ELEKTRO DESIGN: 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 DESIGN
Largest movements
- Receivables within one year +€20,387
up €20,387 (+781%), from €2,611 to €22,997
of which Trade receivables: +€20,096
- Stocks and contracts -€12,450
down €12,450 (-48.2%), from €25,820 to €13,370
- Tangible fixed assets -€4,897
down €4,897 (-37.1%), from €13,212 to €8,315
of which Furniture and vehicles: -€4,823
- Reserves +€15,046
new in 2025: €15,046
- Other debts -€10,304
down €10,304 (-29.7%), from €34,725 to €24,421
- Profit (loss) carried forward +€5,358
up €5,358, from -€5,358 to €0
- Current portion of long-term debt -€4,888
down €4,888 (-66.3%), from €7,369 to €2,481
- Debts after one year -€2,481
down €2,481 (-100%), from €2,481 to €0
- Gross operating margin +€32,944
up €32,944 (+1,137%), from €2,897 to €35,841
- Taxes +€8,386
up €8,386 (+12,764%), from €66 to €8,451
- Depreciation -€999
down €999 (-16.9%), from €5,896 to €4,897
- Other operating charges -€504
down €504 (-21.3%), from €2,359 to €1,856
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 | €46,924 | €50,393 | +€3,469 | +7.4% |
| Fixed assets | 21/28 | €13,212 | €8,315 | -€4,897 | -37.1% |
| Tangible fixed assets | 22/27 | €13,212 | €8,315 | -€4,897 | -37.1% |
| Land and buildings | 22 | €2,415 | €2,341 | -€74 | -3.1% |
| Furniture and vehicles | 24 | €10,796 | €5,974 | -€4,823 | -44.7% |
| Current assets | 29/58 | €33,713 | €42,078 | +€8,366 | +24.8% |
| Stocks and contracts in progress | 3 | €25,820 | €13,370 | -€12,450 | -48.2% |
| Stocks | 30/36 | €25,820 | €13,370 | -€12,450 | -48.2% |
| Amounts receivable within one year | 40/41 | €2,611 | €22,997 | +€20,387 | +781% |
| Trade receivables | 40 | €1,343 | €21,439 | +€20,096 | +1,496% |
| Other amounts receivable | 41 | €1,268 | €1,558 | +€291 | +22.9% |
| Cash at bank and in hand | 54/58 | €5,237 | €5,711 | +€474 | +9.1% |
| Deferred charges and accrued income | 490/1 | €45 | €0 | -€45 | -100% |
| Total equity and liabilities | 10/49 | €46,924 | €50,393 | +€3,469 | +7.4% |
| Equity | 10/15 | -€1,358 | €19,046 | +€20,405 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €15,046 | +€15,046 | |
| Distributable reserves | 133 | - | €15,046 | +€15,046 | |
| Profit (loss) carried forward | 14 | -€5,358 | €0 | +€5,358 | |
| Amounts payable | 17/49 | €48,283 | €31,347 | -€16,936 | -35.1% |
| Amounts payable after more than one year | 17 | €2,481 | €0 | -€2,481 | -100% |
| Financial debts | 170/4 | €2,481 | €0 | -€2,481 | -100% |
| Amounts payable within one year | 42/48 | €45,802 | €31,347 | -€14,455 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €7,369 | €2,481 | -€4,888 | -66.3% |
| Trade debts | 44 | €3,642 | €2,159 | -€1,483 | -40.7% |
| Suppliers | 440/4 | €3,642 | €2,159 | -€1,483 | -40.7% |
| Taxes, remuneration and social security | 45 | €66 | €2,286 | +€2,221 | +3,380% |
| Taxes | 450/3 | €66 | €2,286 | +€2,221 | +3,380% |
| Other amounts payable | 47/48 | €34,725 | €24,421 | -€10,304 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,896 | €4,897 | -€999 | -16.9% |
| Other operating charges | 640/8 | €2,359 | €1,856 | -€504 | -21.3% |
| Gross operating margin | 9900 | €2,897 | €35,841 | +€32,944 | +1,137% |
| Operating profit (loss) | 9901 | -€5,358 | €29,088 | +€34,446 | |
| Financial income | 75/76B | €976 | €774 | -€202 | -20.7% |
| Recurring financial income | 75 | €976 | €774 | -€202 | -20.7% |
| Financial charges | 65/66B | €911 | €1,006 | +€95 | +10.5% |
| Recurring financial charges | 65 | €911 | €1,006 | +€95 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,293 | €28,856 | +€34,149 | |
| Income taxes | 67/77 | €66 | €8,451 | +€8,386 | +12,764% |
| Profit (loss) for the period | 9904 | -€5,358 | €20,405 | +€25,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,358 | €20,405 | +€25,763 |
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 19 October 2026 via checked.be.