ELECTRICAL CONCEPT: 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.
ELECTRICAL CONCEPT
Largest movements
- Cash -€6,678
down €6,678 (-35.0%), from €19,060 to €12,383
mainly Trade debts (-€5,568) and Net result for the year (-€2,662)
- Receivables after one year -€3,000
down €3,000 (-9.2%), from €32,579 to €29,579
- Receivables within one year +€1,550
up €1,550 (+16.9%), from €9,190 to €10,740
of which Trade receivables: +€1,485
- Tangible fixed assets +€1,253
up €1,253 (+169%), from €743 to €1,996
- Trade debts -€5,568
down €5,568 (-67.7%), from €8,224 to €2,656
- Profit (loss) carried forward -€3,521
down €3,521 (-11.5%), from €30,578 to €27,057
- Tax, wage and social debts +€1,140
up €1,140 (+26.1%), from €4,374 to €5,514
of which Taxes: +€639
- Other debts +€863
up €863 (+25.7%), from €3,364 to €4,227
- Gross operating margin -€8,642
down €8,642 (-16.7%), from €51,797 to €43,156
- Staff costs -€1,669
down €1,669 (-3.6%), from €46,570 to €44,901
- Taxes -€1,442
down €1,442 (-91.1%), from €1,582 to €140
- Financial charges -€1,158
down €1,158 (-63.5%), from €1,822 to €664
- Financial income +€526
up €526 (+37.1%), from €1,419 to €1,945
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 | €62,365 | €55,279 | -€7,085 | -11.4% |
| Fixed assets | 21/28 | €743 | €1,996 | +€1,253 | +169% |
| Tangible fixed assets | 22/27 | €743 | €1,996 | +€1,253 | +169% |
| Furniture and vehicles | 24 | €743 | €1,996 | +€1,253 | +169% |
| Current assets | 29/58 | €61,622 | €53,283 | -€8,338 | -13.5% |
| Amounts receivable after more than one year | 29 | €32,579 | €29,579 | -€3,000 | -9.2% |
| Other amounts receivable | 291 | €32,579 | €29,579 | -€3,000 | -9.2% |
| Amounts receivable within one year | 40/41 | €9,190 | €10,740 | +€1,550 | +16.9% |
| Trade receivables | 40 | €7,079 | €8,564 | +€1,485 | +21.0% |
| Other amounts receivable | 41 | €2,111 | €2,176 | +€65 | +3.1% |
| Cash at bank and in hand | 54/58 | €19,060 | €12,383 | -€6,678 | -35.0% |
| Deferred charges and accrued income | 490/1 | €792 | €582 | -€210 | -26.6% |
| Total equity and liabilities | 10/49 | €62,365 | €55,279 | -€7,085 | -11.4% |
| Equity | 10/15 | €46,403 | €42,882 | -€3,521 | -7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,625 | €9,625 | = | 0.0% |
| 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 | €7,765 | €7,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,578 | €27,057 | -€3,521 | -11.5% |
| Amounts payable | 17/49 | €15,962 | €12,397 | -€3,564 | -22.3% |
| Amounts payable within one year | 42/48 | €15,962 | €12,397 | -€3,564 | -22.3% |
| Trade debts | 44 | €8,224 | €2,656 | -€5,568 | -67.7% |
| Suppliers | 440/4 | €8,224 | €2,656 | -€5,568 | -67.7% |
| Taxes, remuneration and social security | 45 | €4,374 | €5,514 | +€1,140 | +26.1% |
| Taxes | 450/3 | €2,762 | €3,401 | +€639 | +23.2% |
| Remuneration and social security | 454/9 | €1,612 | €2,113 | +€501 | +31.1% |
| Other amounts payable | 47/48 | €3,364 | €4,227 | +€863 | +25.7% |
| Remuneration, social security and pensions | 62 | €46,570 | €44,901 | -€1,669 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €355 | +€272 | +330% |
| Other operating charges | 640/8 | €1,221 | €1,702 | +€481 | +39.4% |
| Gross operating margin | 9900 | €51,797 | €43,156 | -€8,642 | -16.7% |
| Operating profit (loss) | 9901 | €3,923 | -€3,802 | -€7,726 | |
| Financial income | 75/76B | €1,419 | €1,945 | +€526 | +37.1% |
| Recurring financial income | 75 | €1,419 | €1,945 | +€526 | +37.1% |
| Financial charges | 65/66B | €1,822 | €664 | -€1,158 | -63.5% |
| Recurring financial charges | 65 | €1,822 | €664 | -€1,158 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €3,520 | -€2,522 | -€6,042 | |
| Income taxes | 67/77 | €1,582 | €140 | -€1,442 | -91.1% |
| Profit (loss) for the period | 9904 | €1,938 | -€2,662 | -€4,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,938 | -€2,662 | -€4,600 |
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 20 October 2026 via checked.be.