Elektro Commyn: 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 Commyn
Largest movements
- Stocks and contracts +€29,448
up €29,448 (+154%), from €19,076 to €48,523
of which Contracts in progress: +€19,182
- Tangible fixed assets -€11,722
down €11,722 (-41.2%), from €28,453 to €16,731
of which Leasing and similar rights: -€8,039
- Receivables within one year +€9,481
up €9,481 (+26.5%), from €35,737 to €45,218
of which Trade receivables: +€19,812
- Cash -€3,865
down €3,865 (-80.4%), from €4,805 to €940
mainly Stocks and contracts (-€29,448) and Receivables within one year (-€9,481)
- Intangible fixed assets +€3,411
new in 2025: €3,411
- Other debts +€23,173
new in 2025: €23,173
- Trade debts +€15,682
up €15,682 (+106%), from €14,739 to €30,421
- Debts after one year -€7,993
down €7,993 (-55.7%), from €14,358 to €6,365
- Current portion of long-term debt -€4,002
down €4,002 (-27.2%), from €14,690 to €10,688
- Tax, wage and social debts -€2,394
down €2,394 (-62.9%), from €3,804 to €1,410
of which Remuneration and social security: -€2,900
- Gross operating margin -€42,113
down €42,113 (-69.7%), from €60,417 to €18,305
- Taxes -€9,238
down €9,238 (-94.8%), from €9,743 to €506
- Depreciation +€3,543
up €3,543 (+37.6%), from €9,416 to €12,959
- Financial income -€659
down €659 (-94.9%), from €694 to €35
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 | €88,751 | €114,833 | +€26,082 | +29.4% |
| Fixed assets | 21/28 | €28,453 | €20,142 | -€8,311 | -29.2% |
| Intangible fixed assets | 21 | - | €3,411 | +€3,411 | |
| Tangible fixed assets | 22/27 | €28,453 | €16,731 | -€11,722 | -41.2% |
| Plant, machinery and equipment | 23 | €7,366 | €4,132 | -€3,234 | -43.9% |
| Furniture and vehicles | 24 | €3,032 | €2,583 | -€449 | -14.8% |
| Leasing and similar rights | 25 | €18,054 | €10,015 | -€8,039 | -44.5% |
| Current assets | 29/58 | €60,299 | €94,692 | +€34,393 | +57.0% |
| Stocks and contracts in progress | 3 | €19,076 | €48,523 | +€29,448 | +154% |
| Stocks | 30/36 | €19,076 | €29,342 | +€10,266 | +53.8% |
| Contracts in progress | 37 | - | €19,182 | +€19,182 | |
| Amounts receivable within one year | 40/41 | €35,737 | €45,218 | +€9,481 | +26.5% |
| Trade receivables | 40 | €9,164 | €28,977 | +€19,812 | +216% |
| Other amounts receivable | 41 | €26,573 | €16,242 | -€10,332 | -38.9% |
| Cash at bank and in hand | 54/58 | €4,805 | €940 | -€3,865 | -80.4% |
| Deferred charges and accrued income | 490/1 | €681 | €10 | -€671 | -98.5% |
| Total equity and liabilities | 10/49 | €88,751 | €114,833 | +€26,082 | +29.4% |
| Equity | 10/15 | €41,160 | €42,776 | +€1,616 | +3.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,160 | €39,776 | +€1,616 | +4.2% |
| Distributable reserves | 133 | €38,160 | €39,776 | +€1,616 | +4.2% |
| Amounts payable | 17/49 | €47,591 | €72,057 | +€24,466 | +51.4% |
| Amounts payable after more than one year | 17 | €14,358 | €6,365 | -€7,993 | -55.7% |
| Financial debts | 170/4 | €14,358 | €6,365 | -€7,993 | -55.7% |
| Amounts payable within one year | 42/48 | €33,233 | €65,692 | +€32,459 | +97.7% |
| Current portion of amounts payable after more than one year | 42 | €14,690 | €10,688 | -€4,002 | -27.2% |
| Trade debts | 44 | €14,739 | €30,421 | +€15,682 | +106% |
| Suppliers | 440/4 | €14,739 | €30,421 | +€15,682 | +106% |
| Taxes, remuneration and social security | 45 | €3,804 | €1,410 | -€2,394 | -62.9% |
| Taxes | 450/3 | €904 | €1,410 | +€506 | +55.9% |
| Remuneration and social security | 454/9 | €2,900 | €0 | -€2,900 | -100% |
| Other amounts payable | 47/48 | - | €23,173 | +€23,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,416 | €12,959 | +€3,543 | +37.6% |
| Other operating charges | 640/8 | €1,011 | €908 | -€103 | -10.2% |
| Gross operating margin | 9900 | €60,417 | €18,305 | -€42,113 | -69.7% |
| Operating profit (loss) | 9901 | €49,991 | €4,438 | -€45,553 | -91.1% |
| Financial income | 75/76B | €694 | €35 | -€659 | -94.9% |
| Recurring financial income | 75 | €694 | €35 | -€659 | -94.9% |
| Financial charges | 65/66B | €2,781 | €2,351 | -€430 | -15.5% |
| Recurring financial charges | 65 | €2,781 | €2,351 | -€430 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €47,904 | €2,122 | -€45,782 | -95.6% |
| Income taxes | 67/77 | €9,743 | €506 | -€9,238 | -94.8% |
| Profit (loss) for the period | 9904 | €38,160 | €1,616 | -€36,544 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,160 | €1,616 | -€36,544 | -95.8% |
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.