ELEKSUN: 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.
ELEKSUN
Largest movements
- Deferred charges and accrued income -€7,212
down €7,212 (-96.2%), from €7,500 to €288
- Cash -€3,496
down €3,496 (-49.6%), from €7,044 to €3,548
mainly Trade debts (-€7,526) and Net result for the year (-€5,733)
- Tangible fixed assets -€3,154
down €3,154 (-40.4%), from €7,803 to €4,648
of which Furniture and vehicles: -€2,061
- Stocks and contracts -€2,608
no longer reported in 2025 (was €2,608)
- Receivables within one year +€2,319
up €2,319 (+8.7%), from €26,655 to €28,974
of which Other amounts receivable: +€1,989
- Trade debts -€7,526
down €7,526 (-89.6%), from €8,398 to €872
- Profit (loss) carried forward -€5,733
down €5,733 (-16.3%), from €35,251 to €29,519
- Accrued charges and deferred income -€629
no longer reported in 2025 (was €629)
- Gross operating margin -€4,483
down €4,483, from €2,970 to -€1,513
- Other operating charges +€759
up €759 (+173%), from €439 to €1,198
- Taxes -€522
no longer reported in 2025 (was €522)
- Financial income +€209
up €209 (+205%), from €102 to €311
- Financial charges +€73
up €73 (+69.8%), from €105 to €178
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 | €51,609 | €37,458 | -€14,152 | -27.4% |
| Fixed assets | 21/28 | €7,803 | €4,648 | -€3,154 | -40.4% |
| Tangible fixed assets | 22/27 | €7,803 | €4,648 | -€3,154 | -40.4% |
| Plant, machinery and equipment | 23 | €1,968 | €874 | -€1,093 | -55.6% |
| Furniture and vehicles | 24 | €5,835 | €3,774 | -€2,061 | -35.3% |
| Current assets | 29/58 | €43,807 | €32,809 | -€10,998 | -25.1% |
| Stocks and contracts in progress | 3 | €2,608 | - | -€2,608 | |
| Stocks | 30/36 | €2,608 | - | -€2,608 | |
| Amounts receivable within one year | 40/41 | €26,655 | €28,974 | +€2,319 | +8.7% |
| Trade receivables | 40 | €3,338 | €3,668 | +€330 | +9.9% |
| Other amounts receivable | 41 | €23,317 | €25,306 | +€1,989 | +8.5% |
| Cash at bank and in hand | 54/58 | €7,044 | €3,548 | -€3,496 | -49.6% |
| Deferred charges and accrued income | 490/1 | €7,500 | €288 | -€7,212 | -96.2% |
| Total equity and liabilities | 10/49 | €51,609 | €37,458 | -€14,152 | -27.4% |
| Equity | 10/15 | €40,251 | €34,519 | -€5,733 | -14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,251 | €29,519 | -€5,733 | -16.3% |
| Amounts payable | 17/49 | €11,358 | €2,939 | -€8,419 | -74.1% |
| Amounts payable within one year | 42/48 | €10,729 | €2,939 | -€7,791 | -72.6% |
| Trade debts | 44 | €8,398 | €872 | -€7,526 | -89.6% |
| Suppliers | 440/4 | €8,398 | €872 | -€7,526 | -89.6% |
| Taxes, remuneration and social security | 45 | €2,256 | €2,067 | -€190 | -8.4% |
| Taxes | 450/3 | €2,256 | €2,067 | -€190 | -8.4% |
| Other amounts payable | 47/48 | €75 | - | -€75 | |
| Accrued charges and deferred income | 492/3 | €629 | - | -€629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,154 | €3,154 | = | 0.0% |
| Other operating charges | 640/8 | €439 | €1,198 | +€759 | +173% |
| Non-recurring operating charges | 66A | €164 | - | -€164 | |
| Gross operating margin | 9900 | €2,970 | -€1,513 | -€4,483 | |
| Operating profit (loss) | 9901 | -€788 | -€5,865 | -€5,077 | -644% |
| Financial income | 75/76B | €102 | €311 | +€209 | +205% |
| Recurring financial income | 75 | €102 | €311 | +€209 | +205% |
| Financial charges | 65/66B | €105 | €178 | +€73 | +69.8% |
| Recurring financial charges | 65 | €105 | €178 | +€73 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€791 | -€5,733 | -€4,942 | -625% |
| Income taxes | 67/77 | €522 | - | -€522 | |
| Profit (loss) for the period | 9904 | -€1,313 | -€5,733 | -€4,420 | -337% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,313 | -€5,733 | -€4,420 | -337% |
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 26 October 2026 via checked.be.