YK ELEKTRO: 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.
YK ELEKTRO
Largest movements
- Cash +€5,183
up €5,183 (+964%), from €538 to €5,721
mainly Net result for the year (+€4,675) and Deferred charges and accrued income (+€4,158)
- Deferred charges and accrued income -€4,158
no longer reported in 2025 (was €4,158)
- Receivables within one year +€3,094
up €3,094 (+28.5%), from €10,872 to €13,966
of which Trade receivables: +€3,130
- Tangible fixed assets +€565
up €565 (+117%), from €484 to €1,049
of which Plant, machinery and equipment: +€936
- Profit (loss) carried forward +€4,675
up €4,675 (+144%), from €3,242 to €7,917
- Tax, wage and social debts +€1,217
up €1,217 (+89.2%), from €1,365 to €2,583
- Other debts -€1,015
down €1,015 (-26.3%), from €3,860 to €2,845
- Purchases and services -€75,229
no longer reported in 2025 (was €75,229)
- Gross operating margin +€3,659
up €3,659 (+88.9%), from €4,114 to €7,773
- Taxes +€910
up €910 (+109%), from €836 to €1,746
- Other operating charges +€224
up €224 (+42.1%), from €533 to €758
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 | €16,052 | €20,736 | +€4,684 | +29.2% |
| Fixed assets | 21/28 | €484 | €1,049 | +€565 | +117% |
| Tangible fixed assets | 22/27 | €484 | €1,049 | +€565 | +117% |
| Plant, machinery and equipment | 23 | - | €936 | +€936 | |
| Furniture and vehicles | 24 | €484 | €113 | -€371 | -76.7% |
| Current assets | 29/58 | €15,568 | €19,688 | +€4,120 | +26.5% |
| Amounts receivable within one year | 40/41 | €10,872 | €13,966 | +€3,094 | +28.5% |
| Trade receivables | 40 | €7,353 | €10,482 | +€3,130 | +42.6% |
| Other amounts receivable | 41 | €3,519 | €3,484 | -€35 | -1.0% |
| Cash at bank and in hand | 54/58 | €538 | €5,721 | +€5,183 | +964% |
| Deferred charges and accrued income | 490/1 | €4,158 | - | -€4,158 | |
| Total equity and liabilities | 10/49 | €16,052 | €20,736 | +€4,684 | +29.2% |
| Equity | 10/15 | €8,242 | €12,917 | +€4,675 | +56.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,242 | €7,917 | +€4,675 | +144% |
| Amounts payable | 17/49 | €7,810 | €7,819 | +€9 | +0.1% |
| Amounts payable within one year | 42/48 | €7,810 | €7,819 | +€9 | +0.1% |
| Trade debts | 44 | €2,585 | €2,392 | -€193 | -7.5% |
| Suppliers | 440/4 | €2,585 | €2,392 | -€193 | -7.5% |
| Taxes, remuneration and social security | 45 | €1,365 | €2,583 | +€1,217 | +89.2% |
| Taxes | 450/3 | €1,365 | €2,583 | +€1,217 | +89.2% |
| Other amounts payable | 47/48 | €3,860 | €2,845 | -€1,015 | -26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,229 | - | -€75,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €435 | +€64 | +17.3% |
| Other operating charges | 640/8 | €533 | €758 | +€224 | +42.1% |
| Gross operating margin | 9900 | €4,114 | €7,773 | +€3,659 | +88.9% |
| Operating profit (loss) | 9901 | €3,210 | €6,580 | +€3,370 | +105% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €217 | €159 | -€59 | -27.0% |
| Recurring financial charges | 65 | €217 | €159 | -€59 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €2,993 | €6,421 | +€3,428 | +115% |
| Income taxes | 67/77 | €836 | €1,746 | +€910 | +109% |
| Profit (loss) for the period | 9904 | €2,157 | €4,675 | +€2,519 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €2,157 | €4,675 | +€2,519 | +117% |
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 27 October 2026 via checked.be.