Electronique et Informatique: 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.
Electronique et Informatique
Largest movements
- Tangible fixed assets -€159,076
down €159,076 (-100%), from €159,076 to €0
of which Land and buildings: -€133,559
- Cash +€152,550
new in 2025: €152,550
mainly Net result for the year (+€174,682) and Investment in fixed assets (net) (+€159,076)
- Receivables within one year +€63,692
up €63,692 (+7,814%), from €815 to €64,507
- Debts after one year -€130,000
no longer reported in 2025 (was €130,000)
- Reserves +€90,000
up €90,000 (+1,815%), from €4,958 to €94,958
of which Distributable reserves: +€90,000
- Profit (loss) carried forward +€84,682
up €84,682, from -€80,882 to €3,800
- Tax, wage and social debts +€64,764
up €64,764 (+1,637%), from €3,956 to €68,720
- Short-term financial debts -€25,636
no longer reported in 2025 (was €25,636)
of which Credit institutions: -€21,500
- Gross operating margin +€398,005
up €398,005 (+5,069%), from €7,852 to €405,857
- Taxes +€64,989
up €64,989 (+30,773%), from €211 to €65,200
- Depreciation -€21,456
no longer reported in 2025 (was €21,456)
- Purchases and services -€13,035
no longer reported in 2025 (was €13,035)
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 | €159,891 | €217,057 | +€57,166 | +35.8% |
| Fixed assets | 21/28 | €159,076 | €0 | -€159,076 | -100% |
| Tangible fixed assets | 22/27 | €159,076 | €0 | -€159,076 | -100% |
| Land and buildings | 22 | €133,559 | - | -€133,559 | |
| Plant, machinery and equipment | 23 | €25,516 | - | -€25,516 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €815 | €217,057 | +€216,242 | +26,528% |
| Amounts receivable within one year | 40/41 | €815 | €64,507 | +€63,692 | +7,814% |
| Other amounts receivable | 41 | €815 | €64,507 | +€63,692 | +7,814% |
| Cash at bank and in hand | 54/58 | - | €152,550 | +€152,550 | |
| Total equity and liabilities | 10/49 | €159,891 | €217,057 | +€57,166 | +35.8% |
| Equity | 10/15 | -€26,346 | €148,337 | +€174,682 | |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €94,958 | +€90,000 | +1,815% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | - | €90,000 | +€90,000 | |
| Profit (loss) carried forward | 14 | -€80,882 | €3,800 | +€84,682 | |
| Amounts payable | 17/49 | €186,237 | €68,720 | -€117,517 | -63.1% |
| Amounts payable after more than one year | 17 | €130,000 | - | -€130,000 | |
| Other amounts payable | 178/9 | €130,000 | - | -€130,000 | |
| Amounts payable within one year | 42/48 | €56,237 | €68,720 | +€12,483 | +22.2% |
| Financial debts | 43 | €25,636 | - | -€25,636 | |
| Credit institutions | 430/8 | €21,500 | - | -€21,500 | |
| Other loans | 439 | €4,136 | - | -€4,136 | |
| Trade debts | 44 | €14,669 | - | -€14,669 | |
| Suppliers | 440/4 | €14,669 | - | -€14,669 | |
| Taxes, remuneration and social security | 45 | €3,956 | €68,720 | +€64,764 | +1,637% |
| Taxes | 450/3 | €3,956 | €68,720 | +€64,764 | +1,637% |
| Other amounts payable | 47/48 | €11,975 | - | -€11,975 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,035 | - | -€13,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,456 | - | -€21,456 | |
| Other operating charges | 640/8 | €2,326 | €3,804 | +€1,478 | +63.6% |
| Non-recurring operating charges | 66A | - | €159,076 | +€159,076 | |
| Gross operating margin | 9900 | €7,852 | €405,857 | +€398,005 | +5,069% |
| Operating profit (loss) | 9901 | -€15,930 | €242,978 | +€258,907 | |
| Financial charges | 65/66B | €3,275 | €3,095 | -€180 | -5.5% |
| Recurring financial charges | 65 | €3,275 | €3,095 | -€180 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,205 | €239,882 | +€259,087 | |
| Income taxes | 67/77 | €211 | €65,200 | +€64,989 | +30,773% |
| Profit (loss) for the period | 9904 | -€19,416 | €174,682 | +€194,098 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,416 | €174,682 | +€194,098 |
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 29 October 2026 via checked.be.