ELEKTRO COMA: 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 COMA
Largest movements
- Receivables within one year +€164,432
up €164,432 (+90.5%), from €181,788 to €346,220
of which Trade receivables: +€255,619
- Tangible fixed assets +€16,017
up €16,017 (+24.9%), from €64,345 to €80,362
of which Leasing and similar rights: +€19,705
- Cash -€13,637
down €13,637 (-57.1%), from €23,864 to €10,227
mainly Receivables within one year (-€164,432) and Investment in fixed assets (net) (-€35,946)
- Reserves +€74,436
up €74,436 (+56.2%), from €132,459 to €206,895
- Trade debts +€66,201
up €66,201 (+1018.9%), from €6,497 to €72,699
- Profit (loss) carried forward -€63,444
down €63,444 (-99.8%), from €63,602 to €158
- Tax, wage and social debts +€39,942
up €39,942 (+203.3%), from €19,650 to €59,592
of which Remuneration and social security: +€29,729
- Other debts +€39,778
up €39,778 (+90.8%), from €43,811 to €83,589
- Gross operating margin +€86,219
up €86,219 (+31.1%), from €277,316 to €363,535
- Staff costs +€72,450
up €72,450 (+33.9%), from €213,480 to €285,930
- Other operating charges +€27,211
up €27,211 (+1586.7%), from €1,715 to €28,926
- Taxes +€4,797
up €4,797 (+48.8%), from €9,824 to €14,621
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.
Cash bridge derived
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 | €311,491 | €483,165 | +€171,674 | +55.1% |
| Fixed assets | 21/28 | €64,520 | €80,362 | +€15,842 | +24.6% |
| Tangible fixed assets | 22/27 | €64,345 | €80,362 | +€16,017 | +24.9% |
| Land and buildings | 22 | €4,777 | €3,224 | -€1,553 | -32.5% |
| Plant, machinery and equipment | 23 | €17,294 | €15,092 | -€2,202 | -12.7% |
| Furniture and vehicles | 24 | €8,254 | €8,321 | +€67 | +0.8% |
| Leasing and similar rights | 25 | €34,019 | €53,725 | +€19,705 | +57.9% |
| Financial fixed assets | 28 | €175 | €0 | -€175 | -100.0% |
| Current assets | 29/58 | €246,971 | €402,802 | +€155,832 | +63.1% |
| Stocks and contracts in progress | 3 | €38,332 | €39,180 | +€848 | +2.2% |
| Stocks | 30/36 | €38,332 | €39,180 | +€848 | +2.2% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €181,788 | €346,220 | +€164,432 | +90.5% |
| Trade receivables | 40 | €90,425 | €346,045 | +€255,619 | +282.7% |
| Other amounts receivable | 41 | €91,363 | €176 | -€91,187 | -99.8% |
| Cash at bank and in hand | 54/58 | €23,864 | €10,227 | -€13,637 | -57.1% |
| Deferred charges and accrued income | 490/1 | €2,986 | €7,174 | +€4,189 | +140.3% |
| Total equity and liabilities | 10/49 | €311,491 | €483,165 | +€171,674 | +55.1% |
| Equity | 10/15 | €214,661 | €225,654 | +€10,992 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,459 | €206,895 | +€74,436 | +56.2% |
| Distributable reserves | 133 | €132,459 | €206,895 | +€74,436 | +56.2% |
| Profit (loss) carried forward | 14 | €63,602 | €158 | -€63,444 | -99.8% |
| Amounts payable | 17/49 | €96,829 | €257,511 | +€160,682 | +165.9% |
| Amounts payable after more than one year | 17 | €17,088 | €26,405 | +€9,317 | +54.5% |
| Financial debts | 170/4 | €17,088 | €26,405 | +€9,317 | +54.5% |
| Amounts payable within one year | 42/48 | €79,741 | €231,106 | +€151,365 | +189.8% |
| Current portion of amounts payable after more than one year | 42 | €9,782 | €15,225 | +€5,443 | +55.6% |
| Trade debts | 44 | €6,497 | €72,699 | +€66,201 | +1018.9% |
| Suppliers | 440/4 | €6,497 | €72,699 | +€66,201 | +1018.9% |
| Taxes, remuneration and social security | 45 | €19,650 | €59,592 | +€39,942 | +203.3% |
| Taxes | 450/3 | €10,533 | €20,747 | +€10,213 | +97.0% |
| Remuneration and social security | 454/9 | €9,117 | €38,846 | +€29,729 | +326.1% |
| Other amounts payable | 47/48 | €43,811 | €83,589 | +€39,778 | +90.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €213,480 | €285,930 | +€72,450 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,987 | €20,104 | -€2,883 | -12.5% |
| Other operating charges | 640/8 | €1,715 | €28,926 | +€27,211 | +1586.7% |
| Gross operating margin | 9900 | €277,316 | €363,535 | +€86,219 | +31.1% |
| Operating profit (loss) | 9901 | €39,134 | €28,575 | -€10,559 | -27.0% |
| Financial income | 75/76B | €10 | €933 | +€923 | +9214.1% |
| Recurring financial income | 75 | €10 | €933 | +€923 | +9214.1% |
| Financial charges | 65/66B | €3,137 | €3,895 | +€758 | +24.2% |
| Recurring financial charges | 65 | €3,137 | €3,895 | +€758 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €36,007 | €25,614 | -€10,393 | -28.9% |
| Income taxes | 67/77 | €9,824 | €14,621 | +€4,797 | +48.8% |
| Profit (loss) for the period | 9904 | €26,183 | €10,992 | -€15,190 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,183 | €10,992 | -€15,190 | -58.0% |
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 10 October 2026 via checked.be.