ELEKTRO DE VRIENT: 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 DE VRIENT
Largest movements
- Receivables within one year +€31,074
up €31,074 (+101%), from €30,742 to €61,816
of which Trade receivables: +€30,075
- Stocks and contracts -€6,300
down €6,300 (-37.5%), from €16,800 to €10,500
- Trade debts +€15,353
up €15,353 (+99.5%), from €15,431 to €30,785
- Short-term financial debts +€7,782
up €7,782 (+1,054%), from €738 to €8,520
of which Credit institutions: +€7,782
- Accrued charges and deferred income +€1,620
new in 2025: €1,620
- Current portion of long-term debt -€977
no longer reported in 2025 (was €977)
- Gross operating margin -€21,589
down €21,589 (-76.1%), from €28,369 to €6,780
- Taxes -€1,970
down €1,970 (-64.0%), from €3,079 to €1,110
- Financial charges +€452
up €452 (+13.3%), from €3,396 to €3,848
- Depreciation +€353
up €353 (+150%), from €236 to €588
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 | €55,025 | €78,690 | +€23,664 | +43.0% |
| Fixed assets | 21/28 | €3,488 | €2,900 | -€588 | -16.9% |
| Tangible fixed assets | 22/27 | €2,992 | €2,404 | -€588 | -19.7% |
| Plant, machinery and equipment | 23 | €1,226 | €991 | -€235 | -19.1% |
| Furniture and vehicles | 24 | €1,766 | €1,413 | -€353 | -20.0% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €51,537 | €75,790 | +€24,252 | +47.1% |
| Stocks and contracts in progress | 3 | €16,800 | €10,500 | -€6,300 | -37.5% |
| Stocks | 30/36 | €16,800 | €10,500 | -€6,300 | -37.5% |
| Amounts receivable within one year | 40/41 | €30,742 | €61,816 | +€31,074 | +101% |
| Trade receivables | 40 | €26,870 | €56,945 | +€30,075 | +112% |
| Other amounts receivable | 41 | €3,872 | €4,871 | +€999 | +25.8% |
| Cash at bank and in hand | 54/58 | €1,170 | €1,043 | -€126 | -10.8% |
| Deferred charges and accrued income | 490/1 | €2,826 | €2,430 | -€396 | -14.0% |
| Total equity and liabilities | 10/49 | €55,025 | €78,690 | +€23,664 | +43.0% |
| Equity | 10/15 | €30,902 | €31,218 | +€316 | +1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,299 | €12,615 | +€316 | +2.6% |
| Distributable reserves | 133 | €12,299 | €12,615 | +€316 | +2.6% |
| Profit (loss) carried forward | 14 | €11 | €11 | +€0 | +3.0% |
| Amounts payable | 17/49 | €24,123 | €47,471 | +€23,348 | +96.8% |
| Amounts payable within one year | 42/48 | €24,123 | €45,851 | +€21,728 | +90.1% |
| Current portion of amounts payable after more than one year | 42 | €977 | - | -€977 | |
| Financial debts | 43 | €738 | €8,520 | +€7,782 | +1,054% |
| Credit institutions | 430/8 | - | €7,782 | +€7,782 | |
| Other loans | 439 | €738 | €738 | = | 0.0% |
| Trade debts | 44 | €15,431 | €30,785 | +€15,353 | +99.5% |
| Suppliers | 440/4 | €15,431 | €30,785 | +€15,353 | +99.5% |
| Taxes, remuneration and social security | 45 | €838 | €838 | = | 0.0% |
| Taxes | 450/3 | €838 | €838 | = | 0.0% |
| Other amounts payable | 47/48 | €6,139 | €5,709 | -€430 | -7.0% |
| Accrued charges and deferred income | 492/3 | - | €1,620 | +€1,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €588 | +€353 | +150% |
| Other operating charges | 640/8 | €1,248 | €1,090 | -€157 | -12.6% |
| Gross operating margin | 9900 | €28,369 | €6,780 | -€21,589 | -76.1% |
| Operating profit (loss) | 9901 | €26,886 | €5,101 | -€21,785 | -81.0% |
| Financial income | 75/76B | €13 | €173 | +€160 | +1,279% |
| Recurring financial income | 75 | €13 | €173 | +€160 | +1,279% |
| Financial charges | 65/66B | €3,396 | €3,848 | +€452 | +13.3% |
| Recurring financial charges | 65 | €3,396 | €3,848 | +€452 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €23,503 | €1,426 | -€22,077 | -93.9% |
| Income taxes | 67/77 | €3,079 | €1,110 | -€1,970 | -64.0% |
| Profit (loss) for the period | 9904 | €20,423 | €316 | -€20,107 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,423 | €316 | -€20,107 | -98.5% |
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.