ELEKTRO-CONSTRUCT: 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-CONSTRUCT
Largest movements
- Tangible fixed assets -€7,640
down €7,640 (-33.7%), from €22,638 to €14,998
of which Furniture and vehicles: -€6,239
- Stocks and contracts -€4,520
no longer reported in 2025 (was €4,520)
- Receivables within one year -€3,667
down €3,667 (-51.5%), from €7,120 to €3,453
of which Other amounts receivable: -€5,318
- Profit (loss) carried forward -€11,230
down €11,230, from €899 to -€10,331
- Debts after one year -€5,022
down €5,022 (-36.4%), from €13,810 to €8,788
- Depreciation +€6,113
up €6,113 (+152%), from €4,011 to €10,124
- Gross operating margin -€4,409
down €4,409 (-74.4%), from €5,925 to €1,516
- Financial charges +€406
up €406 (+83.3%), from €488 to €894
- Financial income -€235
no longer reported in 2025 (was €235)
- Taxes +€187
up €187 (+1,669%), from €11 to €198
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 | €40,620 | €24,651 | -€15,969 | -39.3% |
| Fixed assets | 21/28 | €22,638 | €14,998 | -€7,640 | -33.7% |
| Tangible fixed assets | 22/27 | €22,638 | €14,998 | -€7,640 | -33.7% |
| Plant, machinery and equipment | 23 | €2,593 | €1,193 | -€1,401 | -54.0% |
| Furniture and vehicles | 24 | €20,045 | €13,805 | -€6,239 | -31.1% |
| Current assets | 29/58 | €17,982 | €9,653 | -€8,329 | -46.3% |
| Stocks and contracts in progress | 3 | €4,520 | - | -€4,520 | |
| Stocks | 30/36 | €4,520 | - | -€4,520 | |
| Amounts receivable within one year | 40/41 | €7,120 | €3,453 | -€3,667 | -51.5% |
| Trade receivables | 40 | €1,437 | €3,089 | +€1,652 | +115% |
| Other amounts receivable | 41 | €5,683 | €364 | -€5,318 | -93.6% |
| Cash at bank and in hand | 54/58 | €3,817 | €3,789 | -€28 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,525 | €2,411 | -€114 | -4.5% |
| Total equity and liabilities | 10/49 | €40,620 | €24,651 | -€15,969 | -39.3% |
| Equity | 10/15 | €17,899 | €6,669 | -€11,230 | -62.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €899 | -€10,331 | -€11,230 | |
| Amounts payable | 17/49 | €22,721 | €17,982 | -€4,739 | -20.9% |
| Amounts payable after more than one year | 17 | €13,810 | €8,788 | -€5,022 | -36.4% |
| Financial debts | 170/4 | €13,810 | €8,788 | -€5,022 | -36.4% |
| Amounts payable within one year | 42/48 | €8,911 | €9,194 | +€282 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €5,022 | €5,022 | = | 0.0% |
| Other amounts payable | 47/48 | €3,890 | €4,172 | +€282 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,011 | €10,124 | +€6,113 | +152% |
| Other operating charges | 640/8 | €1,607 | €1,530 | -€77 | -4.8% |
| Gross operating margin | 9900 | €5,925 | €1,516 | -€4,409 | -74.4% |
| Operating profit (loss) | 9901 | €308 | -€10,138 | -€10,445 | |
| Financial income | 75/76B | €235 | - | -€235 | |
| Recurring financial income | 75 | €235 | - | -€235 | |
| Financial charges | 65/66B | €488 | €894 | +€406 | +83.3% |
| Recurring financial charges | 65 | €488 | €894 | +€406 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €56 | -€11,031 | -€11,087 | |
| Income taxes | 67/77 | €11 | €198 | +€187 | +1,669% |
| Profit (loss) for the period | 9904 | €44 | -€11,230 | -€11,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €44 | -€11,230 | -€11,274 |
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 31 October 2026 via checked.be.