ELECTRONICS ENGINEERING - CONSULT AND DESIGN: 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.
ELECTRONICS ENGINEERING - CONSULT AND DESIGN
Largest movements
- Cash +€44,271
up €44,271 (+29.2%), from €151,393 to €195,664
mainly Other debts (+€92,019) and Net result for the year (+€69,225)
- Current investments -€10,000
down €10,000 (-9.6%), from €104,448 to €94,448
- Receivables within one year -€6,672
down €6,672 (-14.7%), from €45,266 to €38,594
of which Trade receivables: -€3,633
- Tangible fixed assets -€3,707
down €3,707 (-26.9%), from €13,795 to €10,089
of which Furniture and vehicles: -€3,334
- Other debts +€92,019
up €92,019 (+224.5%), from €40,987 to €133,006
- Reserves -€64,948
down €64,948 (-28.7%), from €226,031 to €161,083
- Trade debts -€5,046
down €5,046 (-48.4%), from €10,427 to €5,382
- Gross operating margin +€28,160
up €28,160 (+38.0%), from €74,176 to €102,337
- Taxes +€8,314
up €8,314 (+40.9%), from €20,326 to €28,641
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 | €321,208 | €347,193 | +€25,985 | +8.1% |
| Fixed assets | 21/28 | €15,528 | €11,087 | -€4,441 | -28.6% |
| Intangible fixed assets | 21 | €1,733 | €998 | -€735 | -42.4% |
| Tangible fixed assets | 22/27 | €13,795 | €10,089 | -€3,707 | -26.9% |
| Plant, machinery and equipment | 23 | €698 | €326 | -€372 | -53.3% |
| Furniture and vehicles | 24 | €13,097 | €9,762 | -€3,334 | -25.5% |
| Current assets | 29/58 | €305,680 | €336,106 | +€30,427 | +10.0% |
| Stocks and contracts in progress | 3 | €1,709 | €4,900 | +€3,192 | +186.8% |
| Stocks | 30/36 | €1,709 | €4,900 | +€3,192 | +186.8% |
| Amounts receivable within one year | 40/41 | €45,266 | €38,594 | -€6,672 | -14.7% |
| Trade receivables | 40 | €35,372 | €31,739 | -€3,633 | -10.3% |
| Other amounts receivable | 41 | €9,894 | €6,856 | -€3,038 | -30.7% |
| Current investments | 50/53 | €104,448 | €94,448 | -€10,000 | -9.6% |
| Cash at bank and in hand | 54/58 | €151,393 | €195,664 | +€44,271 | +29.2% |
| Deferred charges and accrued income | 490/1 | €2,864 | €2,500 | -€364 | -12.7% |
| Total equity and liabilities | 10/49 | €321,208 | €347,193 | +€25,985 | +8.1% |
| Equity | 10/15 | €246,496 | €182,716 | -€63,781 | -25.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €226,031 | €161,083 | -€64,948 | -28.7% |
| Distributable reserves | 133 | €226,031 | €161,083 | -€64,948 | -28.7% |
| Profit (loss) carried forward | 14 | €466 | €1,633 | +€1,167 | +250.7% |
| Amounts payable | 17/49 | €74,712 | €164,478 | +€89,766 | +120.2% |
| Amounts payable within one year | 42/48 | €74,712 | €164,478 | +€89,766 | +120.2% |
| Trade debts | 44 | €10,427 | €5,382 | -€5,046 | -48.4% |
| Suppliers | 440/4 | €10,427 | €5,382 | -€5,046 | -48.4% |
| Taxes, remuneration and social security | 45 | €23,297 | €26,090 | +€2,793 | +12.0% |
| Taxes | 450/3 | €23,297 | €26,090 | +€2,793 | +12.0% |
| Other amounts payable | 47/48 | €40,987 | €133,006 | +€92,019 | +224.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,386 | €7,542 | +€155 | +2.1% |
| Other operating charges | 640/8 | €746 | €757 | +€11 | +1.5% |
| Gross operating margin | 9900 | €74,176 | €102,337 | +€28,160 | +38.0% |
| Operating profit (loss) | 9901 | €66,044 | €94,038 | +€27,993 | +42.4% |
| Financial income | 75/76B | €3,836 | €3,942 | +€106 | +2.8% |
| Recurring financial income | 75 | €3,836 | €3,942 | +€106 | +2.8% |
| Financial charges | 65/66B | €113 | €114 | +€1 | +0.9% |
| Recurring financial charges | 65 | €113 | €114 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €69,768 | €97,866 | +€28,098 | +40.3% |
| Income taxes | 67/77 | €20,326 | €28,641 | +€8,314 | +40.9% |
| Profit (loss) for the period | 9904 | €49,441 | €69,225 | +€19,784 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,441 | €69,225 | +€19,784 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.