ELEKTRO PETER BYTTEBIER: 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 PETER BYTTEBIER
Largest movements
- Tangible fixed assets -€43,583
down €43,583 (-8.0%), from €546,383 to €502,800
- Cash -€14,982
down €14,982 (-46.9%), from €31,973 to €16,992
mainly Debts after one year (-€50,195) and Receivables within one year (-€9,862)
- Receivables within one year +€9,862
up €9,862 (+19.2%), from €51,493 to €61,354
of which Trade receivables: +€10,258
- Debts after one year -€50,195
down €50,195 (-15.4%), from €326,170 to €275,975
- Gross operating margin +€13,311
up €13,311 (+30.2%), from €44,084 to €57,394
- Financial charges -€960
down €960 (-12.6%), from €7,634 to €6,673
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 | €631,647 | €583,017 | -€48,630 | -7.7% |
| Fixed assets | 21/28 | €546,383 | €502,800 | -€43,583 | -8.0% |
| Tangible fixed assets | 22/27 | €546,383 | €502,800 | -€43,583 | -8.0% |
| Land and buildings | 22 | €424,818 | €405,190 | -€19,629 | -4.6% |
| Plant, machinery and equipment | 23 | €81,460 | €74,639 | -€6,821 | -8.4% |
| Furniture and vehicles | 24 | €16,375 | €5,714 | -€10,662 | -65.1% |
| Leasing and similar rights | 25 | €23,640 | €17,258 | -€6,382 | -27.0% |
| Other tangible fixed assets | 26 | €90 | €0 | -€90 | -100% |
| Current assets | 29/58 | €85,263 | €80,217 | -€5,046 | -5.9% |
| Amounts receivable within one year | 40/41 | €51,493 | €61,354 | +€9,862 | +19.2% |
| Trade receivables | 40 | €40,156 | €50,414 | +€10,258 | +25.5% |
| Other amounts receivable | 41 | €11,337 | €10,940 | -€396 | -3.5% |
| Cash at bank and in hand | 54/58 | €31,973 | €16,992 | -€14,982 | -46.9% |
| Deferred charges and accrued income | 490/1 | €1,797 | €1,871 | +€74 | +4.1% |
| Total equity and liabilities | 10/49 | €631,647 | €583,017 | -€48,630 | -7.7% |
| Equity | 10/15 | €245,582 | €247,696 | +€2,114 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €233,182 | €235,296 | +€2,114 | +0.9% |
| Distributable reserves | 133 | €233,182 | €235,296 | +€2,114 | +0.9% |
| Amounts payable | 17/49 | €386,065 | €335,321 | -€50,744 | -13.1% |
| Amounts payable after more than one year | 17 | €326,170 | €275,975 | -€50,195 | -15.4% |
| Financial debts | 170/4 | €326,170 | €275,975 | -€50,195 | -15.4% |
| Amounts payable within one year | 42/48 | €59,895 | €59,346 | -€549 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €49,791 | €50,195 | +€405 | +0.8% |
| Trade debts | 44 | €158 | €215 | +€57 | +36.2% |
| Suppliers | 440/4 | €158 | €215 | +€57 | +36.2% |
| Taxes, remuneration and social security | 45 | €9,946 | €8,936 | -€1,011 | -10.2% |
| Taxes | 450/3 | €7,079 | €6,068 | -€1,011 | -14.3% |
| Remuneration and social security | 454/9 | €2,868 | €2,868 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,692 | €44,752 | +€60 | +0.1% |
| Other operating charges | 640/8 | €3,747 | €3,812 | +€66 | +1.7% |
| Gross operating margin | 9900 | €44,084 | €57,394 | +€13,311 | +30.2% |
| Operating profit (loss) | 9901 | -€4,355 | €8,830 | +€13,185 | |
| Financial income | 75/76B | €130 | €113 | -€17 | -13.0% |
| Recurring financial income | 75 | €130 | €113 | -€17 | -13.0% |
| Financial charges | 65/66B | €7,634 | €6,673 | -€960 | -12.6% |
| Recurring financial charges | 65 | €7,634 | €6,673 | -€960 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,859 | €2,270 | +€14,129 | |
| Income taxes | 67/77 | €153 | €155 | +€2 | +1.3% |
| Profit (loss) for the period | 9904 | -€12,012 | €2,114 | +€14,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,012 | €2,114 | +€14,127 |
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 31 October 2026 via checked.be.