EV ELEK: 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.
EV ELEK
Largest movements
- Receivables within one year -€76,160
down €76,160 (-84.0%), from €90,674 to €14,514
of which Trade receivables: -€74,845
- Cash -€51,348
down €51,348 (-35.4%), from €145,074 to €93,726
mainly Net result for the year (-€124,138) and Investment in fixed assets (net) (-€2,333)
- Profit (loss) carried forward -€124,138
down €124,138 (-69.6%), from €178,333 to €54,195
- Gross operating margin -€256,393
down €256,393, from €142,708 to -€113,685
- Taxes -€34,262
down €34,262 (-99.4%), from €34,477 to €216
- Financial charges +€4,706
up €4,706 (+118.7%), from €3,964 to €8,670
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 | €242,995 | €115,037 | -€127,957 | -52.7% |
| Fixed assets | 21/28 | €6,107 | €6,533 | +€426 | +7.0% |
| Tangible fixed assets | 22/27 | €6,107 | €6,533 | +€426 | +7.0% |
| Furniture and vehicles | 24 | €6,107 | €6,533 | +€426 | +7.0% |
| Current assets | 29/58 | €236,888 | €108,505 | -€128,383 | -54.2% |
| Amounts receivable within one year | 40/41 | €90,674 | €14,514 | -€76,160 | -84.0% |
| Trade receivables | 40 | €77,718 | €2,873 | -€74,845 | -96.3% |
| Other amounts receivable | 41 | €12,957 | €11,641 | -€1,315 | -10.2% |
| Cash at bank and in hand | 54/58 | €145,074 | €93,726 | -€51,348 | -35.4% |
| Deferred charges and accrued income | 490/1 | €1,140 | €264 | -€875 | -76.8% |
| Total equity and liabilities | 10/49 | €242,995 | €115,037 | -€127,957 | -52.7% |
| Equity | 10/15 | €180,833 | €56,695 | -€124,138 | -68.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,333 | €54,195 | -€124,138 | -69.6% |
| Amounts payable | 17/49 | €62,161 | €58,342 | -€3,819 | -6.1% |
| Amounts payable within one year | 42/48 | €61,159 | €58,342 | -€2,816 | -4.6% |
| Trade debts | 44 | €24,763 | €23,649 | -€1,114 | -4.5% |
| Suppliers | 440/4 | €24,763 | €23,649 | -€1,114 | -4.5% |
| Taxes, remuneration and social security | 45 | €34,727 | €34,693 | -€34 | -0.1% |
| Taxes | 450/3 | €34,727 | €34,693 | -€34 | -0.1% |
| Other amounts payable | 47/48 | €1,668 | - | -€1,668 | |
| Accrued charges and deferred income | 492/3 | €1,003 | - | -€1,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €1,907 | +€581 | +43.8% |
| Other operating charges | 640/8 | €857 | €199 | -€658 | -76.8% |
| Gross operating margin | 9900 | €142,708 | -€113,685 | -€256,393 | |
| Operating profit (loss) | 9901 | €140,526 | -€115,791 | -€256,316 | |
| Financial income | 75/76B | €18 | €538 | +€520 | +2921.2% |
| Recurring financial income | 75 | €18 | €538 | +€520 | +2921.2% |
| Financial charges | 65/66B | €3,964 | €8,670 | +€4,706 | +118.7% |
| Recurring financial charges | 65 | €3,964 | €8,670 | +€4,706 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €136,579 | -€123,923 | -€260,502 | |
| Income taxes | 67/77 | €34,477 | €216 | -€34,262 | -99.4% |
| Profit (loss) for the period | 9904 | €102,102 | -€124,138 | -€226,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €102,102 | -€124,138 | -€226,240 |
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 8 October 2026 via checked.be.