0% |
| Land and buildings | 22 | €65,000 | €0 | -€65,000 | -100.0% |
| Plant, machinery and equipment | 23 | €1,507 | €0 | -€1,507 | -100.0% |
| Furniture and vehicles | 24 | €5 | €0 | -€5 | -100.0% |
| Current assets | 29/58 | €3,983 | €126,417 | +€122,434 | +3074.1% |
| Stocks and contracts in progress | 3 | €100 | €0 | -€100 | -100.0% |
| Stocks | 30/36 | €100 | €0 | -€100 | -100.0% |
| Amounts receivable within one year | 40/41 | €395 | €112,904 | +€112,509 | +28483.2% |
| Trade receivables | 40 | €395 | €0 | -€395 | -100.0% |
| Other amounts receivable | 41 | - | €112,904 | +€112,904 | |
| Cash at bank and in hand | 54/58 | €1,934 | €13,513 | +€11,580 | +598.9% |
| Deferred charges and accrued income | 490/1 | €1,554 | €0 | -€1,554 | -100.0% |
| Total equity and liabilities | 10/49 | €70,495 | €126,417 | +€55,922 | +79.3% |
| Equity | 10/15 | -€154,389 | €95,360 | +€249,749 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,794 | €74,955 | +€249,749 | |
| Amounts payable | 17/49 | €224,884 | €31,057 | -€193,827 | -86.2% |
| Amounts payable after more than one year | 17 | €163,453 | €0 | -€163,453 | -100.0% |
| Financial debts | 170/4 | €108,453 | €0 | -€108,453 | -100.0% |
| Other amounts payable | 178/9 | €55,000 | €0 | -€55,000 | -100.0% |
| Amounts payable within one year | 42/48 | €61,431 | €31,057 | -€30,374 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €23,166 | €0 | -€23,166 | -100.0% |
| Financial debts | 43 | €2,434 | €0 | -€2,434 | -100.0% |
| Credit institutions | 430/8 | €2,434 | €0 | -€2,434 | -100.0% |
| Trade debts | 44 | €21,697 | €558 | -€21,139 | -97.4% |
| Suppliers | 440/4 | €21,697 | €558 | -€21,139 | -97.4% |
| Taxes, remuneration and social security | 45 | €238 | €30,499 | +€30,261 | +12731.4% |
| Taxes | 450/3 | €238 | €30,499 | +€30,261 | +12731.4% |
| Other amounts payable | 47/48 | €13,896 | €0 | -€13,896 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,264 | €0 | -€17,264 | -100.0% |
| Other operating charges | 640/8 | €5,946 | €7,819 | +€1,873 | +31.5% |
| Gross operating margin | 9900 | €31,933 | €293,241 | +€261,309 | +818.3% |
| Operating profit (loss) | 9901 | €8,723 | €285,423 | +€276,700 | +3172.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €9,512 | €5,832 | -€3,680 | -38.7% |
| Recurring financial charges | 65 | €9,512 | €5,832 | -€3,680 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€788 | €279,591 | +€280,379 | |
| Income taxes | 67/77 | €26 | €29,841 | +€29,816 | +116240.4% |
| Profit (loss) for the period | 9904 | -€814 | €249,749 | +€250,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€814 | €249,749 | +€250,563 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.