NEW ECLAIRELEC: 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.
NEW ECLAIRELEC
Largest movements
- Cash +€280,650
up €280,650 (+13.3%), from €2.1m to €2.4m
mainly Receivables within one year (+€118,348) and Net result for the year (+€105,191)
- Receivables within one year -€118,348
down €118,348 (-49.6%), from €238,818 to €120,470
of which Trade receivables: -€93,223
- Tangible fixed assets -€40,675
down €40,675 (-18.7%), from €217,019 to €176,344
of which Furniture and vehicles: -€35,529
- Reserves +€105,191
up €105,191 (+4.3%), from €2.4m to €2.6m
of which Distributable reserves: +€105,191
- Gross operating margin -€176,781
down €176,781 (-33.7%), from €524,315 to €347,534
- Taxes -€61,015
down €61,015 (-54.8%), from €111,374 to €50,359
- Depreciation +€16,960
up €16,960 (+51.4%), from €32,998 to €49,959
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.
Derived cash bridge
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 | €2,589,561 | €2,708,963 | +€119,402 | +4.6% |
| Fixed assets | 21/28 | €220,980 | €180,544 | -€40,436 | -18.3% |
| Tangible fixed assets | 22/27 | €217,019 | €176,344 | -€40,675 | -18.7% |
| Land and buildings | 22 | €37,058 | €34,155 | -€2,903 | -7.8% |
| Plant, machinery and equipment | 23 | €10,503 | €8,259 | -€2,244 | -21.4% |
| Furniture and vehicles | 24 | €169,458 | €133,930 | -€35,529 | -21.0% |
| Financial fixed assets | 28 | €3,961 | €4,200 | +€239 | +6.0% |
| Current assets | 29/58 | €2,368,581 | €2,528,419 | +€159,838 | +6.7% |
| Amounts receivable within one year | 40/41 | €238,818 | €120,470 | -€118,348 | -49.6% |
| Trade receivables | 40 | €151,612 | €58,389 | -€93,223 | -61.5% |
| Other amounts receivable | 41 | €87,207 | €62,081 | -€25,125 | -28.8% |
| Cash at bank and in hand | 54/58 | €2,111,455 | €2,392,106 | +€280,650 | +13.3% |
| Deferred charges and accrued income | 490/1 | €18,307 | €15,844 | -€2,463 | -13.5% |
| Total equity and liabilities | 10/49 | €2,589,561 | €2,708,963 | +€119,402 | +4.6% |
| Equity | 10/15 | €2,549,635 | €2,654,826 | +€105,191 | +4.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,449,635 | €2,554,826 | +€105,191 | +4.3% |
| Non-distributable reserves | 130/1 | €276,100 | €276,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €276,100 | €276,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €2,154,785 | €2,259,976 | +€105,191 | +4.9% |
| Amounts payable | 17/49 | €39,926 | €54,137 | +€14,211 | +35.6% |
| Amounts payable within one year | 42/48 | €39,252 | €53,846 | +€14,594 | +37.2% |
| Trade debts | 44 | €3,981 | €23,368 | +€19,387 | +487% |
| Suppliers | 440/4 | €3,981 | €23,368 | +€19,387 | +487% |
| Taxes, remuneration and social security | 45 | €22,151 | €17,358 | -€4,793 | -21.6% |
| Taxes | 450/3 | €9,104 | €576 | -€8,528 | -93.7% |
| Remuneration and social security | 454/9 | €13,047 | €16,782 | +€3,735 | +28.6% |
| Other amounts payable | 47/48 | €13,120 | €13,120 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €674 | €291 | -€383 | -56.9% |
| Remuneration, social security and pensions | 62 | €138,185 | €140,137 | +€1,952 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,998 | €49,959 | +€16,960 | +51.4% |
| Other operating charges | 640/8 | €5,955 | €6,919 | +€963 | +16.2% |
| Non-recurring operating charges | 66A | €525 | €1,063 | +€538 | +103% |
| Gross operating margin | 9900 | €524,315 | €347,534 | -€176,781 | -33.7% |
| Operating profit (loss) | 9901 | €346,651 | €149,455 | -€197,196 | -56.9% |
| Financial income | 75/76B | €10,603 | €7,381 | -€3,222 | -30.4% |
| Recurring financial income | 75 | €10,603 | €7,381 | -€3,222 | -30.4% |
| Financial charges | 65/66B | €1,717 | €1,285 | -€431 | -25.1% |
| Recurring financial charges | 65 | €1,717 | €1,285 | -€431 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €355,537 | €155,551 | -€199,986 | -56.2% |
| Income taxes | 67/77 | €111,374 | €50,359 | -€61,015 | -54.8% |
| Profit (loss) for the period | 9904 | €244,163 | €105,191 | -€138,972 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €244,163 | €105,191 | -€138,972 | -56.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.