ELEKTRO KOCH: 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 KOCH
Largest movements
- Receivables within one year +€14,121
up €14,121 (+45.7%), from €30,894 to €45,015
- Tangible fixed assets -€13,197
down €13,197 (-25.9%), from €50,947 to €37,751
of which Leasing and similar rights: -€11,180
- Cash -€12,966
down €12,966 (-25.2%), from €51,548 to €38,582
mainly Other debts (-€24,038) and Receivables within one year (-€14,121)
- Stocks and contracts -€8,863
down €8,863 (-4.1%), from €216,264 to €207,401
of which Stocks: -€5,934
- Other debts -€24,038
down €24,038 (-87.6%), from €27,438 to €3,400
- Gross operating margin -€13,635
down €13,635 (-5.7%), from €240,545 to €226,911
- Staff costs -€11,592
down €11,592 (-5.2%), from €223,599 to €212,008
- Other operating charges -€2,734
down €2,734 (-62.6%), from €4,368 to €1,634
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 | €430,415 | €407,159 | -€23,256 | -5.4% |
| Fixed assets | 21/28 | €121,525 | €108,328 | -€13,197 | -10.9% |
| Tangible fixed assets | 22/27 | €50,947 | €37,751 | -€13,197 | -25.9% |
| Furniture and vehicles | 24 | €6,105 | €4,088 | -€2,017 | -33.0% |
| Leasing and similar rights | 25 | €44,843 | €33,662 | -€11,180 | -24.9% |
| Financial fixed assets | 28 | €70,578 | €70,578 | = | 0.0% |
| Current assets | 29/58 | €308,889 | €298,830 | -€10,059 | -3.3% |
| Stocks and contracts in progress | 3 | €216,264 | €207,401 | -€8,863 | -4.1% |
| Stocks | 30/36 | €212,443 | €206,509 | -€5,934 | -2.8% |
| Contracts in progress | 37 | €3,821 | €892 | -€2,929 | -76.7% |
| Amounts receivable within one year | 40/41 | €30,894 | €45,015 | +€14,121 | +45.7% |
| Trade receivables | 40 | €30,894 | €45,015 | +€14,121 | +45.7% |
| Cash at bank and in hand | 54/58 | €51,548 | €38,582 | -€12,966 | -25.2% |
| Deferred charges and accrued income | 490/1 | €10,183 | €7,833 | -€2,350 | -23.1% |
| Total equity and liabilities | 10/49 | €430,415 | €407,159 | -€23,256 | -5.4% |
| Equity | 10/15 | €326,201 | €327,993 | +€1,793 | +0.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €30,168 | €31,961 | +€1,793 | +5.9% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,948 | €14,948 | = | 0.0% |
| Distributable reserves | 133 | €8,970 | €10,763 | +€1,793 | +20.0% |
| Profit (loss) carried forward | 14 | €233,533 | €233,533 | = | 0.0% |
| Amounts payable | 17/49 | €104,214 | €79,165 | -€25,048 | -24.0% |
| Amounts payable within one year | 42/48 | €104,214 | €79,165 | -€25,048 | -24.0% |
| Trade debts | 44 | €34,933 | €32,036 | -€2,898 | -8.3% |
| Suppliers | 440/4 | €34,933 | €32,036 | -€2,898 | -8.3% |
| Taxes, remuneration and social security | 45 | €41,842 | €43,730 | +€1,888 | +4.5% |
| Taxes | 450/3 | €10,080 | €10,919 | +€839 | +8.3% |
| Remuneration and social security | 454/9 | €31,762 | €32,811 | +€1,049 | +3.3% |
| Other amounts payable | 47/48 | €27,438 | €3,400 | -€24,038 | -87.6% |
| Non-recurring operating income | 76A | €72 | €4,066 | +€3,995 | +5,581% |
| Remuneration, social security and pensions | 62 | €223,599 | €212,008 | -€11,592 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,322 | €13,197 | -€125 | -0.9% |
| Other operating charges | 640/8 | €4,368 | €1,634 | -€2,734 | -62.6% |
| Gross operating margin | 9900 | €240,545 | €226,911 | -€13,635 | -5.7% |
| Operating profit (loss) | 9901 | -€744 | €73 | +€816 | |
| Financial income | 75/76B | €5,054 | €4,977 | -€76 | -1.5% |
| Recurring financial income | 75 | €5,054 | €4,977 | -€76 | -1.5% |
| Financial charges | 65/66B | €2,701 | €1,991 | -€709 | -26.3% |
| Recurring financial charges | 65 | €2,701 | €1,991 | -€709 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €1,609 | €3,059 | +€1,449 | +90.0% |
| Income taxes | 67/77 | €1,222 | €1,266 | +€44 | +3.6% |
| Profit (loss) for the period | 9904 | €387 | €1,793 | +€1,405 | +363% |
| Profit (loss) for the period to be appropriated | 9905 | €387 | €1,793 | +€1,405 | +363% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.