ELEKTRO KLEMA: what changed
What changed
ELEKTRO KLEMA
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
-€31,400
2024 · -€9,295-€22,104
Equity
€11,388
2024 · €42,787-€31,400
Cash
€8,529
2024 · €27,965-€19,436
Balance sheet total
€39,908
2024 · €82,546-€42,637
Largest movements
Assets
- Cash -€19,436
down €19,436 (-69.5%), from €27,965 to €8,529
mainly Net result for the year (-€31,400) and Other debts (-€12,297)
- Tangible fixed assets -€13,805
down €13,805 (-61.3%), from €22,516 to €8,711
of which Furniture and vehicles: -€12,243
- Stocks and contracts -€10,698
down €10,698 (-45.1%), from €23,698 to €13,000
of which Contracts in progress: -€10,698
Equity and liabilities
- Profit (loss) carried forward -€31,495
down €31,495, from €24,509 to -€6,985
- Other debts -€12,297
down €12,297 (-34.2%), from €35,931 to €23,634
- Trade debts +€1,248
up €1,248 (+45.1%), from €2,768 to €4,015
Income statement
- Purchases and services +€52,070
new in 2025: €52,070
- Turnover +€40,616
new in 2025: €40,616
- Gross operating margin -€21,882
down €21,882, from €5,682 to -€16,200
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€9,295
Gross operating margin
-€21,882
Depreciation
+€87
Other operating charges
-€33
Financial income
-€299
Financial charges
-€3
Taxes
+€25
Result 2025
-€31,400
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€19,436
Investment
€0
Financing
€0
Cash 2024
€27,965
From operations (derived)
-€19,436
Net result for the year
-€31,400
Depreciation
+€13,805
Stocks and contracts
+€10,698
Receivables within one year
-€678
Deferred charges and accrued income
-€624
Trade debts
+€1,248
Tax, wage and social debts
-€188
Other debts
-€12,297
Cash 2025
€8,529
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,546 | €39,908 | -€42,637 | -51.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €22,516 | €8,711 | -€13,805 | -61.3% |
| Tangible fixed assets | 22/27 | €22,516 | €8,711 | -€13,805 | -61.3% |
| Plant, machinery and equipment | 23 | €4,467 | €2,905 | -€1,562 | -35.0% |
| Furniture and vehicles | 24 | €18,049 | €5,806 | -€12,243 | -67.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €60,029 | €31,197 | -€28,832 | -48.0% |
| Stocks and contracts in progress | 3 | €23,698 | €13,000 | -€10,698 | -45.1% |
| Stocks | 30/36 | €8,000 | €8,000 | = | 0.0% |
| Contracts in progress | 37 | €15,698 | €5,000 | -€10,698 | -68.1% |
| Amounts receivable within one year | 40/41 | €4,689 | €5,367 | +€678 | +14.5% |
| Trade receivables | 40 | €2,906 | €5,367 | +€2,460 | +84.7% |
| Other amounts receivable | 41 | €1,782 | €0 | -€1,782 | -100% |
| Cash at bank and in hand | 54/58 | €27,965 | €8,529 | -€19,436 | -69.5% |
| Deferred charges and accrued income | 490/1 | €3,677 | €4,301 | +€624 | +17.0% |
| Total equity and liabilities | 10/49 | €82,546 | €39,908 | -€42,637 | -51.7% |
| Equity | 10/15 | €42,787 | €11,388 | -€31,400 | -73.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,078 | €12,173 | +€95 | +0.8% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €11,841 | €11,936 | +€95 | +0.8% |
| Distributable reserves | 133 | €237 | €237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,509 | -€6,985 | -€31,495 | |
| Amounts payable | 17/49 | €39,758 | €28,521 | -€11,237 | -28.3% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €39,758 | €28,521 | -€11,237 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €2,768 | €4,015 | +€1,248 | +45.1% |
| Suppliers | 440/4 | €2,768 | €4,015 | +€1,248 | +45.1% |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €1,060 | €872 | -€188 | -17.7% |
| Taxes | 450/3 | €1,060 | €872 | -€188 | -17.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €35,931 | €23,634 | -€12,297 | -34.2% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | - | €40,616 | +€40,616 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €52,070 | +€52,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,892 | €13,805 | -€87 | -0.6% |
| Other operating charges | 640/8 | €1,037 | €1,070 | +€33 | +3.2% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €5,682 | -€16,200 | -€21,882 | |
| Operating profit (loss) | 9901 | -€9,247 | -€31,075 | -€21,828 | -236% |
| Financial income | 75/76B | €592 | €293 | -€299 | -50.5% |
| Recurring financial income | 75 | €592 | €293 | -€299 | -50.5% |
| Financial charges | 65/66B | €107 | €110 | +€3 | +2.5% |
| Recurring financial charges | 65 | €107 | €110 | +€3 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,762 | -€30,892 | -€22,129 | -253% |
| Income taxes | 67/77 | €533 | €508 | -€25 | -4.7% |
| Profit (loss) for the period | 9904 | -€9,295 | -€31,400 | -€22,104 | -238% |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,295 | -€31,400 | -€22,104 | -238% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.