D.C.S. ELECTRONICS: 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.C.S. ELECTRONICS
Largest movements
- Tangible fixed assets -€23,391
down €23,391 (-5.0%), from €465,837 to €442,446
- Receivables within one year -€8,943
down €8,943 (-28.0%), from €31,922 to €22,979
of which Trade receivables: -€7,184
- Other debts +€50,710
up €50,710 (+476.1%), from €10,650 to €61,360
- Reserves -€36,636
down €36,636 (-5.9%), from €618,775 to €582,140
- Debts after one year -€31,953
down €31,953 (-19.2%), from €166,226 to €134,272
- Trade debts -€9,013
down €9,013 (-60.0%), from €15,022 to €6,009
- Gross operating margin +€10,633
up €10,633 (+69.2%), from €15,358 to €25,991
- Depreciation +€5,364
up €5,364 (+29.8%), from €18,027 to €23,391
- Taxes +€1,477
up €1,477 (+115.2%), from €1,282 to €2,759
- Financial income -€1,069
down €1,069 (-6.0%), from €17,842 to €16,773
- Financial charges -€842
down €842 (-10.1%), from €8,305 to €7,462
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €849,730 | €822,586 | -€27,145 | -3.2% |
| Fixed assets | 21/28 | €465,837 | €442,446 | -€23,391 | -5.0% |
| Tangible fixed assets | 22/27 | €465,837 | €442,446 | -€23,391 | -5.0% |
| Land and buildings | 22 | €465,837 | €442,446 | -€23,391 | -5.0% |
| Current assets | 29/58 | €383,893 | €380,140 | -€3,754 | -1.0% |
| Stocks and contracts in progress | 3 | €4,038 | €2,800 | -€1,238 | -30.7% |
| Stocks | 30/36 | €4,038 | €2,800 | -€1,238 | -30.7% |
| Amounts receivable within one year | 40/41 | €31,922 | €22,979 | -€8,943 | -28.0% |
| Trade receivables | 40 | €22,906 | €15,722 | -€7,184 | -31.4% |
| Other amounts receivable | 41 | €9,015 | €7,257 | -€1,758 | -19.5% |
| Current investments | 50/53 | €290,060 | €291,034 | +€974 | +0.3% |
| Cash at bank and in hand | 54/58 | €57,155 | €62,438 | +€5,283 | +9.2% |
| Deferred charges and accrued income | 490/1 | €719 | €889 | +€170 | +23.7% |
| Total equity and liabilities | 10/49 | €849,730 | €822,586 | -€27,145 | -3.2% |
| Equity | 10/15 | €637,367 | €600,732 | -€36,636 | -5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €618,775 | €582,140 | -€36,636 | -5.9% |
| Distributable reserves | 133 | €618,775 | €582,140 | -€36,636 | -5.9% |
| Amounts payable | 17/49 | €212,363 | €221,854 | +€9,491 | +4.5% |
| Amounts payable after more than one year | 17 | €166,226 | €134,272 | -€31,953 | -19.2% |
| Financial debts | 170/4 | €166,226 | €134,272 | -€31,953 | -19.2% |
| Amounts payable within one year | 42/48 | €45,989 | €85,114 | +€39,125 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | €18,373 | €15,583 | -€2,790 | -15.2% |
| Trade debts | 44 | €15,022 | €6,009 | -€9,013 | -60.0% |
| Suppliers | 440/4 | €15,022 | €6,009 | -€9,013 | -60.0% |
| Taxes, remuneration and social security | 45 | €1,944 | €2,162 | +€217 | +11.2% |
| Taxes | 450/3 | €1,944 | €2,162 | +€217 | +11.2% |
| Other amounts payable | 47/48 | €10,650 | €61,360 | +€50,710 | +476.1% |
| Accrued charges and deferred income | 492/3 | €148 | €2,467 | +€2,319 | +1570.3% |
| Non-recurring operating income | 76A | €3,777 | - | -€3,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,027 | €23,391 | +€5,364 | +29.8% |
| Other operating charges | 640/8 | €2,667 | €2,838 | +€172 | +6.4% |
| Gross operating margin | 9900 | €15,358 | €25,991 | +€10,633 | +69.2% |
| Operating profit (loss) | 9901 | -€5,336 | -€238 | +€5,098 | +95.5% |
| Financial income | 75/76B | €17,842 | €16,773 | -€1,069 | -6.0% |
| Recurring financial income | 75 | €17,842 | €16,773 | -€1,069 | -6.0% |
| Financial charges | 65/66B | €8,305 | €7,462 | -€842 | -10.1% |
| Recurring financial charges | 65 | €8,305 | €7,462 | -€842 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €4,201 | €9,072 | +€4,871 | +115.9% |
| Income taxes | 67/77 | €1,282 | €2,759 | +€1,477 | +115.2% |
| Profit (loss) for the period | 9904 | €2,920 | €6,313 | +€3,394 | +116.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,920 | €6,313 | +€3,394 | +116.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.