ElektronTienen: what changed
ElektronTienen
Largest movements
- Tangible fixed assets -€7,515
down €7,515 (-10.4%), from €72,445 to €64,930
of which Land and buildings: -€6,811
- Receivables within one year +€5,522
up €5,522 (+916%), from €603 to €6,125
of which Trade receivables: +€6,125
- Cash +€1,570
up €1,570 (+377%), from €416 to €1,986
mainly Other debts (+€27,265) and Depreciation (+€9,699)
- Other debts +€27,265
up €27,265 (+20.1%), from €135,559 to €162,824
- Debts after one year -€15,646
no longer reported in 2025 (was €15,646)
- Trade debts -€7,721
down €7,721 (-96.6%), from €7,995 to €274
- Profit (loss) carried forward -€3,205
down €3,205 (-2.2%), from -€147,243 to -€150,448
- Reserves -€1,556
down €1,556 (-5.3%), from €29,331 to €27,776
of which Tax-exempt reserves: -€1,556
- Other operating charges +€2,027
new in 2025: €2,027
- Gross operating margin +€931
up €931 (+12.6%), from €7,359 to €8,289
- Financial charges -€175
down €175 (-7.9%), from €2,225 to €2,050
- Taxes -€100
down €100 (-57.1%), from €174 to €75
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,394 | €84,093 | -€301 | -0.4% |
| Fixed assets | 21/28 | €72,785 | €65,270 | -€7,515 | -10.3% |
| Tangible fixed assets | 22/27 | €72,445 | €64,930 | -€7,515 | -10.4% |
| Land and buildings | 22 | €71,249 | €64,438 | -€6,811 | -9.6% |
| Plant, machinery and equipment | 23 | €1,196 | €492 | -€704 | -58.9% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €11,609 | €18,824 | +€7,215 | +62.1% |
| Stocks and contracts in progress | 3 | €10,590 | €10,590 | = | 0.0% |
| Stocks | 30/36 | €10,590 | €10,590 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €603 | €6,125 | +€5,522 | +916% |
| Trade receivables | 40 | - | €6,125 | +€6,125 | |
| Other amounts receivable | 41 | €603 | - | -€603 | |
| Cash at bank and in hand | 54/58 | €416 | €1,986 | +€1,570 | +377% |
| Deferred charges and accrued income | 490/1 | - | €122 | +€122 | |
| Total equity and liabilities | 10/49 | €84,394 | €84,093 | -€301 | -0.4% |
| Equity | 10/15 | -€95,601 | -€100,362 | -€4,761 | -5.0% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €29,331 | €27,776 | -€1,556 | -5.3% |
| Tax-exempt reserves | 132 | €10,890 | €9,335 | -€1,556 | -14.3% |
| Distributable reserves | 133 | €18,441 | €18,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,243 | -€150,448 | -€3,205 | -2.2% |
| Provisions and deferred taxes | 16 | €5,607 | €4,806 | -€801 | -14.3% |
| Deferred taxes | 168 | €5,607 | €4,806 | -€801 | -14.3% |
| Amounts payable | 17/49 | €174,388 | €179,649 | +€5,261 | +3.0% |
| Amounts payable after more than one year | 17 | €15,646 | - | -€15,646 | |
| Financial debts | 170/4 | €15,646 | - | -€15,646 | |
| Amounts payable within one year | 42/48 | €158,742 | €179,649 | +€20,907 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €14,891 | €15,687 | +€796 | +5.3% |
| Trade debts | 44 | €7,995 | €274 | -€7,721 | -96.6% |
| Suppliers | 440/4 | €7,995 | €274 | -€7,721 | -96.6% |
| Taxes, remuneration and social security | 45 | €297 | €863 | +€567 | +191% |
| Taxes | 450/3 | €297 | €863 | +€567 | +191% |
| Other amounts payable | 47/48 | €135,559 | €162,824 | +€27,265 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,726 | €9,699 | -€27 | -0.3% |
| Other operating charges | 640/8 | - | €2,027 | +€2,027 | |
| Gross operating margin | 9900 | €7,359 | €8,289 | +€931 | +12.6% |
| Operating profit (loss) | 9901 | -€2,368 | -€3,437 | -€1,069 | -45.2% |
| Financial charges | 65/66B | €2,225 | €2,050 | -€175 | -7.9% |
| Recurring financial charges | 65 | €2,225 | €2,050 | -€175 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,593 | -€5,487 | -€894 | -19.5% |
| Transfer from deferred taxes | 780 | €801 | €801 | = | 0.0% |
| Income taxes | 67/77 | €174 | €75 | -€100 | -57.1% |
| Profit (loss) for the period | 9904 | -€3,967 | -€4,761 | -€794 | -20.0% |
| Transfer from tax-exempt reserves | 789 | €1,556 | €1,556 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,411 | -€3,205 | -€794 | -32.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.