ELEKTRO-FIX-IT: 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-FIX-IT
Largest movements
- Receivables within one year -€5,449
down €5,449 (-38.6%), from €14,110 to €8,661
of which Trade receivables: -€5,440
- Deferred charges and accrued income -€1,766
down €1,766 (-84.4%), from €2,092 to €326
- Cash +€1,762
up €1,762 (+25.8%), from €6,833 to €8,595
mainly Receivables within one year (+€5,449) and Net result for the year (+€4,498)
- Stocks and contracts -€1,690
down €1,690 (-20.0%), from €8,450 to €6,760
- Tangible fixed assets -€1,183
down €1,183 (-42.7%), from €2,771 to €1,588
of which Furniture and vehicles: -€765
- Other debts -€8,262
down €8,262 (-59.6%), from €13,853 to €5,590
- Trade debts -€5,341
down €5,341 (-75.0%), from €7,123 to €1,782
- Profit (loss) carried forward +€4,498
up €4,498 (+20.1%), from -€22,386 to -€17,889
- Accrued charges and deferred income +€4,417
up €4,417 (+220%), from €2,007 to €6,424
- Tax, wage and social debts -€3,636
down €3,636 (-37.4%), from €9,719 to €6,083
of which Remuneration and social security: -€5,000
- Gross operating margin +€32,240
up €32,240, from -€25,585 to €6,655
- Financial charges -€595
down €595 (-86.6%), from €687 to €92
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 | €34,315 | €25,990 | -€8,325 | -24.3% |
| Fixed assets | 21/28 | €2,831 | €1,648 | -€1,183 | -41.8% |
| Tangible fixed assets | 22/27 | €2,771 | €1,588 | -€1,183 | -42.7% |
| Plant, machinery and equipment | 23 | €1,575 | €1,157 | -€418 | -26.5% |
| Furniture and vehicles | 24 | €1,196 | €431 | -€765 | -64.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €31,485 | €24,342 | -€7,142 | -22.7% |
| Stocks and contracts in progress | 3 | €8,450 | €6,760 | -€1,690 | -20.0% |
| Stocks | 30/36 | €8,450 | €6,760 | -€1,690 | -20.0% |
| Amounts receivable within one year | 40/41 | €14,110 | €8,661 | -€5,449 | -38.6% |
| Trade receivables | 40 | €14,101 | €8,661 | -€5,440 | -38.6% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €6,833 | €8,595 | +€1,762 | +25.8% |
| Deferred charges and accrued income | 490/1 | €2,092 | €326 | -€1,766 | -84.4% |
| Total equity and liabilities | 10/49 | €34,315 | €25,990 | -€8,325 | -24.3% |
| Equity | 10/15 | €1,614 | €6,111 | +€4,498 | +279% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Other | 1319 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,386 | -€17,889 | +€4,498 | +20.1% |
| Amounts payable | 17/49 | €32,702 | €19,879 | -€12,822 | -39.2% |
| Amounts payable within one year | 42/48 | €30,695 | €13,455 | -€17,240 | -56.2% |
| Trade debts | 44 | €7,123 | €1,782 | -€5,341 | -75.0% |
| Suppliers | 440/4 | €7,123 | €1,782 | -€5,341 | -75.0% |
| Taxes, remuneration and social security | 45 | €9,719 | €6,083 | -€3,636 | -37.4% |
| Taxes | 450/3 | €2,219 | €3,583 | +€1,364 | +61.5% |
| Remuneration and social security | 454/9 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Other amounts payable | 47/48 | €13,853 | €5,590 | -€8,262 | -59.6% |
| Accrued charges and deferred income | 492/3 | €2,007 | €6,424 | +€4,417 | +220% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €1,183 | -€0 | 0.0% |
| Other operating charges | 640/8 | €640 | €668 | +€28 | +4.4% |
| Gross operating margin | 9900 | -€25,585 | €6,655 | +€32,240 | |
| Operating profit (loss) | 9901 | -€27,408 | €4,804 | +€32,212 | |
| Financial income | 75/76B | €9 | €19 | +€10 | +111% |
| Recurring financial income | 75 | €9 | €19 | +€10 | +111% |
| Financial charges | 65/66B | €687 | €92 | -€595 | -86.6% |
| Recurring financial charges | 65 | €687 | €92 | -€595 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,087 | €4,730 | +€32,817 | |
| Income taxes | 67/77 | €35 | €233 | +€198 | +562% |
| Profit (loss) for the period | 9904 | -€28,122 | €4,498 | +€32,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,122 | €4,498 | +€32,619 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.