Naessens Electronics: 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.
Naessens Electronics
Largest movements
- Receivables within one year -€56,375
down €56,375 (-46.6%), from €120,986 to €64,612
of which Other amounts receivable: -€58,959
- Cash +€39,307
up €39,307 (+309.6%), from €12,695 to €52,002
mainly Net result for the year (+€62,429) and Receivables within one year (+€56,375)
- Tangible fixed assets +€5,771
up €5,771 (+186.2%), from €3,099 to €8,870
of which Furniture and vehicles: +€6,593
- Other debts -€43,673
down €43,673 (-41.2%), from €106,102 to €62,429
- Accrued charges and deferred income +€20,500
up €20,500, from €0 to €20,500
- Tax, wage and social debts +€14,121
up €14,121 (+252.5%), from €5,593 to €19,714
of which Taxes: +€14,121
- Trade debts -€2,180
down €2,180 (-65.2%), from €3,345 to €1,164
- Gross operating margin +€18,819
up €18,819 (+30.1%), from €62,559 to €81,378
- Financial income -€4,849
down €4,849 (-47.5%), from €10,201 to €5,352
of which Financial income: -€4,872
- Taxes +€3,002
up €3,002 (+19.6%), from €15,292 to €18,295
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 | €137,694 | €126,455 | -€11,239 | -8.2% |
| Fixed assets | 21/28 | €3,099 | €8,870 | +€5,771 | +186.2% |
| Tangible fixed assets | 22/27 | €3,099 | €8,870 | +€5,771 | +186.2% |
| Land and buildings | 22 | €3,099 | €2,278 | -€822 | -26.5% |
| Furniture and vehicles | 24 | €0 | €6,593 | +€6,593 | |
| Current assets | 29/58 | €134,595 | €117,584 | -€17,010 | -12.6% |
| Amounts receivable within one year | 40/41 | €120,986 | €64,612 | -€56,375 | -46.6% |
| Trade receivables | 40 | €4,277 | €6,862 | +€2,585 | +60.4% |
| Other amounts receivable | 41 | €116,709 | €57,750 | -€58,959 | -50.5% |
| Cash at bank and in hand | 54/58 | €12,695 | €52,002 | +€39,307 | +309.6% |
| Deferred charges and accrued income | 490/1 | €913 | €970 | +€57 | +6.3% |
| Total equity and liabilities | 10/49 | €137,694 | €126,455 | -€11,239 | -8.2% |
| Equity | 10/15 | €21,627 | €21,627 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,627 | €1,627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,627 | €1,627 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,627 | €1,627 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,067 | €104,828 | -€11,239 | -9.7% |
| Amounts payable within one year | 42/48 | €116,067 | €84,328 | -€31,739 | -27.3% |
| Financial debts | 43 | €1,027 | €1,021 | -€6 | -0.6% |
| Credit institutions | 430/8 | €1,027 | €1,021 | -€6 | -0.6% |
| Trade debts | 44 | €3,345 | €1,164 | -€2,180 | -65.2% |
| Suppliers | 440/4 | €3,345 | €1,164 | -€2,180 | -65.2% |
| Taxes, remuneration and social security | 45 | €5,593 | €19,714 | +€14,121 | +252.5% |
| Taxes | 450/3 | €5,593 | €19,714 | +€14,121 | +252.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €106,102 | €62,429 | -€43,673 | -41.2% |
| Accrued charges and deferred income | 492/3 | €0 | €20,500 | +€20,500 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €922 | -€77 | -7.7% |
| Other operating charges | 640/8 | €517 | €1,009 | +€493 | +95.4% |
| Gross operating margin | 9900 | €62,559 | €81,378 | +€18,819 | +30.1% |
| Operating profit (loss) | 9901 | €61,044 | €79,447 | +€18,403 | +30.1% |
| Financial income | 75/76B | €10,201 | €5,352 | -€4,849 | -47.5% |
| Recurring financial income | 75 | €9,937 | €5,065 | -€4,872 | -49.0% |
| Non-recurring financial income | 76B | €264 | €288 | +€24 | +9.1% |
| Financial charges | 65/66B | €3,897 | €4,077 | +€179 | +4.6% |
| Recurring financial charges | 65 | €3,897 | €4,077 | +€179 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €67,348 | €80,723 | +€13,376 | +19.9% |
| Income taxes | 67/77 | €15,292 | €18,295 | +€3,002 | +19.6% |
| Profit (loss) for the period | 9904 | €52,056 | €62,429 | +€10,373 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,056 | €62,429 | +€10,373 | +19.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.