ELECTRO TEPPERS: 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.
ELECTRO TEPPERS
Largest movements
- Cash +€80,348
up €80,348 (+27.5%), from €292,636 to €372,984
mainly Net result for the year (+€41,363) and Stocks and contracts (+€34,612)
- Stocks and contracts -€34,612
down €34,612 (-12.7%), from €272,111 to €237,499
- Receivables within one year -€16,625
down €16,625 (-47.7%), from €34,826 to €18,202
of which Trade receivables: -€21,400
- Tangible fixed assets +€13,867
up €13,867 (+17.8%), from €77,719 to €91,586
of which Furniture and vehicles: +€9,548
- Reserves +€41,363
up €41,363 (+7.5%), from €550,777 to €592,139
of which Distributable reserves: +€41,363
- Tax, wage and social debts -€10,615
down €10,615 (-29.0%), from €36,543 to €25,928
of which Remuneration and social security: -€7,637
- Debts after one year +€9,000
up €9,000 (+35.6%), from €25,314 to €34,314
- Gross operating margin +€16,108
up €16,108 (+5.6%), from €289,398 to €305,507
- Staff costs +€4,679
up €4,679 (+2.3%), from €205,505 to €210,184
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 | €679,292 | €722,270 | +€42,978 | +6.3% |
| Fixed assets | 21/28 | €79,719 | €93,586 | +€13,867 | +17.4% |
| Tangible fixed assets | 22/27 | €77,719 | €91,586 | +€13,867 | +17.8% |
| Plant, machinery and equipment | 23 | €18,857 | €23,176 | +€4,319 | +22.9% |
| Furniture and vehicles | 24 | €58,862 | €68,410 | +€9,548 | +16.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €599,573 | €628,684 | +€29,111 | +4.9% |
| Stocks and contracts in progress | 3 | €272,111 | €237,499 | -€34,612 | -12.7% |
| Stocks | 30/36 | €272,111 | €237,499 | -€34,612 | -12.7% |
| Amounts receivable within one year | 40/41 | €34,826 | €18,202 | -€16,625 | -47.7% |
| Trade receivables | 40 | €34,826 | €13,426 | -€21,400 | -61.4% |
| Other amounts receivable | 41 | - | €4,776 | +€4,776 | |
| Cash at bank and in hand | 54/58 | €292,636 | €372,984 | +€80,348 | +27.5% |
| Total equity and liabilities | 10/49 | €679,292 | €722,270 | +€42,978 | +6.3% |
| Equity | 10/15 | €556,977 | €598,339 | +€41,363 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €550,777 | €592,139 | +€41,363 | +7.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €548,917 | €590,279 | +€41,363 | +7.5% |
| Amounts payable | 17/49 | €122,315 | €123,930 | +€1,615 | +1.3% |
| Amounts payable after more than one year | 17 | €25,314 | €34,314 | +€9,000 | +35.6% |
| Financial debts | 170/4 | €25,314 | €34,314 | +€9,000 | +35.6% |
| Amounts payable within one year | 42/48 | €95,377 | €87,634 | -€7,743 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €20,302 | €26,061 | +€5,759 | +28.4% |
| Trade debts | 44 | €38,366 | €35,645 | -€2,721 | -7.1% |
| Suppliers | 440/4 | €38,366 | €35,645 | -€2,721 | -7.1% |
| Taxes, remuneration and social security | 45 | €36,543 | €25,928 | -€10,615 | -29.0% |
| Taxes | 450/3 | €9,995 | €7,017 | -€2,978 | -29.8% |
| Remuneration and social security | 454/9 | €26,548 | €18,911 | -€7,637 | -28.8% |
| Other amounts payable | 47/48 | €166 | - | -€166 | |
| Accrued charges and deferred income | 492/3 | €1,624 | €1,982 | +€358 | +22.1% |
| Remuneration, social security and pensions | 62 | €205,505 | €210,184 | +€4,679 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,080 | €29,873 | +€1,793 | +6.4% |
| Other operating charges | 640/8 | €2,262 | €3,223 | +€961 | +42.5% |
| Gross operating margin | 9900 | €289,398 | €305,507 | +€16,108 | +5.6% |
| Operating profit (loss) | 9901 | €53,552 | €62,227 | +€8,675 | +16.2% |
| Financial income | 75/76B | €5,340 | €4,579 | -€761 | -14.3% |
| Recurring financial income | 75 | €5,340 | €4,579 | -€761 | -14.3% |
| Non-recurring financial income | 76B | €5,340 | €4,579 | -€761 | -14.3% |
| Financial charges | 65/66B | €3,458 | €3,321 | -€137 | -4.0% |
| Recurring financial charges | 65 | €3,458 | €3,321 | -€137 | -4.0% |
| Non-recurring financial charges | 66B | €3,458 | €3,321 | -€137 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €55,434 | €63,485 | +€8,052 | +14.5% |
| Income taxes | 67/77 | €19,698 | €22,122 | +€2,425 | +12.3% |
| Profit (loss) for the period | 9904 | €35,736 | €41,363 | +€5,627 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,736 | €41,363 | +€5,627 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.