Elektro Debusschere E & L: 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 Debusschere E & L
Largest movements
- Current investments +€258,512
up €258,512 (+31.7%), from €815,383 to €1.1m
- Cash -€151,204
down €151,204 (-99.8%), from €151,474 to €269
mainly Current investments (-€258,512) and Trade debts (-€2,510)
- Receivables within one year -€35,522
down €35,522 (-13.7%), from €258,572 to €223,051
of which Trade receivables: -€41,914
- Reserves +€52,429
up €52,429 (+4.8%), from €1.1m to €1.2m
of which Distributable reserves: +€52,429
- Gross operating margin -€46,540
down €46,540 (-39.9%), from €116,590 to €70,050
- Taxes -€13,231
down €13,231 (-40.4%), from €32,771 to €19,539
- Financial income +€1,502
up €1,502 (+12.1%), from €12,372 to €13,875
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 | €1,272,370 | €1,334,720 | +€62,350 | +4.9% |
| Fixed assets | 21/28 | €24,375 | €23,216 | -€1,159 | -4.8% |
| Tangible fixed assets | 22/27 | €24,375 | €23,216 | -€1,159 | -4.8% |
| Land and buildings | 22 | €22,750 | €22,500 | -€250 | -1.1% |
| Plant, machinery and equipment | 23 | €1,625 | €716 | -€909 | -56.0% |
| Current assets | 29/58 | €1,247,994 | €1,311,504 | +€63,510 | +5.1% |
| Stocks and contracts in progress | 3 | €13,051 | €7,990 | -€5,061 | -38.8% |
| Stocks | 30/36 | €13,051 | €7,990 | -€5,061 | -38.8% |
| Amounts receivable within one year | 40/41 | €258,572 | €223,051 | -€35,522 | -13.7% |
| Trade receivables | 40 | €257,568 | €215,655 | -€41,914 | -16.3% |
| Other amounts receivable | 41 | €1,004 | €7,396 | +€6,392 | +637% |
| Current investments | 50/53 | €815,383 | €1,073,894 | +€258,512 | +31.7% |
| Cash at bank and in hand | 54/58 | €151,474 | €269 | -€151,204 | -99.8% |
| Deferred charges and accrued income | 490/1 | €9,515 | €6,299 | -€3,216 | -33.8% |
| Total equity and liabilities | 10/49 | €1,272,370 | €1,334,720 | +€62,350 | +4.9% |
| Equity | 10/15 | €1,118,660 | €1,171,089 | +€52,429 | +4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,098,660 | €1,151,089 | +€52,429 | +4.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,098,660 | €1,151,089 | +€52,429 | +4.8% |
| Amounts payable | 17/49 | €153,709 | €163,631 | +€9,921 | +6.5% |
| Amounts payable within one year | 42/48 | €142,747 | €154,596 | +€11,849 | +8.3% |
| Trade debts | 44 | €12,628 | €10,118 | -€2,510 | -19.9% |
| Suppliers | 440/4 | €12,628 | €10,118 | -€2,510 | -19.9% |
| Taxes, remuneration and social security | 45 | €9,410 | €10,692 | +€1,282 | +13.6% |
| Taxes | 450/3 | €9,410 | €10,692 | +€1,282 | +13.6% |
| Other amounts payable | 47/48 | €120,709 | €133,786 | +€13,078 | +10.8% |
| Accrued charges and deferred income | 492/3 | €10,963 | €9,035 | -€1,928 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €1,159 | -€1 | -0.1% |
| Other operating charges | 640/8 | €1,757 | €1,694 | -€64 | -3.6% |
| Gross operating margin | 9900 | €116,590 | €70,050 | -€46,540 | -39.9% |
| Operating profit (loss) | 9901 | €113,672 | €67,197 | -€46,475 | -40.9% |
| Financial income | 75/76B | €12,372 | €13,875 | +€1,502 | +12.1% |
| Recurring financial income | 75 | €12,372 | €13,875 | +€1,502 | +12.1% |
| Financial charges | 65/66B | €9,207 | €9,103 | -€104 | -1.1% |
| Recurring financial charges | 65 | €9,207 | €9,103 | -€104 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €116,837 | €71,968 | -€44,869 | -38.4% |
| Income taxes | 67/77 | €32,771 | €19,539 | -€13,231 | -40.4% |
| Profit (loss) for the period | 9904 | €84,067 | €52,429 | -€31,638 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,067 | €52,429 | -€31,638 | -37.6% |
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 14 October 2026 via checked.be.