Elektro Bodem: 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 Bodem
Largest movements
- Tangible fixed assets +€78,526
up €78,526 (+43.6%), from €180,302 to €258,828
of which Other tangible fixed assets: +€73,064
- Receivables within one year -€28,071
down €28,071 (-40.5%), from €69,343 to €41,271
of which Trade receivables: -€30,023
- Cash -€6,320
down €6,320 (-5.5%), from €114,624 to €108,304
mainly Investment in fixed assets (net) (-€158,662) and Other debts (-€55,805)
- Deferred charges and accrued income +€4,881
up €4,881 (+36.3%), from €13,449 to €18,330
- Profit (loss) carried forward +€90,181
up €90,181 (+61.5%), from €146,554 to €236,735
- Debts after one year +€72,450
up €72,450 (+3,742%), from €1,936 to €74,386
- Other debts -€55,805
down €55,805 (-59.2%), from €94,242 to €38,437
- Trade debts -€46,514
down €46,514 (-82.7%), from €56,237 to €9,723
of which Suppliers: -€46,514
- Tax, wage and social debts -€28,161
down €28,161 (-43.0%), from €65,436 to €37,276
of which Taxes: -€18,695
- Gross operating margin +€52,722
up €52,722 (+14.3%), from €368,036 to €420,758
- Staff costs -€25,350
down €25,350 (-10.3%), from €245,150 to €219,800
- Taxes +€12,389
up €12,389 (+110%), from €11,284 to €23,673
- Depreciation +€11,977
up €11,977 (+17.6%), from €68,159 to €80,136
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 | €403,743 | €450,555 | +€46,812 | +11.6% |
| Fixed assets | 21/28 | €180,302 | €258,828 | +€78,526 | +43.6% |
| Tangible fixed assets | 22/27 | €180,302 | €258,828 | +€78,526 | +43.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €66,939 | €45,494 | -€21,444 | -32.0% |
| Furniture and vehicles | 24 | €84,511 | €111,418 | +€26,907 | +31.8% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €28,852 | €101,916 | +€73,064 | +253% |
| Current assets | 29/58 | €223,441 | €191,727 | -€31,714 | -14.2% |
| Stocks and contracts in progress | 3 | €26,026 | €23,822 | -€2,204 | -8.5% |
| Stocks | 30/36 | €26,026 | €23,822 | -€2,204 | -8.5% |
| Amounts receivable within one year | 40/41 | €69,343 | €41,271 | -€28,071 | -40.5% |
| Trade receivables | 40 | €59,628 | €29,606 | -€30,023 | -50.3% |
| Other amounts receivable | 41 | €9,715 | €11,666 | +€1,951 | +20.1% |
| Cash at bank and in hand | 54/58 | €114,624 | €108,304 | -€6,320 | -5.5% |
| Deferred charges and accrued income | 490/1 | €13,449 | €18,330 | +€4,881 | +36.3% |
| Total equity and liabilities | 10/49 | €403,743 | €450,555 | +€46,812 | +11.6% |
| Equity | 10/15 | €151,554 | €241,735 | +€90,181 | +59.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,554 | €236,735 | +€90,181 | +61.5% |
| Amounts payable | 17/49 | €252,189 | €208,820 | -€43,369 | -17.2% |
| Amounts payable after more than one year | 17 | €1,936 | €74,386 | +€72,450 | +3,742% |
| Financial debts | 170/4 | €1,936 | €74,386 | +€72,450 | +3,742% |
| Amounts payable within one year | 42/48 | €245,359 | €127,401 | -€117,958 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | €29,443 | €35,299 | +€5,856 | +19.9% |
| Financial debts | 43 | €0 | €6,667 | +€6,667 | |
| Credit institutions | 430/8 | €0 | €6,667 | +€6,667 | |
| Trade debts | 44 | €56,237 | €9,723 | -€46,514 | -82.7% |
| Suppliers | 440/4 | €56,237 | €9,723 | -€46,514 | -82.7% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €65,436 | €37,276 | -€28,161 | -43.0% |
| Taxes | 450/3 | €35,648 | €16,953 | -€18,695 | -52.4% |
| Remuneration and social security | 454/9 | €29,789 | €20,323 | -€9,466 | -31.8% |
| Other amounts payable | 47/48 | €94,242 | €38,437 | -€55,805 | -59.2% |
| Accrued charges and deferred income | 492/3 | €4,894 | €7,033 | +€2,140 | +43.7% |
| Remuneration, social security and pensions | 62 | €245,150 | €219,800 | -€25,350 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,159 | €80,136 | +€11,977 | +17.6% |
| Other operating charges | 640/8 | €2,951 | €4,157 | +€1,206 | +40.9% |
| Non-recurring operating charges | 66A | - | €587 | +€587 | |
| Gross operating margin | 9900 | €368,036 | €420,758 | +€52,722 | +14.3% |
| Operating profit (loss) | 9901 | €51,776 | €116,078 | +€64,302 | +124% |
| Financial income | 75/76B | €2,895 | €1,572 | -€1,323 | -45.7% |
| Recurring financial income | 75 | €2,895 | €1,572 | -€1,323 | -45.7% |
| Financial charges | 65/66B | €1,492 | €3,797 | +€2,305 | +155% |
| Recurring financial charges | 65 | €1,492 | €3,797 | +€2,305 | +155% |
| Profit (loss) for the period before taxes | 9903 | €53,180 | €113,853 | +€60,674 | +114% |
| Income taxes | 67/77 | €11,284 | €23,673 | +€12,389 | +110% |
| Profit (loss) for the period | 9904 | €41,896 | €90,181 | +€48,285 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €41,896 | €90,181 | +€48,285 | +115% |
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 29 October 2026 via checked.be.