ELEKTRO PLANNING: 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 PLANNING
Largest movements
- Cash -€9,283
down €9,283 (-28.4%), from €32,697 to €23,414
mainly Net result for the year (-€11,137) and Tax, wage and social debts (-€7,732)
- Receivables within one year -€7,150
down €7,150 (-24.5%), from €29,139 to €21,989
of which Trade receivables: -€7,748
- Tangible fixed assets -€5,165
down €5,165 (-52.8%), from €9,788 to €4,623
of which Furniture and vehicles: -€3,721
- Stocks and contracts -€1,615
down €1,615 (-11.0%), from €14,735 to €13,120
- Reserves -€11,137
down €11,137 (-18.9%), from €58,935 to €47,798
- Tax, wage and social debts -€7,732
down €7,732 (-75.0%), from €10,302 to €2,571
of which Taxes: -€6,657
- Trade debts -€3,711
down €3,711 (-31.4%), from €11,807 to €8,097
- Gross operating margin -€36,809
down €36,809 (-52.2%), from €70,564 to €33,756
- Staff costs -€13,145
down €13,145 (-25.9%), from €50,744 to €37,599
- Taxes -€6,410
down €6,410 (-97.7%), from €6,563 to €153
- Depreciation -€1,638
down €1,638 (-24.1%), from €6,803 to €5,165
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 | €88,124 | €65,264 | -€22,860 | -25.9% |
| Fixed assets | 21/28 | €9,788 | €4,623 | -€5,165 | -52.8% |
| Tangible fixed assets | 22/27 | €9,788 | €4,623 | -€5,165 | -52.8% |
| Plant, machinery and equipment | 23 | €3,102 | €1,658 | -€1,444 | -46.5% |
| Furniture and vehicles | 24 | €6,686 | €2,965 | -€3,721 | -55.7% |
| Current assets | 29/58 | €78,336 | €60,641 | -€17,695 | -22.6% |
| Stocks and contracts in progress | 3 | €14,735 | €13,120 | -€1,615 | -11.0% |
| Stocks | 30/36 | €14,735 | €13,120 | -€1,615 | -11.0% |
| Amounts receivable within one year | 40/41 | €29,139 | €21,989 | -€7,150 | -24.5% |
| Trade receivables | 40 | €27,657 | €19,909 | -€7,748 | -28.0% |
| Other amounts receivable | 41 | €1,482 | €2,080 | +€598 | +40.4% |
| Cash at bank and in hand | 54/58 | €32,697 | €23,414 | -€9,283 | -28.4% |
| Deferred charges and accrued income | 490/1 | €1,766 | €2,118 | +€353 | +20.0% |
| Total equity and liabilities | 10/49 | €88,124 | €65,264 | -€22,860 | -25.9% |
| Equity | 10/15 | €65,435 | €54,298 | -€11,137 | -17.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €58,935 | €47,798 | -€11,137 | -18.9% |
| Distributable reserves | 133 | €58,935 | €47,798 | -€11,137 | -18.9% |
| Amounts payable | 17/49 | €22,689 | €10,966 | -€11,723 | -51.7% |
| Amounts payable within one year | 42/48 | €22,689 | €10,667 | -€12,022 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,807 | €8,097 | -€3,711 | -31.4% |
| Suppliers | 440/4 | €11,807 | €8,097 | -€3,711 | -31.4% |
| Taxes, remuneration and social security | 45 | €10,302 | €2,571 | -€7,732 | -75.0% |
| Taxes | 450/3 | €6,809 | €153 | -€6,657 | -97.8% |
| Remuneration and social security | 454/9 | €3,493 | €2,418 | -€1,075 | -30.8% |
| Other amounts payable | 47/48 | €580 | €0 | -€580 | -100% |
| Accrued charges and deferred income | 492/3 | - | €299 | +€299 | |
| Remuneration, social security and pensions | 62 | €50,744 | €37,599 | -€13,145 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,803 | €5,165 | -€1,638 | -24.1% |
| Other operating charges | 640/8 | €1,574 | €1,915 | +€341 | +21.7% |
| Gross operating margin | 9900 | €70,564 | €33,756 | -€36,809 | -52.2% |
| Operating profit (loss) | 9901 | €11,443 | -€10,924 | -€22,367 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +41,850% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +41,850% |
| Financial charges | 65/66B | €183 | €69 | -€114 | -62.4% |
| Recurring financial charges | 65 | €183 | €69 | -€114 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €11,260 | -€10,984 | -€22,245 | |
| Income taxes | 67/77 | €6,563 | €153 | -€6,410 | -97.7% |
| Profit (loss) for the period | 9904 | €4,697 | -€11,137 | -€15,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,697 | -€11,137 | -€15,834 |
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 20 October 2026 via checked.be.