ELEKTRIS: 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.
ELEKTRIS
Largest movements
- Receivables within one year -€39,164
down €39,164 (-65.5%), from €59,791 to €20,627
of which Trade receivables: -€29,557
- Cash +€15,519
up €15,519 (+277%), from €5,602 to €21,121
mainly Receivables within one year (+€39,164) and Depreciation (+€16,055)
- Tangible fixed assets -€12,422
down €12,422 (-17.4%), from €71,236 to €58,814
of which Furniture and vehicles: -€12,219
- Deferred charges and accrued income +€9,618
up €9,618 (+324%), from €2,966 to €12,584
- Financial fixed assets -€5,000
down €5,000 (-62.5%), from €8,000 to €3,000
- Other debts -€31,815
down €31,815 (-32.4%), from €98,249 to €66,434
- Reserves +€7,053
up €7,053 (+20.9%), from €33,713 to €40,766
- Accrued charges and deferred income -€5,379
down €5,379 (-100%), from €5,379 to €0
- Trade debts +€3,294
up €3,294 (+201%), from €1,642 to €4,936
- Tax, wage and social debts -€2,270
down €2,270 (-40.5%), from €5,612 to €3,342
of which Taxes: -€2,220
- Gross operating margin +€26,511
up €26,511 (+163%), from €16,250 to €42,761
- Depreciation +€9,809
up €9,809 (+157%), from €6,246 to €16,055
- Other operating charges -€8,660
down €8,660 (-92.1%), from €9,400 to €740
- Taxes +€4,658
up €4,658 (+2,788%), from €167 to €4,825
- Financial income -€583
down €583 (-42.0%), from €1,388 to €805
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 | €147,595 | €118,478 | -€29,116 | -19.7% |
| Fixed assets | 21/28 | €79,236 | €61,814 | -€17,422 | -22.0% |
| Tangible fixed assets | 22/27 | €71,236 | €58,814 | -€12,422 | -17.4% |
| Plant, machinery and equipment | 23 | €203 | €0 | -€203 | -100% |
| Furniture and vehicles | 24 | €71,033 | €58,814 | -€12,219 | -17.2% |
| Financial fixed assets | 28 | €8,000 | €3,000 | -€5,000 | -62.5% |
| Current assets | 29/58 | €68,359 | €56,664 | -€11,695 | -17.1% |
| Stocks and contracts in progress | 3 | €0 | €2,333 | +€2,333 | |
| Stocks | 30/36 | €0 | €2,333 | +€2,333 | |
| Amounts receivable within one year | 40/41 | €59,791 | €20,627 | -€39,164 | -65.5% |
| Trade receivables | 40 | €38,249 | €8,692 | -€29,557 | -77.3% |
| Other amounts receivable | 41 | €21,542 | €11,935 | -€9,608 | -44.6% |
| Cash at bank and in hand | 54/58 | €5,602 | €21,121 | +€15,519 | +277% |
| Deferred charges and accrued income | 490/1 | €2,966 | €12,584 | +€9,618 | +324% |
| Total equity and liabilities | 10/49 | €147,595 | €118,478 | -€29,116 | -19.7% |
| Equity | 10/15 | €36,713 | €43,766 | +€7,053 | +19.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,713 | €40,766 | +€7,053 | +20.9% |
| Distributable reserves | 133 | €33,713 | €40,766 | +€7,053 | +20.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,882 | €74,712 | -€36,169 | -32.6% |
| Amounts payable within one year | 42/48 | €105,503 | €74,712 | -€30,790 | -29.2% |
| Trade debts | 44 | €1,642 | €4,936 | +€3,294 | +201% |
| Suppliers | 440/4 | €1,642 | €4,936 | +€3,294 | +201% |
| Taxes, remuneration and social security | 45 | €5,612 | €3,342 | -€2,270 | -40.5% |
| Taxes | 450/3 | €4,112 | €1,892 | -€2,220 | -54.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,450 | -€50 | -3.3% |
| Other amounts payable | 47/48 | €98,249 | €66,434 | -€31,815 | -32.4% |
| Accrued charges and deferred income | 492/3 | €5,379 | €0 | -€5,379 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,246 | €16,055 | +€9,809 | +157% |
| Other operating charges | 640/8 | €9,400 | €740 | -€8,660 | -92.1% |
| Gross operating margin | 9900 | €16,250 | €42,761 | +€26,511 | +163% |
| Operating profit (loss) | 9901 | €604 | €25,966 | +€25,362 | +4,197% |
| Financial income | 75/76B | €1,388 | €805 | -€583 | -42.0% |
| Recurring financial income | 75 | €1,388 | €805 | -€583 | -42.0% |
| Financial charges | 65/66B | €7,908 | €7,392 | -€516 | -6.5% |
| Recurring financial charges | 65 | €7,908 | €6,142 | -€1,766 | -22.3% |
| Non-recurring financial charges | 66B | - | €1,250 | +€1,250 | |
| Profit (loss) for the period before taxes | 9903 | -€5,916 | €19,378 | +€25,294 | |
| Income taxes | 67/77 | €167 | €4,825 | +€4,658 | +2,788% |
| Profit (loss) for the period | 9904 | -€6,083 | €14,553 | +€20,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,083 | €14,553 | +€20,636 |
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.