ELECTROSAB: 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.
ELECTROSAB
Largest movements
- Cash +€61,256
up €61,256 (+306.8%), from €19,968 to €81,224
mainly Net result for the year (+€57,549) and Debts after one year (+€44,889)
- Tangible fixed assets +€50,567
up €50,567 (+257.7%), from €19,623 to €70,191
of which Leasing and similar rights: +€53,718
- Receivables within one year +€4,126
up €4,126 (+8.0%), from €51,738 to €55,864
of which Trade receivables: +€2,731
- Debts after one year +€44,889
new in 2025: €44,889
- Profit (loss) carried forward +€36,120
up €36,120 (+60.2%), from €59,998 to €96,118
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts +€14,345
up €14,345 (+138.9%), from €10,327 to €24,672
- Current portion of long-term debt +€5,417
up €5,417 (+127.9%), from €4,235 to €9,652
- Gross operating margin +€40,711
up €40,711 (+69.0%), from €58,997 to €99,708
- Taxes +€7,905
up €7,905 (+76.5%), from €10,338 to €18,244
- Depreciation +€7,503
up €7,503 (+53.2%), from €14,108 to €21,611
- Financial charges +€1,918
up €1,918 (+465.9%), from €412 to €2,329
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 | €94,893 | €208,931 | +€114,038 | +120.2% |
| Fixed assets | 21/28 | €19,623 | €70,191 | +€50,567 | +257.7% |
| Tangible fixed assets | 22/27 | €19,623 | €70,191 | +€50,567 | +257.7% |
| Plant, machinery and equipment | 23 | €3,292 | €10,717 | +€7,425 | +225.5% |
| Furniture and vehicles | 24 | €16,332 | €5,755 | -€10,576 | -64.8% |
| Leasing and similar rights | 25 | - | €53,718 | +€53,718 | |
| Current assets | 29/58 | €75,270 | €138,741 | +€63,471 | +84.3% |
| Amounts receivable within one year | 40/41 | €51,738 | €55,864 | +€4,126 | +8.0% |
| Trade receivables | 40 | €37,434 | €40,165 | +€2,731 | +7.3% |
| Other amounts receivable | 41 | €14,304 | €15,700 | +€1,395 | +9.8% |
| Cash at bank and in hand | 54/58 | €19,968 | €81,224 | +€61,256 | +306.8% |
| Deferred charges and accrued income | 490/1 | €3,565 | €1,652 | -€1,912 | -53.6% |
| Total equity and liabilities | 10/49 | €94,893 | €208,931 | +€114,038 | +120.2% |
| Equity | 10/15 | €66,598 | €102,718 | +€36,120 | +54.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,998 | €96,118 | +€36,120 | +60.2% |
| Amounts payable | 17/49 | €28,295 | €106,213 | +€77,918 | +275.4% |
| Amounts payable after more than one year | 17 | - | €44,889 | +€44,889 | |
| Financial debts | 170/4 | - | €44,889 | +€44,889 | |
| Amounts payable within one year | 42/48 | €28,295 | €61,324 | +€33,028 | +116.7% |
| Current portion of amounts payable after more than one year | 42 | €4,235 | €9,652 | +€5,417 | +127.9% |
| Trade debts | 44 | €13,733 | €11,999 | -€1,734 | -12.6% |
| Suppliers | 440/4 | €13,733 | €11,999 | -€1,734 | -12.6% |
| Taxes, remuneration and social security | 45 | €10,327 | €24,672 | +€14,345 | +138.9% |
| Taxes | 450/3 | €10,327 | €24,672 | +€14,345 | +138.9% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,108 | €21,611 | +€7,503 | +53.2% |
| Other operating charges | 640/8 | €1,169 | €740 | -€429 | -36.7% |
| Gross operating margin | 9900 | €58,997 | €99,708 | +€40,711 | +69.0% |
| Operating profit (loss) | 9901 | €43,721 | €77,357 | +€33,636 | +76.9% |
| Financial income | 75/76B | €745 | €764 | +€20 | +2.7% |
| Recurring financial income | 75 | €745 | €764 | +€20 | +2.7% |
| Financial charges | 65/66B | €412 | €2,329 | +€1,918 | +465.9% |
| Recurring financial charges | 65 | €412 | €2,329 | +€1,918 | +465.9% |
| Profit (loss) for the period before taxes | 9903 | €44,054 | €75,792 | +€31,739 | +72.0% |
| Income taxes | 67/77 | €10,338 | €18,244 | +€7,905 | +76.5% |
| Profit (loss) for the period | 9904 | €33,715 | €57,549 | +€23,833 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,715 | €57,549 | +€23,833 | +70.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.