D.A. ELEC: what changed
Two fiscal 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.
D.A. ELEC
Largest movements
- Receivables within one year -€710
down €710 (-2.8%), from €25,217 to €24,508
of which Trade receivables: -€3,661
- Tangible fixed assets +€637
up €637 (+362.3%), from €176 to €813
- Cash -€577
down €577 (-67.0%), from €862 to €285
mainly Net result for the year (-€2,020) and Investment in fixed assets (net) (-€699)
- Profit (loss) carried forward -€2,020
down €2,020 (-13.5%), from €14,954 to €12,934
- Trade debts +€1,407
up €1,407 (+36.3%), from €3,873 to €5,281
- Gross operating margin -€11,801
down €11,801, from €9,485 to -€2,316
- Other operating charges -€517
down €517 (-44.2%), from €1,169 to €652
- Depreciation -€229
down €229 (-78.7%), from €291 to €62
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 | €26,255 | €25,643 | -€613 | -2.3% |
| Fixed assets | 21/28 | €176 | €813 | +€637 | +362.3% |
| Tangible fixed assets | 22/27 | €176 | €813 | +€637 | +362.3% |
| Plant, machinery and equipment | 23 | €176 | €813 | +€637 | +362.3% |
| Current assets | 29/58 | €26,080 | €24,830 | -€1,250 | -4.8% |
| Amounts receivable within one year | 40/41 | €25,217 | €24,508 | -€710 | -2.8% |
| Trade receivables | 40 | €15,134 | €11,474 | -€3,661 | -24.2% |
| Other amounts receivable | 41 | €10,083 | €13,034 | +€2,951 | +29.3% |
| Cash at bank and in hand | 54/58 | €862 | €285 | -€577 | -67.0% |
| Deferred charges and accrued income | 490/1 | - | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €26,255 | €25,643 | -€613 | -2.3% |
| Equity | 10/15 | €22,354 | €20,333 | -€2,020 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,199 | €1,199 | = | 0.0% |
| Distributable reserves | 133 | €1,199 | €1,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,954 | €12,934 | -€2,020 | -13.5% |
| Amounts payable | 17/49 | €3,902 | €5,309 | +€1,407 | +36.1% |
| Amounts payable within one year | 42/48 | €3,902 | €5,309 | +€1,407 | +36.1% |
| Trade debts | 44 | €3,873 | €5,281 | +€1,407 | +36.3% |
| Suppliers | 440/4 | €3,873 | €5,281 | +€1,407 | +36.3% |
| Taxes, remuneration and social security | 45 | €29 | €29 | = | 0.0% |
| Taxes | 450/3 | €29 | €29 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291 | €62 | -€229 | -78.7% |
| Other operating charges | 640/8 | €1,169 | €652 | -€517 | -44.2% |
| Gross operating margin | 9900 | €9,485 | -€2,316 | -€11,801 | |
| Operating profit (loss) | 9901 | €8,025 | -€3,030 | -€11,054 | |
| Financial income | 75/76B | €1,004 | €1,063 | +€60 | +6.0% |
| Recurring financial income | 75 | €1,004 | €1,063 | +€60 | +6.0% |
| Financial charges | 65/66B | €48 | €54 | +€6 | +12.5% |
| Recurring financial charges | 65 | €48 | €54 | +€6 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €8,980 | -€2,020 | -€11,001 | |
| Profit (loss) for the period | 9904 | €8,980 | -€2,020 | -€11,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,980 | -€2,020 | -€11,001 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.