Electronica SAT: 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.
Electronica SAT
Largest movements
- Receivables within one year +€16,316
new in 2024: €16,316
- Tangible fixed assets -€2,500
down €2,500 (-14.3%), from €17,528 to €15,028
of which Other tangible fixed assets: -€2,500
- Stocks and contracts -€2,485
no longer reported in 2024 (was €2,485)
- Trade debts +€8,721
up €8,721 (+67.8%), from €12,856 to €21,576
- Tax, wage and social debts +€1,461
up €1,461 (+29.6%), from €4,936 to €6,397
- Profit (loss) carried forward +€1,149
up €1,149 (+35.2%), from -€3,260 to -€2,111
- Gross operating margin -€2,264
down €2,264 (-38.3%), from €5,912 to €3,649
- Financial charges -€147
no longer reported in 2024 (was €147)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,654 | €31,985 | +€11,331 | +54.9% |
| Fixed assets | 21/28 | €17,528 | €15,028 | -€2,500 | -14.3% |
| Tangible fixed assets | 22/27 | €17,528 | €15,028 | -€2,500 | -14.3% |
| Furniture and vehicles | 24 | €15,028 | €15,028 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €3,126 | €16,957 | +€13,831 | +442% |
| Stocks and contracts in progress | 3 | €2,485 | - | -€2,485 | |
| Stocks | 30/36 | €2,485 | - | -€2,485 | |
| Amounts receivable within one year | 40/41 | - | €16,316 | +€16,316 | |
| Trade receivables | 40 | - | €16,316 | +€16,316 | |
| Cash at bank and in hand | 54/58 | €641 | €641 | = | 0.0% |
| Total equity and liabilities | 10/49 | €20,654 | €31,985 | +€11,331 | +54.9% |
| Equity | 10/15 | €1,740 | €2,889 | +€1,149 | +66.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,260 | -€2,111 | +€1,149 | +35.2% |
| Amounts payable | 17/49 | €18,915 | €29,097 | +€10,182 | +53.8% |
| Amounts payable within one year | 42/48 | €18,915 | €29,097 | +€10,182 | +53.8% |
| Trade debts | 44 | €12,856 | €21,576 | +€8,721 | +67.8% |
| Suppliers | 440/4 | €12,856 | €21,576 | +€8,721 | +67.8% |
| Taxes, remuneration and social security | 45 | €4,936 | €6,397 | +€1,461 | +29.6% |
| Taxes | 450/3 | €4,936 | €6,397 | +€1,461 | +29.6% |
| Other amounts payable | 47/48 | €1,123 | €1,123 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,500 | = | 0.0% |
| Gross operating margin | 9900 | €5,912 | €3,649 | -€2,264 | -38.3% |
| Operating profit (loss) | 9901 | €3,412 | €1,149 | -€2,264 | -66.3% |
| Financial charges | 65/66B | €147 | - | -€147 | |
| Recurring financial charges | 65 | €147 | - | -€147 | |
| Profit (loss) for the period before taxes | 9903 | €3,265 | €1,149 | -€2,116 | -64.8% |
| Profit (loss) for the period | 9904 | €3,265 | €1,149 | -€2,116 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,265 | €1,149 | -€2,116 | -64.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.