ELEKTRO JONAS: 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 JONAS
Largest movements
- Tangible fixed assets -€4,068
down €4,068 (-28.5%), from €14,292 to €10,225
of which Plant, machinery and equipment: -€2,468
- Cash +€2,332
up €2,332 (+163%), from €1,431 to €3,763
mainly Net result for the year (+€5,571) and Depreciation (+€4,580)
- Deferred charges and accrued income -€1,508
down €1,508 (-72.4%), from €2,084 to €576
- Receivables within one year -€671
down €671 (-8.2%), from €8,191 to €7,520
of which Trade receivables: -€3,832
- Other debts -€7,032
down €7,032 (-60.8%), from €11,559 to €4,527
- Profit (loss) carried forward +€5,571
new in 2025: €5,571
- Trade debts -€2,479
down €2,479 (-75.3%), from €3,291 to €812
- Gross operating margin +€1,077
up €1,077 (+9.6%), from €11,165 to €12,242
- Taxes -€727
down €727 (-34.5%), from €2,107 to €1,380
- Financial charges +€229
up €229 (+36.1%), from €633 to €862
- Depreciation +€219
up €219 (+5.0%), from €4,361 to €4,580
- Other operating charges -€168
down €168 (-39.4%), from €428 to €259
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 | €32,917 | €28,925 | -€3,992 | -12.1% |
| Fixed assets | 21/28 | €14,292 | €10,225 | -€4,068 | -28.5% |
| Tangible fixed assets | 22/27 | €14,292 | €10,225 | -€4,068 | -28.5% |
| Plant, machinery and equipment | 23 | €9,488 | €7,020 | -€2,468 | -26.0% |
| Furniture and vehicles | 24 | €4,804 | €3,204 | -€1,600 | -33.3% |
| Current assets | 29/58 | €18,625 | €18,700 | +€76 | +0.4% |
| Stocks and contracts in progress | 3 | €6,918 | €6,841 | -€77 | -1.1% |
| Stocks | 30/36 | €6,918 | €6,841 | -€77 | -1.1% |
| Amounts receivable within one year | 40/41 | €8,191 | €7,520 | -€671 | -8.2% |
| Trade receivables | 40 | €7,100 | €3,267 | -€3,832 | -54.0% |
| Other amounts receivable | 41 | €1,091 | €4,253 | +€3,162 | +290% |
| Cash at bank and in hand | 54/58 | €1,431 | €3,763 | +€2,332 | +163% |
| Deferred charges and accrued income | 490/1 | €2,084 | €576 | -€1,508 | -72.4% |
| Total equity and liabilities | 10/49 | €32,917 | €28,925 | -€3,992 | -12.1% |
| Equity | 10/15 | €18,015 | €23,586 | +€5,571 | +30.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,015 | €15,015 | = | 0.0% |
| Distributable reserves | 133 | €15,015 | €15,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €5,571 | +€5,571 | |
| Amounts payable | 17/49 | €14,902 | €5,339 | -€9,563 | -64.2% |
| Amounts payable within one year | 42/48 | €14,896 | €5,339 | -€9,557 | -64.2% |
| Trade debts | 44 | €3,291 | €812 | -€2,479 | -75.3% |
| Suppliers | 440/4 | €3,291 | €812 | -€2,479 | -75.3% |
| Taxes, remuneration and social security | 45 | €46 | €0 | -€46 | -100% |
| Taxes | 450/3 | €46 | €0 | -€46 | -100% |
| Other amounts payable | 47/48 | €11,559 | €4,527 | -€7,032 | -60.8% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,361 | €4,580 | +€219 | +5.0% |
| Other operating charges | 640/8 | €428 | €259 | -€168 | -39.4% |
| Gross operating margin | 9900 | €11,165 | €12,242 | +€1,077 | +9.6% |
| Operating profit (loss) | 9901 | €6,376 | €7,403 | +€1,027 | +16.1% |
| Financial income | 75/76B | €436 | €410 | -€26 | -6.0% |
| Recurring financial income | 75 | €436 | €410 | -€26 | -6.0% |
| Financial charges | 65/66B | €633 | €862 | +€229 | +36.1% |
| Recurring financial charges | 65 | €633 | €862 | +€229 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €6,179 | €6,951 | +€772 | +12.5% |
| Income taxes | 67/77 | €2,107 | €1,380 | -€727 | -34.5% |
| Profit (loss) for the period | 9904 | €4,072 | €5,571 | +€1,499 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,072 | €5,571 | +€1,499 | +36.8% |
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 18 October 2026 via checked.be.