ELEKTRO CJ: 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 CJ
Largest movements
- Tangible fixed assets -€16,838
down €16,838 (-28.4%), from €59,237 to €42,399
of which Furniture and vehicles: -€15,733
- Cash -€4,993
down €4,993 (-29.4%), from €16,996 to €12,002
mainly Debts after one year (-€11,761) and Other debts (-€6,882)
- Receivables within one year +€4,459
up €4,459 (+7.1%), from €63,160 to €67,619
of which Trade receivables: +€2,774
- Intangible fixed assets +€2,603
up €2,603 (+3,648%), from €71 to €2,674
- Trade debts +€12,655
up €12,655 (+91.6%), from €13,820 to €26,476
- Debts after one year -€11,761
down €11,761 (-26.2%), from €44,840 to €33,079
- Other debts -€6,882
down €6,882 (-25.4%), from €27,100 to €20,218
- Current portion of long-term debt -€3,664
down €3,664 (-23.8%), from €15,425 to €11,761
- Tax, wage and social debts -€3,615
down €3,615 (-83.6%), from €4,324 to €709
of which Taxes: -€3,262
- Purchases and services -€56,512
down €56,512 (-20.7%), from €272,672 to €216,161
- Gross operating margin -€26,694
down €26,694 (-48.8%), from €54,706 to €28,013
- Write-downs -€16,255
down €16,255 (-96.5%), from €16,852 to €597
- Depreciation +€8,603
up €8,603 (+95.3%), from €9,032 to €17,634
- Staff costs -€5,462
down €5,462 (-53.3%), from €10,253 to €4,792
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 | €145,114 | €132,364 | -€12,750 | -8.8% |
| Fixed assets | 21/28 | €59,308 | €45,073 | -€14,235 | -24.0% |
| Intangible fixed assets | 21 | €71 | €2,674 | +€2,603 | +3,648% |
| Tangible fixed assets | 22/27 | €59,237 | €42,399 | -€16,838 | -28.4% |
| Plant, machinery and equipment | 23 | €2,229 | €1,781 | -€448 | -20.1% |
| Furniture and vehicles | 24 | €56,255 | €40,521 | -€15,733 | -28.0% |
| Other tangible fixed assets | 26 | €753 | €97 | -€656 | -87.1% |
| Current assets | 29/58 | €85,806 | €87,291 | +€1,485 | +1.7% |
| Stocks and contracts in progress | 3 | €2,284 | €2,983 | +€699 | +30.6% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Contracts in progress | 37 | €784 | €1,483 | +€699 | +89.2% |
| Amounts receivable within one year | 40/41 | €63,160 | €67,619 | +€4,459 | +7.1% |
| Trade receivables | 40 | €58,013 | €60,788 | +€2,774 | +4.8% |
| Other amounts receivable | 41 | €5,146 | €6,831 | +€1,685 | +32.7% |
| Cash at bank and in hand | 54/58 | €16,996 | €12,002 | -€4,993 | -29.4% |
| Deferred charges and accrued income | 490/1 | €3,367 | €4,687 | +€1,320 | +39.2% |
| Total equity and liabilities | 10/49 | €145,114 | €132,364 | -€12,750 | -8.8% |
| Equity | 10/15 | €39,606 | €40,122 | +€516 | +1.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Contributions outside capital | 11 | €6,500 | €6,500 | = | 0.0% |
| Other | 1109/19 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €33,106 | €33,622 | +€516 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,246 | €31,762 | +€516 | +1.7% |
| Amounts payable | 17/49 | €105,508 | €92,242 | -€13,266 | -12.6% |
| Amounts payable after more than one year | 17 | €44,840 | €33,079 | -€11,761 | -26.2% |
| Financial debts | 170/4 | €44,840 | €33,079 | -€11,761 | -26.2% |
| Amounts payable within one year | 42/48 | €60,669 | €59,163 | -€1,505 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €15,425 | €11,761 | -€3,664 | -23.8% |
| Trade debts | 44 | €13,820 | €26,476 | +€12,655 | +91.6% |
| Suppliers | 440/4 | €13,820 | €26,476 | +€12,655 | +91.6% |
| Taxes, remuneration and social security | 45 | €4,324 | €709 | -€3,615 | -83.6% |
| Taxes | 450/3 | €3,602 | €340 | -€3,262 | -90.6% |
| Remuneration and social security | 454/9 | €721 | €369 | -€353 | -48.9% |
| Other amounts payable | 47/48 | €27,100 | €20,218 | -€6,882 | -25.4% |
| Non-recurring operating income | 76A | €7,000 | - | -€7,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €272,672 | €216,161 | -€56,512 | -20.7% |
| Remuneration, social security and pensions | 62 | €10,253 | €4,792 | -€5,462 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,032 | €17,634 | +€8,603 | +95.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,852 | €597 | -€16,255 | -96.5% |
| Other operating charges | 640/8 | €1,155 | €1,417 | +€262 | +22.7% |
| Gross operating margin | 9900 | €54,706 | €28,013 | -€26,694 | -48.8% |
| Operating profit (loss) | 9901 | €17,415 | €3,573 | -€13,842 | -79.5% |
| Financial income | 75/76B | €8 | €403 | +€395 | +5,247% |
| Recurring financial income | 75 | €8 | €403 | +€395 | +5,247% |
| Financial charges | 65/66B | €1,051 | €2,451 | +€1,400 | +133% |
| Recurring financial charges | 65 | €1,051 | €2,451 | +€1,400 | +133% |
| Profit (loss) for the period before taxes | 9903 | €16,372 | €1,525 | -€14,847 | -90.7% |
| Income taxes | 67/77 | €5,490 | €1,009 | -€4,481 | -81.6% |
| Profit (loss) for the period | 9904 | €10,882 | €516 | -€10,366 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,882 | €516 | -€10,366 | -95.3% |
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.