ELEKTRO LINO: 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 LINO
Largest movements
- Cash +€58,360
up €58,360 (+1,213%), from €4,810 to €63,170
mainly Tax, wage and social debts (+€28,866) and Net result for the year (+€23,987)
- Tangible fixed assets +€5,780
up €5,780 (+75.1%), from €7,692 to €13,471
of which Furniture and vehicles: +€12,757
- Receivables within one year +€4,437
up €4,437 (+29.4%), from €15,104 to €19,541
- Deferred charges and accrued income -€1,457
down €1,457 (-33.4%), from €4,363 to €2,906
- Tax, wage and social debts +€28,866
up €28,866 (+203%), from €14,234 to €43,100
of which Remuneration and social security: +€24,338
- Profit (loss) carried forward +€23,987
up €23,987, from -€16,025 to €7,961
- Debts after one year +€13,173
up €13,173 (+136%), from €9,671 to €22,844
- Trade debts +€1,095
up €1,095 (+30.1%), from €3,637 to €4,732
- Gross operating margin +€24,655
up €24,655 (+159%), from €15,532 to €40,186
- Financial charges +€6,922
up €6,922 (+724%), from €956 to €7,878
of which Non-recurring financial charges: +€7,183
- Taxes +€5,897
up €5,897 (+503%), from €1,172 to €7,070
- Depreciation -€763
down €763 (-49.7%), from €1,534 to €772
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 | €31,969 | €99,089 | +€67,120 | +210% |
| Fixed assets | 21/28 | €7,692 | €13,471 | +€5,780 | +75.1% |
| Tangible fixed assets | 22/27 | €7,692 | €13,471 | +€5,780 | +75.1% |
| Land and buildings | 22 | €1,119 | - | -€1,119 | |
| Plant, machinery and equipment | 23 | €508 | - | -€508 | |
| Furniture and vehicles | 24 | €715 | €13,471 | +€12,757 | +1,785% |
| Other tangible fixed assets | 26 | €5,350 | - | -€5,350 | |
| Current assets | 29/58 | €24,277 | €85,618 | +€61,340 | +253% |
| Amounts receivable within one year | 40/41 | €15,104 | €19,541 | +€4,437 | +29.4% |
| Trade receivables | 40 | €15,104 | €19,541 | +€4,437 | +29.4% |
| Cash at bank and in hand | 54/58 | €4,810 | €63,170 | +€58,360 | +1,213% |
| Deferred charges and accrued income | 490/1 | €4,363 | €2,906 | -€1,457 | -33.4% |
| Total equity and liabilities | 10/49 | €31,969 | €99,089 | +€67,120 | +210% |
| Equity | 10/15 | €4,426 | €28,413 | +€23,987 | +542% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,025 | €7,961 | +€23,987 | |
| Amounts payable | 17/49 | €27,543 | €70,676 | +€43,134 | +157% |
| Amounts payable after more than one year | 17 | €9,671 | €22,844 | +€13,173 | +136% |
| Financial debts | 170/4 | €9,671 | €22,844 | +€13,173 | +136% |
| Amounts payable within one year | 42/48 | €17,871 | €47,832 | +€29,961 | +168% |
| Trade debts | 44 | €3,637 | €4,732 | +€1,095 | +30.1% |
| Suppliers | 440/4 | €3,637 | €4,732 | +€1,095 | +30.1% |
| Taxes, remuneration and social security | 45 | €14,234 | €43,100 | +€28,866 | +203% |
| Taxes | 450/3 | €9,407 | €13,935 | +€4,529 | +48.1% |
| Remuneration and social security | 454/9 | €4,828 | €29,165 | +€24,338 | +504% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €772 | -€763 | -49.7% |
| Other operating charges | 640/8 | €318 | €481 | +€163 | +51.3% |
| Gross operating margin | 9900 | €15,532 | €40,186 | +€24,655 | +159% |
| Operating profit (loss) | 9901 | €13,680 | €38,934 | +€25,254 | +185% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €956 | €7,878 | +€6,922 | +724% |
| Recurring financial charges | 65 | €956 | €694 | -€262 | -27.4% |
| Non-recurring financial charges | 66B | - | €7,183 | +€7,183 | |
| Profit (loss) for the period before taxes | 9903 | €12,724 | €31,056 | +€18,332 | +144% |
| Income taxes | 67/77 | €1,172 | €7,070 | +€5,897 | +503% |
| Profit (loss) for the period | 9904 | €11,551 | €23,987 | +€12,435 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €11,551 | €23,987 | +€12,435 | +108% |
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 21 October 2026 via checked.be.