Elektro HB: 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 HB
Largest movements
- Cash +€8,162
up €8,162 (+1,536%), from €531 to €8,693
mainly Receivables within one year (+€7,386) and Depreciation (+€6,893)
- Receivables within one year -€7,386
down €7,386 (-95.3%), from €7,749 to €363
of which Other amounts receivable: -€7,386
- Tangible fixed assets -€6,893
down €6,893 (-34.5%), from €19,969 to €13,076
of which Furniture and vehicles: -€4,250
- Other debts +€5,070
up €5,070 (+133%), from €3,825 to €8,896
- Profit (loss) carried forward -€5,003
down €5,003 (-44.7%), from €11,197 to €6,194
- Trade debts -€3,657
down €3,657 (-86.3%), from €4,239 to €582
- Tax, wage and social debts -€2,527
down €2,527 (-63.4%), from €3,989 to €1,462
- Gross operating margin -€3,738
down €3,738 (-54.0%), from €6,921 to €3,183
- Depreciation +€1,926
up €1,926 (+38.8%), from €4,967 to €6,893
- Taxes -€383
down €383 (-41.5%), from €922 to €540
- Other operating charges -€160
down €160 (-27.0%), from €593 to €433
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 | €28,250 | €22,133 | -€6,117 | -21.7% |
| Fixed assets | 21/28 | €19,969 | €13,076 | -€6,893 | -34.5% |
| Tangible fixed assets | 22/27 | €19,969 | €13,076 | -€6,893 | -34.5% |
| Land and buildings | 22 | €10,628 | €8,389 | -€2,239 | -21.1% |
| Plant, machinery and equipment | 23 | €1,061 | €658 | -€403 | -38.0% |
| Furniture and vehicles | 24 | €8,279 | €4,029 | -€4,250 | -51.3% |
| Current assets | 29/58 | €8,281 | €9,057 | +€776 | +9.4% |
| Amounts receivable within one year | 40/41 | €7,749 | €363 | -€7,386 | -95.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,749 | €363 | -€7,386 | -95.3% |
| Cash at bank and in hand | 54/58 | €531 | €8,693 | +€8,162 | +1,536% |
| Total equity and liabilities | 10/49 | €28,250 | €22,133 | -€6,117 | -21.7% |
| Equity | 10/15 | €16,197 | €11,194 | -€5,003 | -30.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,197 | €6,194 | -€5,003 | -44.7% |
| Amounts payable | 17/49 | €12,053 | €10,939 | -€1,114 | -9.2% |
| Amounts payable within one year | 42/48 | €12,053 | €10,939 | -€1,114 | -9.2% |
| Trade debts | 44 | €4,239 | €582 | -€3,657 | -86.3% |
| Suppliers | 440/4 | €4,239 | €582 | -€3,657 | -86.3% |
| Taxes, remuneration and social security | 45 | €3,989 | €1,462 | -€2,527 | -63.4% |
| Taxes | 450/3 | €3,989 | €1,462 | -€2,527 | -63.4% |
| Other amounts payable | 47/48 | €3,825 | €8,896 | +€5,070 | +133% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,967 | €6,893 | +€1,926 | +38.8% |
| Other operating charges | 640/8 | €593 | €433 | -€160 | -27.0% |
| Gross operating margin | 9900 | €6,921 | €3,183 | -€3,738 | -54.0% |
| Operating profit (loss) | 9901 | €1,111 | -€4,393 | -€5,504 | |
| Financial income | 75/76B | €16 | €1 | -€15 | -93.2% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -93.2% |
| Financial charges | 65/66B | €123 | €71 | -€51 | -41.8% |
| Recurring financial charges | 65 | €123 | €71 | -€51 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €1,005 | -€4,464 | -€5,468 | |
| Income taxes | 67/77 | €922 | €540 | -€383 | -41.5% |
| Profit (loss) for the period | 9904 | €82 | -€5,003 | -€5,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €82 | -€5,003 | -€5,085 |
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 17 October 2026 via checked.be.