ELEKTRO SCHEEN: 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 SCHEEN
Largest movements
- Cash +€19,330
up €19,330 (+40.9%), from €47,225 to €66,555
mainly Net result for the year (+€24,321) and Depreciation (+€10,594)
- Receivables within one year +€14,875
up €14,875 (+79.6%), from €18,679 to €33,554
of which Other amounts receivable: +€16,713
- Tangible fixed assets -€10,594
down €10,594 (-28.1%), from €37,701 to €27,106
of which Leasing and similar rights: -€5,965
- Stocks and contracts +€6,980
up €6,980 (+34.8%), from €20,079 to €27,059
of which Contracts in progress: +€7,172
- Profit (loss) carried forward +€24,321
new in 2025: €24,321
- Debts after one year -€9,817
down €9,817 (-48.5%), from €20,249 to €10,432
- Trade debts +€8,775
up €8,775 (+83.7%), from €10,485 to €19,259
- Tax, wage and social debts +€7,059
up €7,059 (+103.5%), from €6,820 to €13,879
of which Remuneration and social security: +€4,030
- Depreciation -€3,804
down €3,804 (-26.4%), from €14,398 to €10,594
- Gross operating margin +€1,133
up €1,133 (+2.6%), from €43,083 to €44,216
- Taxes -€664
down €664 (-9.2%), from €7,220 to €6,556
- Financial charges -€539
down €539 (-23.1%), from €2,330 to €1,791
- Other operating charges -€517
down €517 (-28.9%), from €1,793 to €1,276
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.
Cash bridge derived
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 | €126,723 | €155,880 | +€29,157 | +23.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €37,701 | €27,156 | -€10,544 | -28.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €37,701 | €27,106 | -€10,594 | -28.1% |
| Land and buildings | 22 | €21,578 | €18,021 | -€3,556 | -16.5% |
| Plant, machinery and equipment | 23 | €527 | €328 | -€199 | -37.7% |
| Furniture and vehicles | 24 | €1,690 | €815 | -€875 | -51.8% |
| Leasing and similar rights | 25 | €13,906 | €7,942 | -€5,965 | -42.9% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €89,022 | €128,724 | +€39,702 | +44.6% |
| Stocks and contracts in progress | 3 | €20,079 | €27,059 | +€6,980 | +34.8% |
| Stocks | 30/36 | €20,079 | €19,887 | -€192 | -1.0% |
| Contracts in progress | 37 | - | €7,172 | +€7,172 | |
| Amounts receivable within one year | 40/41 | €18,679 | €33,554 | +€14,875 | +79.6% |
| Trade receivables | 40 | €9,451 | €7,612 | -€1,839 | -19.5% |
| Other amounts receivable | 41 | €9,228 | €25,942 | +€16,713 | +181.1% |
| Cash at bank and in hand | 54/58 | €47,225 | €66,555 | +€19,330 | +40.9% |
| Deferred charges and accrued income | 490/1 | €3,039 | €1,556 | -€1,483 | -48.8% |
| Total equity and liabilities | 10/49 | €126,723 | €155,880 | +€29,157 | +23.0% |
| Equity | 10/15 | €75,944 | €100,265 | +€24,321 | +32.0% |
| Contributions | 10/11 | €50,400 | €50,400 | = | 0.0% |
| Reserves | 13 | €25,544 | €25,544 | = | 0.0% |
| Distributable reserves | 133 | €25,544 | €25,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,321 | +€24,321 | |
| Amounts payable | 17/49 | €50,779 | €55,616 | +€4,837 | +9.5% |
| Amounts payable after more than one year | 17 | €20,249 | €10,432 | -€9,817 | -48.5% |
| Financial debts | 170/4 | €20,249 | €10,432 | -€9,817 | -48.5% |
| Amounts payable within one year | 42/48 | €27,945 | €42,522 | +€14,577 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €9,426 | €9,384 | -€43 | -0.5% |
| Financial debts | 43 | €1,214 | - | -€1,214 | |
| Credit institutions | 430/8 | €1,214 | - | -€1,214 | |
| Trade debts | 44 | €10,485 | €19,259 | +€8,775 | +83.7% |
| Suppliers | 440/4 | €10,485 | €19,259 | +€8,775 | +83.7% |
| Taxes, remuneration and social security | 45 | €6,820 | €13,879 | +€7,059 | +103.5% |
| Taxes | 450/3 | €4,688 | €7,717 | +€3,029 | +64.6% |
| Remuneration and social security | 454/9 | €2,131 | €6,161 | +€4,030 | +189.1% |
| Accrued charges and deferred income | 492/3 | €2,585 | €2,662 | +€77 | +3.0% |
| Non-recurring operating income | 76A | €779 | €205 | -€574 | -73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,398 | €10,594 | -€3,804 | -26.4% |
| Other operating charges | 640/8 | €1,793 | €1,276 | -€517 | -28.9% |
| Gross operating margin | 9900 | €43,083 | €44,216 | +€1,133 | +2.6% |
| Operating profit (loss) | 9901 | €26,892 | €32,346 | +€5,455 | +20.3% |
| Financial income | 75/76B | €605 | €322 | -€283 | -46.7% |
| Recurring financial income | 75 | €605 | €322 | -€283 | -46.7% |
| Financial charges | 65/66B | €2,330 | €1,791 | -€539 | -23.1% |
| Recurring financial charges | 65 | €2,330 | €1,791 | -€539 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €25,166 | €30,877 | +€5,711 | +22.7% |
| Income taxes | 67/77 | €7,220 | €6,556 | -€664 | -9.2% |
| Profit (loss) for the period | 9904 | €17,946 | €24,321 | +€6,375 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,946 | €24,321 | +€6,375 | +35.5% |
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 9 October 2026 via checked.be.