ELEKTRO DL: 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 DL
Largest movements
- Receivables within one year +€14,859
up €14,859 (+28.9%), from €51,330 to €66,190
of which Other amounts receivable: +€18,230
- Trade debts +€29,209
up €29,209 (+71.1%), from €41,064 to €70,273
- Debts after one year -€8,357
down €8,357 (-51.2%), from €16,319 to €7,962
- Tax, wage and social debts -€6,967
down €6,967 (-94.4%), from €7,384 to €417
of which Taxes: -€5,822
- Short-term financial debts -€4,563
down €4,563 (-20.8%), from €21,926 to €17,364
- Current portion of long-term debt +€2,979
up €2,979 (+37.1%), from €8,027 to €11,006
- Gross operating margin +€11,346
up €11,346 (+21.2%), from €53,635 to €64,982
- Other operating charges -€8,628
down €8,628 (-79.7%), from €10,831 to €2,203
- Financial charges -€6,632
down €6,632 (-45.5%), from €14,588 to €7,956
- Staff costs +€3,104
up €3,104 (+6.6%), from €46,864 to €49,968
- Write-downs +€1,564
new in 2025: €1,564
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 | €102,097 | €115,835 | +€13,738 | +13.5% |
| Fixed assets | 21/28 | €12,463 | €12,016 | -€447 | -3.6% |
| Intangible fixed assets | 21 | - | €535 | +€535 | |
| Tangible fixed assets | 22/27 | €11,263 | €10,281 | -€982 | -8.7% |
| Land and buildings | 22 | €2,620 | €2,275 | -€345 | -13.2% |
| Plant, machinery and equipment | 23 | €4,138 | €5,065 | +€927 | +22.4% |
| Furniture and vehicles | 24 | €3,535 | €2,265 | -€1,271 | -35.9% |
| Other tangible fixed assets | 26 | €969 | €677 | -€293 | -30.2% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €89,634 | €103,819 | +€14,185 | +15.8% |
| Stocks and contracts in progress | 3 | €32,737 | €33,489 | +€752 | +2.3% |
| Stocks | 30/36 | €32,737 | €33,489 | +€752 | +2.3% |
| Amounts receivable within one year | 40/41 | €51,330 | €66,190 | +€14,859 | +28.9% |
| Trade receivables | 40 | €38,581 | €35,210 | -€3,371 | -8.7% |
| Other amounts receivable | 41 | €12,750 | €30,980 | +€18,230 | +143% |
| Cash at bank and in hand | 54/58 | €858 | €0 | -€858 | -100% |
| Deferred charges and accrued income | 490/1 | €4,708 | €4,140 | -€568 | -12.1% |
| Total equity and liabilities | 10/49 | €102,097 | €115,835 | +€13,738 | +13.5% |
| Equity | 10/15 | €7,377 | €8,814 | +€1,436 | +19.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €7,277 | €8,714 | +€1,436 | +19.7% |
| Distributable reserves | 133 | €7,277 | €8,714 | +€1,436 | +19.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €94,719 | €107,021 | +€12,302 | +13.0% |
| Amounts payable after more than one year | 17 | €16,319 | €7,962 | -€8,357 | -51.2% |
| Financial debts | 170/4 | €16,319 | €7,962 | -€8,357 | -51.2% |
| Amounts payable within one year | 42/48 | €78,401 | €99,059 | +€20,659 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €8,027 | €11,006 | +€2,979 | +37.1% |
| Financial debts | 43 | €21,926 | €17,364 | -€4,563 | -20.8% |
| Credit institutions | 430/8 | €21,926 | €17,364 | -€4,563 | -20.8% |
| Trade debts | 44 | €41,064 | €70,273 | +€29,209 | +71.1% |
| Suppliers | 440/4 | €41,064 | €70,273 | +€29,209 | +71.1% |
| Taxes, remuneration and social security | 45 | €7,384 | €417 | -€6,967 | -94.4% |
| Taxes | 450/3 | €6,238 | €417 | -€5,822 | -93.3% |
| Remuneration and social security | 454/9 | €1,145 | €0 | -€1,145 | -100% |
| Remuneration, social security and pensions | 62 | €46,864 | €49,968 | +€3,104 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,237 | €2,446 | -€791 | -24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,564 | +€1,564 | |
| Other operating charges | 640/8 | €10,831 | €2,203 | -€8,628 | -79.7% |
| Gross operating margin | 9900 | €53,635 | €64,982 | +€11,346 | +21.2% |
| Operating profit (loss) | 9901 | -€7,296 | €8,801 | +€16,098 | |
| Financial income | 75/76B | €51 | €796 | +€746 | +1,474% |
| Recurring financial income | 75 | €51 | €796 | +€746 | +1,474% |
| Financial charges | 65/66B | €14,588 | €7,956 | -€6,632 | -45.5% |
| Recurring financial charges | 65 | €14,588 | €7,956 | -€6,632 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,834 | €1,642 | +€23,475 | |
| Income taxes | 67/77 | €238 | €205 | -€33 | -13.8% |
| Profit (loss) for the period | 9904 | -€22,072 | €1,436 | +€23,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,072 | €1,436 | +€23,508 |
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 20 October 2026 via checked.be.