EVENTRONICS: 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.
EVENTRONICS
Largest movements
- Receivables within one year -€156,317
down €156,317 (-50.2%), from €311,671 to €155,354
of which Trade receivables: -€156,317
- Deferred charges and accrued income -€24,198
down €24,198 (-100.0%), from €24,198 to €0
- Cash -€14,709
down €14,709 (-66.3%), from €22,178 to €7,469
mainly Net result for the year (-€93,335) and Tax, wage and social debts (-€54,372)
- Tangible fixed assets -€12,774
down €12,774 (-33.0%), from €38,725 to €25,952
of which Plant, machinery and equipment: -€12,917
- Reserves -€93,335
down €93,335 (-42.6%), from €219,147 to €125,812
- Tax, wage and social debts -€54,372
down €54,372 (-77.2%), from €70,387 to €16,016
of which Taxes: -€35,659
- Accrued charges and deferred income -€30,050
down €30,050 (-100.0%), from €30,050 to €0
- Trade debts -€24,233
down €24,233 (-15.1%), from €160,589 to €136,355
- Debts after one year -€7,242
down €7,242 (-42.0%), from €17,242 to €10,000
of which Financial debts: -€7,242
- Gross operating margin -€205,643
down €205,643 (-55.3%), from €371,939 to €166,296
- Staff costs -€110,272
down €110,272 (-33.3%), from €330,842 to €220,570
- Taxes -€7,825
down €7,825 (-97.2%), from €8,050 to €225
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 | €676,773 | €468,925 | -€207,848 | -30.7% |
| Fixed assets | 21/28 | €38,725 | €26,102 | -€12,624 | -32.6% |
| Tangible fixed assets | 22/27 | €38,725 | €25,952 | -€12,774 | -33.0% |
| Land and buildings | 22 | €1,026 | €313 | -€712 | -69.4% |
| Plant, machinery and equipment | 23 | €23,066 | €10,150 | -€12,917 | -56.0% |
| Furniture and vehicles | 24 | €14,633 | €15,489 | +€856 | +5.8% |
| Financial fixed assets | 28 | €0 | €150 | +€150 | |
| Current assets | 29/58 | €638,047 | €442,823 | -€195,224 | -30.6% |
| Amounts receivable within one year | 40/41 | €311,671 | €155,354 | -€156,317 | -50.2% |
| Trade receivables | 40 | €311,671 | €155,354 | -€156,317 | -50.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €280,000 | €280,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,178 | €7,469 | -€14,709 | -66.3% |
| Deferred charges and accrued income | 490/1 | €24,198 | €0 | -€24,198 | -100.0% |
| Total equity and liabilities | 10/49 | €676,773 | €468,925 | -€207,848 | -30.7% |
| Equity | 10/15 | €229,147 | €135,812 | -€93,335 | -40.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €219,147 | €125,812 | -€93,335 | -42.6% |
| Distributable reserves | 133 | €219,147 | €125,812 | -€93,335 | -42.6% |
| Amounts payable | 17/49 | €447,625 | €333,113 | -€114,513 | -25.6% |
| Amounts payable after more than one year | 17 | €17,242 | €10,000 | -€7,242 | -42.0% |
| Financial debts | 170/4 | €7,242 | €0 | -€7,242 | -100.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €400,334 | €323,113 | -€77,221 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €9,378 | €7,242 | -€2,136 | -22.8% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €160,589 | €136,355 | -€24,233 | -15.1% |
| Suppliers | 440/4 | €160,589 | €136,355 | -€24,233 | -15.1% |
| Taxes, remuneration and social security | 45 | €70,387 | €16,016 | -€54,372 | -77.2% |
| Taxes | 450/3 | €45,449 | €9,790 | -€35,659 | -78.5% |
| Remuneration and social security | 454/9 | €24,938 | €6,226 | -€18,712 | -75.0% |
| Other amounts payable | 47/48 | €159,980 | €163,500 | +€3,520 | +2.2% |
| Accrued charges and deferred income | 492/3 | €30,050 | €0 | -€30,050 | -100.0% |
| Non-recurring operating income | 76A | €2,480 | €4,990 | +€2,509 | +101.2% |
| Remuneration, social security and pensions | 62 | €330,842 | €220,570 | -€110,272 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,817 | €16,984 | +€1,167 | +7.4% |
| Other operating charges | 640/8 | €2,163 | €1,854 | -€308 | -14.2% |
| Non-recurring operating charges | 66A | €0 | €18,905 | +€18,905 | |
| Gross operating margin | 9900 | €371,939 | €166,296 | -€205,643 | -55.3% |
| Operating profit (loss) | 9901 | €23,118 | -€92,017 | -€115,135 | |
| Financial income | 75/76B | €146 | €282 | +€136 | +93.3% |
| Recurring financial income | 75 | €146 | €282 | +€136 | +93.3% |
| Financial charges | 65/66B | €4,595 | €1,375 | -€3,219 | -70.1% |
| Recurring financial charges | 65 | €4,595 | €1,375 | -€3,219 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €18,669 | -€93,110 | -€111,779 | |
| Income taxes | 67/77 | €8,050 | €225 | -€7,825 | -97.2% |
| Profit (loss) for the period | 9904 | €10,619 | -€93,335 | -€103,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,619 | -€93,335 | -€103,954 |
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 6 October 2026 via checked.be.