D.C. - TRONICS: 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. - TRONICS
Largest movements
- Stocks and contracts +€24,093
up €24,093 (+57.9%), from €41,622 to €65,714
- Tangible fixed assets -€12,727
down €12,727 (-13.5%), from €94,623 to €81,896
- Receivables within one year +€7,717
up €7,717 (+91.1%), from €8,473 to €16,191
of which Trade receivables: +€9,696
- Cash -€7,481
down €7,481 (-5.5%), from €136,517 to €129,036
mainly Stocks and contracts (-€24,093) and Receivables within one year (-€7,717)
- Reserves +€13,409
up €13,409 (+15.6%), from €85,890 to €99,299
of which Distributable reserves: +€11,549
- Trade debts +€6,005
up €6,005 (+80.9%), from €7,426 to €13,431
- Debts after one year -€5,140
down €5,140 (-23.9%), from €21,508 to €16,368
- Gross operating margin -€6,989
down €6,989 (-15.5%), from €45,096 to €38,107
- Depreciation -€1,209
down €1,209 (-8.7%), from €13,936 to €12,727
- Financial charges -€709
down €709 (-46.1%), from €1,539 to €830
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 | €281,235 | €292,837 | +€11,602 | +4.1% |
| Fixed assets | 21/28 | €94,623 | €81,896 | -€12,727 | -13.5% |
| Tangible fixed assets | 22/27 | €94,623 | €81,896 | -€12,727 | -13.5% |
| Land and buildings | 22 | €74,034 | €69,790 | -€4,244 | -5.7% |
| Plant, machinery and equipment | 23 | €4,494 | €1,376 | -€3,118 | -69.4% |
| Furniture and vehicles | 24 | €16,095 | €10,730 | -€5,365 | -33.3% |
| Current assets | 29/58 | €186,612 | €210,941 | +€24,329 | +13.0% |
| Stocks and contracts in progress | 3 | €41,622 | €65,714 | +€24,093 | +57.9% |
| Stocks | 30/36 | €41,622 | €65,714 | +€24,093 | +57.9% |
| Amounts receivable within one year | 40/41 | €8,473 | €16,191 | +€7,717 | +91.1% |
| Trade receivables | 40 | €6,495 | €16,191 | +€9,696 | +149.3% |
| Other amounts receivable | 41 | €1,978 | - | -€1,978 | |
| Cash at bank and in hand | 54/58 | €136,517 | €129,036 | -€7,481 | -5.5% |
| Total equity and liabilities | 10/49 | €281,235 | €292,837 | +€11,602 | +4.1% |
| Equity | 10/15 | €245,152 | €258,561 | +€13,409 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,890 | €99,299 | +€13,409 | +15.6% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €85,890 | €97,439 | +€11,549 | +13.4% |
| Profit (loss) carried forward | 14 | €140,662 | €140,662 | = | 0.0% |
| Amounts payable | 17/49 | €36,083 | €34,276 | -€1,807 | -5.0% |
| Amounts payable after more than one year | 17 | €21,508 | €16,368 | -€5,140 | -23.9% |
| Financial debts | 170/4 | €21,508 | €16,368 | -€5,140 | -23.9% |
| Amounts payable within one year | 42/48 | €14,574 | €17,908 | +€3,334 | +22.9% |
| Financial debts | 43 | €361 | - | -€361 | |
| Credit institutions | 430/8 | €361 | - | -€361 | |
| Trade debts | 44 | €7,426 | €13,431 | +€6,005 | +80.9% |
| Suppliers | 440/4 | €7,426 | €13,431 | +€6,005 | +80.9% |
| Taxes, remuneration and social security | 45 | €2,947 | €687 | -€2,261 | -76.7% |
| Taxes | 450/3 | €2,947 | €687 | -€2,261 | -76.7% |
| Other amounts payable | 47/48 | €3,840 | €3,790 | -€50 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,936 | €12,727 | -€1,209 | -8.7% |
| Other operating charges | 640/8 | €3,601 | €3,617 | +€16 | +0.4% |
| Gross operating margin | 9900 | €45,096 | €38,107 | -€6,989 | -15.5% |
| Operating profit (loss) | 9901 | €27,559 | €21,763 | -€5,796 | -21.0% |
| Financial income | 75/76B | €0 | €1 | +€0 | +186.4% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +186.4% |
| Financial charges | 65/66B | €1,539 | €830 | -€709 | -46.1% |
| Recurring financial charges | 65 | €1,539 | €830 | -€709 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €26,020 | €20,934 | -€5,086 | -19.5% |
| Income taxes | 67/77 | €7,392 | €7,526 | +€134 | +1.8% |
| Profit (loss) for the period | 9904 | €18,629 | €13,409 | -€5,220 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,629 | €13,409 | -€5,220 | -28.0% |
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 7 October 2026 via checked.be.