Elektro Beyers: 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.
Elektro Beyers
Largest movements
- Cash +€75,206
up €75,206 (+15.0%), from €500,229 to €575,435
mainly Net result for the year (+€108,353) and Receivables within one year (+€11,917)
- Receivables within one year -€11,917
down €11,917 (-46.4%), from €25,693 to €13,776
of which Trade receivables: -€8,347
- Tangible fixed assets -€10,533
down €10,533 (-48.1%), from €21,913 to €11,380
of which Furniture and vehicles: -€7,533
- Reserves +€53,499
up €53,499 (+10.7%), from €501,895 to €555,393
- Gross operating margin +€37,518
up €37,518 (+29.7%), from €126,355 to €163,873
- Taxes +€14,885
up €14,885 (+50.6%), from €29,433 to €44,318
- Financial income +€7,498
up €7,498 (+81.5%), from €9,197 to €16,695
- Financial charges -€1,867
down €1,867 (-10.7%), from €17,420 to €15,553
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 | €845,459 | €893,364 | +€47,905 | +5.7% |
| Fixed assets | 21/28 | €21,913 | €11,380 | -€10,533 | -48.1% |
| Tangible fixed assets | 22/27 | €21,913 | €11,380 | -€10,533 | -48.1% |
| Land and buildings | 22 | €3,000 | - | -€3,000 | |
| Furniture and vehicles | 24 | €18,913 | €11,380 | -€7,533 | -39.8% |
| Current assets | 29/58 | €823,546 | €881,984 | +€58,438 | +7.1% |
| Stocks and contracts in progress | 3 | €93,415 | €88,608 | -€4,807 | -5.1% |
| Stocks | 30/36 | €93,415 | €88,608 | -€4,807 | -5.1% |
| Amounts receivable within one year | 40/41 | €25,693 | €13,776 | -€11,917 | -46.4% |
| Trade receivables | 40 | €22,123 | €13,776 | -€8,347 | -37.7% |
| Other amounts receivable | 41 | €3,570 | - | -€3,570 | |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €500,229 | €575,435 | +€75,206 | +15.0% |
| Deferred charges and accrued income | 490/1 | €4,209 | €4,165 | -€44 | -1.0% |
| Total equity and liabilities | 10/49 | €845,459 | €893,364 | +€47,905 | +5.7% |
| Equity | 10/15 | €544,395 | €597,893 | +€53,499 | +9.8% |
| Contributions | 10/11 | €42,500 | €42,500 | = | 0.0% |
| Reserves | 13 | €501,895 | €555,393 | +€53,499 | +10.7% |
| Distributable reserves | 133 | €501,895 | €555,393 | +€53,499 | +10.7% |
| Amounts payable | 17/49 | €301,064 | €295,471 | -€5,593 | -1.9% |
| Amounts payable within one year | 42/48 | €301,064 | €295,471 | -€5,593 | -1.9% |
| Trade debts | 44 | €22,365 | €17,868 | -€4,496 | -20.1% |
| Suppliers | 440/4 | €22,365 | €17,868 | -€4,496 | -20.1% |
| Advances received on contracts in progress | 46 | €1,609 | €2,617 | +€1,008 | +62.6% |
| Taxes, remuneration and social security | 45 | €37,303 | €31,113 | -€6,190 | -16.6% |
| Taxes | 450/3 | €27,303 | €31,113 | +€3,810 | +14.0% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €239,788 | €243,872 | +€4,085 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,533 | €10,533 | = | 0.0% |
| Other operating charges | 640/8 | €1,758 | €1,810 | +€52 | +2.9% |
| Gross operating margin | 9900 | €126,355 | €163,873 | +€37,518 | +29.7% |
| Operating profit (loss) | 9901 | €114,064 | €151,530 | +€37,466 | +32.8% |
| Financial income | 75/76B | €9,197 | €16,695 | +€7,498 | +81.5% |
| Recurring financial income | 75 | €9,197 | €16,695 | +€7,498 | +81.5% |
| Financial charges | 65/66B | €17,420 | €15,553 | -€1,867 | -10.7% |
| Recurring financial charges | 65 | €17,420 | €15,553 | -€1,867 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €105,841 | €152,672 | +€46,831 | +44.2% |
| Income taxes | 67/77 | €29,433 | €44,318 | +€14,885 | +50.6% |
| Profit (loss) for the period | 9904 | €76,408 | €108,353 | +€31,945 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,408 | €108,353 | +€31,945 | +41.8% |
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 23 October 2026 via checked.be.