ELEKTRO BRAM: 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 BRAM
Largest movements
- Cash +€199,247
up €199,247 (+79.9%), from €249,386 to €448,632
mainly Net result for the year (+€332,506) and Stocks and contracts (+€100,000)
- Receivables within one year +€175,547
up €175,547 (+50.3%), from €349,309 to €524,855
of which Trade receivables: +€176,753
- Stocks and contracts -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€20,545
down €20,545 (-34.4%), from €59,695 to €39,150
of which Furniture and vehicles: -€16,895
- Reserves +€332,506
up €332,506 (+69.9%), from €475,407 to €807,913
- Trade debts -€51,847
down €51,847 (-48.4%), from €107,162 to €55,315
- Tax, wage and social debts -€20,785
down €20,785 (-99.6%), from €20,877 to €92
of which Remuneration and social security: -€20,826
- Gross operating margin +€293,708
up €293,708 (+116%), from €252,374 to €546,082
- Taxes +€133,271
up €133,271 (+593%), from €22,482 to €155,753
- Staff costs -€122,801
down €122,801 (-76.5%), from €160,623 to €37,822
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 | €766,685 | €1,018,437 | +€251,752 | +32.8% |
| Fixed assets | 21/28 | €63,505 | €42,960 | -€20,545 | -32.4% |
| Tangible fixed assets | 22/27 | €59,695 | €39,150 | -€20,545 | -34.4% |
| Plant, machinery and equipment | 23 | €11,130 | €7,480 | -€3,650 | -32.8% |
| Furniture and vehicles | 24 | €48,565 | €31,670 | -€16,895 | -34.8% |
| Financial fixed assets | 28 | €3,810 | €3,810 | = | 0.0% |
| Current assets | 29/58 | €703,179 | €975,477 | +€272,297 | +38.7% |
| Stocks and contracts in progress | 3 | €100,000 | - | -€100,000 | |
| Contracts in progress | 37 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €349,309 | €524,855 | +€175,547 | +50.3% |
| Trade receivables | 40 | €295,005 | €471,759 | +€176,753 | +59.9% |
| Other amounts receivable | 41 | €54,303 | €53,096 | -€1,207 | -2.2% |
| Cash at bank and in hand | 54/58 | €249,386 | €448,632 | +€199,247 | +79.9% |
| Deferred charges and accrued income | 490/1 | €4,485 | €1,989 | -€2,496 | -55.7% |
| Total equity and liabilities | 10/49 | €766,685 | €1,018,437 | +€251,752 | +32.8% |
| Equity | 10/15 | €485,407 | €817,913 | +€332,506 | +68.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €475,407 | €807,913 | +€332,506 | +69.9% |
| Distributable reserves | 133 | €475,407 | €807,913 | +€332,506 | +69.9% |
| Amounts payable | 17/49 | €281,278 | €200,524 | -€80,754 | -28.7% |
| Amounts payable within one year | 42/48 | €271,550 | €200,524 | -€71,026 | -26.2% |
| Trade debts | 44 | €107,162 | €55,315 | -€51,847 | -48.4% |
| Suppliers | 440/4 | €107,162 | €55,315 | -€51,847 | -48.4% |
| Taxes, remuneration and social security | 45 | €20,877 | €92 | -€20,785 | -99.6% |
| Taxes | 450/3 | €51 | €92 | +€41 | +80.2% |
| Remuneration and social security | 454/9 | €20,826 | - | -€20,826 | |
| Other amounts payable | 47/48 | €143,511 | €145,117 | +€1,606 | +1.1% |
| Accrued charges and deferred income | 492/3 | €9,728 | - | -€9,728 | |
| Remuneration, social security and pensions | 62 | €160,623 | €37,822 | -€122,801 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,680 | €20,545 | -€135 | -0.7% |
| Other operating charges | 640/8 | €491 | €127 | -€364 | -74.1% |
| Gross operating margin | 9900 | €252,374 | €546,082 | +€293,708 | +116% |
| Operating profit (loss) | 9901 | €70,580 | €487,588 | +€417,008 | +591% |
| Financial income | 75/76B | €1,077 | €1,122 | +€45 | +4.2% |
| Recurring financial income | 75 | €1,077 | €1,122 | +€45 | +4.2% |
| Financial charges | 65/66B | €1,682 | €451 | -€1,231 | -73.2% |
| Recurring financial charges | 65 | €1,682 | €451 | -€1,231 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €69,975 | €488,259 | +€418,284 | +598% |
| Income taxes | 67/77 | €22,482 | €155,753 | +€133,271 | +593% |
| Profit (loss) for the period | 9904 | €47,493 | €332,506 | +€285,013 | +600% |
| Profit (loss) for the period to be appropriated | 9905 | €47,493 | €332,506 | +€285,013 | +600% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.