ELEKTROKON: what changed
Two fiscal 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.
ELEKTROKON
Largest movements
- Receivables within one year +€31,274
up €31,274 (+21.9%), from €142,504 to €173,778
of which Other amounts receivable: +€47,716
- Cash -€20,866
down €20,866 (-55.7%), from €37,467 to €16,601
mainly Receivables within one year (-€31,274) and Debts after one year (-€19,630)
- Tangible fixed assets -€15,433
down €15,433 (-11.5%), from €134,766 to €119,333
of which Land and buildings: -€9,585
- Stocks and contracts -€10,700
down €10,700 (-39.2%), from €27,300 to €16,600
- Reserves +€21,117
up €21,117 (+10.3%), from €204,529 to €225,646
of which Distributable reserves: +€21,117
- Debts after one year -€19,630
down €19,630 (-45.7%), from €42,986 to €23,357
- Tax, wage and social debts -€17,530
down €17,530 (-46.3%), from €37,849 to €20,319
- Gross operating margin +€12,208
up €12,208 (+35.9%), from €34,039 to €46,247
- Taxes +€3,617
up €3,617 (+51.1%), from €7,072 to €10,689
- Financial income -€1,309
down €1,309 (-15.1%), from €8,676 to €7,367
- Other operating charges -€795
down €795 (-17.6%), from €4,506 to €3,711
- Financial charges -€696
down €696 (-20.7%), from €3,359 to €2,663
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 | €440,989 | €425,336 | -€15,652 | -3.5% |
| Fixed assets | 21/28 | €134,866 | €119,433 | -€15,433 | -11.4% |
| Tangible fixed assets | 22/27 | €134,766 | €119,333 | -€15,433 | -11.5% |
| Land and buildings | 22 | €119,534 | €109,949 | -€9,585 | -8.0% |
| Furniture and vehicles | 24 | €15,232 | €9,383 | -€5,849 | -38.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €306,123 | €305,904 | -€219 | -0.1% |
| Amounts receivable after more than one year | 29 | €96,509 | €96,509 | = | 0.0% |
| Other amounts receivable | 291 | €96,509 | €96,509 | = | 0.0% |
| Stocks and contracts in progress | 3 | €27,300 | €16,600 | -€10,700 | -39.2% |
| Stocks | 30/36 | €27,300 | €16,600 | -€10,700 | -39.2% |
| Amounts receivable within one year | 40/41 | €142,504 | €173,778 | +€31,274 | +21.9% |
| Trade receivables | 40 | €27,609 | €11,167 | -€16,442 | -59.6% |
| Other amounts receivable | 41 | €114,895 | €162,611 | +€47,716 | +41.5% |
| Cash at bank and in hand | 54/58 | €37,467 | €16,601 | -€20,866 | -55.7% |
| Deferred charges and accrued income | 490/1 | €2,342 | €2,415 | +€73 | +3.1% |
| Total equity and liabilities | 10/49 | €440,989 | €425,336 | -€15,652 | -3.5% |
| Equity | 10/15 | €216,929 | €238,046 | +€21,117 | +9.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €204,529 | €225,646 | +€21,117 | +10.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €204,529 | €225,646 | +€21,117 | +10.3% |
| Provisions and deferred taxes | 16 | €51,717 | €51,717 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €51,717 | €51,717 | = | 0.0% |
| Pensions and similar obligations | 160 | €51,717 | €51,717 | = | 0.0% |
| Amounts payable | 17/49 | €172,343 | €135,574 | -€36,770 | -21.3% |
| Amounts payable after more than one year | 17 | €42,986 | €23,357 | -€19,630 | -45.7% |
| Financial debts | 170/4 | €42,986 | €23,357 | -€19,630 | -45.7% |
| Amounts payable within one year | 42/48 | €129,357 | €112,217 | -€17,140 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €19,276 | €19,630 | +€354 | +1.8% |
| Trade debts | 44 | €72,232 | €72,269 | +€36 | +0.1% |
| Suppliers | 440/4 | €72,232 | €72,269 | +€36 | +0.1% |
| Taxes, remuneration and social security | 45 | €37,849 | €20,319 | -€17,530 | -46.3% |
| Taxes | 450/3 | €37,849 | €20,319 | -€17,530 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,433 | €15,433 | = | 0.0% |
| Other operating charges | 640/8 | €4,506 | €3,711 | -€795 | -17.6% |
| Gross operating margin | 9900 | €34,039 | €46,247 | +€12,208 | +35.9% |
| Operating profit (loss) | 9901 | €14,100 | €27,103 | +€13,003 | +92.2% |
| Financial income | 75/76B | €8,676 | €7,367 | -€1,309 | -15.1% |
| Recurring financial income | 75 | €8,676 | €7,367 | -€1,309 | -15.1% |
| Financial charges | 65/66B | €3,359 | €2,663 | -€696 | -20.7% |
| Recurring financial charges | 65 | €3,359 | €2,663 | -€696 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €19,417 | €31,806 | +€12,390 | +63.8% |
| Income taxes | 67/77 | €7,072 | €10,689 | +€3,617 | +51.1% |
| Profit (loss) for the period | 9904 | €12,344 | €21,117 | +€8,773 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | €21,117 | +€8,773 | +71.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.