ElectroNik: 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.
ElectroNik
Largest movements
- Cash +€5,238
up €5,238 (+31.3%), from €16,720 to €21,958
mainly Net result for the year (+€5,504) and Depreciation (+€3,258)
- Tangible fixed assets -€3,258
down €3,258 (-26.5%), from €12,292 to €9,034
- Receivables within one year +€1,555
up €1,555 (+11.1%), from €14,039 to €15,594
of which Other amounts receivable: +€1,183
- Profit (loss) carried forward +€5,504
up €5,504 (+68.2%), from -€8,076 to -€2,572
- Trade debts -€1,969
down €1,969 (-37.9%), from €5,191 to €3,221
- Purchases and services +€55,703
up €55,703 (+40.5%), from €137,471 to €193,174
- Turnover +€50,780
up €50,780 (+32.5%), from €156,292 to €207,071
- Gross operating margin -€4,265
down €4,265 (-30.2%), from €14,124 to €9,859
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 | €43,051 | €46,586 | +€3,535 | +8.2% |
| Fixed assets | 21/28 | €12,292 | €9,034 | -€3,258 | -26.5% |
| Tangible fixed assets | 22/27 | €12,292 | €9,034 | -€3,258 | -26.5% |
| Furniture and vehicles | 24 | €12,292 | €9,034 | -€3,258 | -26.5% |
| Current assets | 29/58 | €30,759 | €37,552 | +€6,793 | +22.1% |
| Amounts receivable within one year | 40/41 | €14,039 | €15,594 | +€1,555 | +11.1% |
| Trade receivables | 40 | €13,015 | €13,387 | +€372 | +2.9% |
| Other amounts receivable | 41 | €1,024 | €2,207 | +€1,183 | +115.6% |
| Cash at bank and in hand | 54/58 | €16,720 | €21,958 | +€5,238 | +31.3% |
| Total equity and liabilities | 10/49 | €43,051 | €46,586 | +€3,535 | +8.2% |
| Equity | 10/15 | €37,860 | €43,365 | +€5,504 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,737 | €39,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,877 | €37,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,076 | -€2,572 | +€5,504 | +68.2% |
| Amounts payable | 17/49 | €5,191 | €3,221 | -€1,969 | -37.9% |
| Amounts payable within one year | 42/48 | €5,191 | €3,221 | -€1,969 | -37.9% |
| Trade debts | 44 | €5,191 | €3,221 | -€1,969 | -37.9% |
| Suppliers | 440/4 | €5,191 | €3,221 | -€1,969 | -37.9% |
| Turnover | 70 | €156,292 | €207,071 | +€50,780 | +32.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €137,471 | €193,174 | +€55,703 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,614 | €3,258 | +€644 | +24.6% |
| Other operating charges | 640/8 | €609 | €1,233 | +€625 | +102.6% |
| Gross operating margin | 9900 | €14,124 | €9,859 | -€4,265 | -30.2% |
| Operating profit (loss) | 9901 | €10,901 | €5,368 | -€5,533 | -50.8% |
| Financial income | 75/76B | €37 | €105 | +€68 | +182.3% |
| Recurring financial income | 75 | €37 | €105 | +€68 | +182.3% |
| Financial charges | 65/66B | -€105 | -€32 | +€73 | +69.7% |
| Recurring financial charges | 65 | -€105 | -€32 | +€73 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €11,043 | €5,504 | -€5,538 | -50.2% |
| Income taxes | 67/77 | €31 | - | -€31 | |
| Profit (loss) for the period | 9904 | €11,011 | €5,504 | -€5,507 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,011 | €5,504 | -€5,507 | -50.0% |
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 10 October 2026 via checked.be.