Elektan: 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.
Elektan
Largest movements
- Receivables within one year +€17,299
up €17,299 (+2,698%), from €641 to €17,940
of which Other amounts receivable: +€16,324
- Cash +€7,120
up €7,120 (+98.1%), from €7,257 to €14,377
mainly Net result for the year (+€27,339) and Depreciation (+€649)
- Tangible fixed assets +€2,032
new in 2025: €2,032
of which Furniture and vehicles: +€1,331
- Deferred charges and accrued income +€390
new in 2025: €390
- Profit (loss) carried forward +€27,339
up €27,339, from -€4,173 to €23,167
- Trade debts -€844
down €844 (-40.8%), from €2,071 to €1,227
- Gross operating margin +€38,084
up €38,084, from -€2,963 to €35,121
- Taxes +€5,989
new in 2025: €5,989
- Depreciation +€649
new in 2025: €649
- Financial income +€407
new in 2025: €407
- Staff costs +€369
up €369 (+58.8%), from €628 to €996
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 | €7,898 | €34,739 | +€26,841 | +340% |
| Fixed assets | 21/28 | - | €2,032 | +€2,032 | |
| Tangible fixed assets | 22/27 | - | €2,032 | +€2,032 | |
| Plant, machinery and equipment | 23 | - | €701 | +€701 | |
| Furniture and vehicles | 24 | - | €1,331 | +€1,331 | |
| Current assets | 29/58 | €7,898 | €32,707 | +€24,809 | +314% |
| Amounts receivable within one year | 40/41 | €641 | €17,940 | +€17,299 | +2,698% |
| Trade receivables | 40 | - | €975 | +€975 | |
| Other amounts receivable | 41 | €641 | €16,965 | +€16,324 | +2,546% |
| Cash at bank and in hand | 54/58 | €7,257 | €14,377 | +€7,120 | +98.1% |
| Deferred charges and accrued income | 490/1 | - | €390 | +€390 | |
| Total equity and liabilities | 10/49 | €7,898 | €34,739 | +€26,841 | +340% |
| Equity | 10/15 | €5,827 | €33,167 | +€27,339 | +469% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,173 | €23,167 | +€27,339 | |
| Amounts payable | 17/49 | €2,071 | €1,573 | -€498 | -24.1% |
| Amounts payable within one year | 42/48 | €2,071 | €1,573 | -€498 | -24.1% |
| Trade debts | 44 | €2,071 | €1,227 | -€844 | -40.8% |
| Suppliers | 440/4 | €2,071 | €1,227 | -€844 | -40.8% |
| Advances received on contracts in progress | 46 | - | €346 | +€346 | |
| Remuneration, social security and pensions | 62 | €628 | €996 | +€369 | +58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €649 | +€649 | |
| Other operating charges | 640/8 | €582 | €523 | -€59 | -10.2% |
| Gross operating margin | 9900 | -€2,963 | €35,121 | +€38,084 | |
| Operating profit (loss) | 9901 | -€4,173 | €32,953 | +€37,125 | |
| Financial income | 75/76B | - | €407 | +€407 | |
| Recurring financial income | 75 | - | €407 | +€407 | |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | -€4,173 | €33,329 | +€37,501 | |
| Income taxes | 67/77 | - | €5,989 | +€5,989 | |
| Profit (loss) for the period | 9904 | -€4,173 | €27,339 | +€31,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,173 | €27,339 | +€31,512 |
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 19 October 2026 via checked.be.