ELECTROPART: 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.
ELECTROPART
Largest movements
- Receivables within one year -€5,611
down €5,611 (-92.7%), from €6,052 to €441
- Cash +€3,433
up €3,433 (+24.5%), from €14,019 to €17,452
mainly Receivables within one year (+€5,611) and Trade debts (+€5,581)
- Stocks and contracts -€2,559
down €2,559 (-7.3%), from €35,211 to €32,652
- Trade debts +€5,581
up €5,581 (+26.4%), from €21,145 to €26,726
- Profit (loss) carried forward -€5,120
down €5,120 (-30.4%), from -€16,855 to -€21,975
- Advances received -€4,834
down €4,834 (-50.3%), from €9,614 to €4,781
- Gross operating margin -€6,356
down €6,356, from €624 to -€5,732
- Financial income +€3,000
up €3,000 (+2,307,738%), from €0 to €3,000
- Taxes -€865
down €865 (-32.3%), from €2,679 to €1,814
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €55,282 | €50,545 | -€4,737 | -8.6% |
| Current assets | 29/58 | €55,282 | €50,545 | -€4,737 | -8.6% |
| Stocks and contracts in progress | 3 | €35,211 | €32,652 | -€2,559 | -7.3% |
| Stocks | 30/36 | €35,211 | €32,652 | -€2,559 | -7.3% |
| Amounts receivable within one year | 40/41 | €6,052 | €441 | -€5,611 | -92.7% |
| Trade receivables | 40 | €6,052 | €441 | -€5,611 | -92.7% |
| Cash at bank and in hand | 54/58 | €14,019 | €17,452 | +€3,433 | +24.5% |
| Total equity and liabilities | 10/49 | €55,282 | €50,545 | -€4,737 | -8.6% |
| Equity | 10/15 | €1,745 | -€3,375 | -€5,120 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,855 | -€21,975 | -€5,120 | -30.4% |
| Amounts payable | 17/49 | €53,537 | €53,920 | +€383 | +0.7% |
| Amounts payable within one year | 42/48 | €53,537 | €53,920 | +€383 | +0.7% |
| Trade debts | 44 | €21,145 | €26,726 | +€5,581 | +26.4% |
| Suppliers | 440/4 | €21,145 | €26,726 | +€5,581 | +26.4% |
| Advances received on contracts in progress | 46 | €9,614 | €4,781 | -€4,834 | -50.3% |
| Taxes, remuneration and social security | 45 | €4,909 | €4,600 | -€309 | -6.3% |
| Taxes | 450/3 | €4,909 | €4,600 | -€309 | -6.3% |
| Other amounts payable | 47/48 | €17,869 | €17,813 | -€56 | -0.3% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €624 | -€5,732 | -€6,356 | |
| Operating profit (loss) | 9901 | €237 | -€5,732 | -€5,969 | |
| Financial income | 75/76B | €0 | €3,000 | +€3,000 | +2,307,738% |
| Recurring financial income | 75 | €0 | €3,000 | +€3,000 | +2,307,738% |
| Financial charges | 65/66B | €603 | €575 | -€28 | -4.7% |
| Recurring financial charges | 65 | €603 | €575 | -€28 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€366 | -€3,306 | -€2,940 | -804% |
| Income taxes | 67/77 | €2,679 | €1,814 | -€865 | -32.3% |
| Profit (loss) for the period | 9904 | -€3,045 | -€5,120 | -€2,075 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,045 | -€5,120 | -€2,075 | -68.2% |
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 16 October 2026 via checked.be.