D.D.ELECTRICS: 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.
D.D.ELECTRICS
Largest movements
- Tangible fixed assets -€12,307
down €12,307 (-46.4%), from €26,516 to €14,209
of which Furniture and vehicles: -€14,739
- Cash +€12,218
up €12,218 (+15.7%), from €77,801 to €90,019
mainly Depreciation (+€16,168) and Net result for the year (+€11,946)
- Receivables within one year +€2,005
up €2,005 (+10.3%), from €19,516 to €21,521
of which Trade receivables: +€3,520
- Reserves +€11,946
up €11,946 (+18.3%), from €65,407 to €77,352
of which Distributable reserves: +€11,946
- Current portion of long-term debt -€5,805
down €5,805 (-53.7%), from €10,818 to €5,013
- Debts after one year -€5,013
down €5,013 (-59.4%), from €8,439 to €3,426
- Other debts +€2,896
up €2,896 (+110.4%), from €2,623 to €5,519
- Profit (loss) carried forward -€1,666
down €1,666 (-4.8%), from €34,929 to €33,263
- Gross operating margin +€3,532
up €3,532 (+11.0%), from €32,145 to €35,677
- Depreciation -€1,893
down €1,893 (-10.5%), from €18,061 to €16,168
- Taxes +€1,515
up €1,515 (+44.7%), from €3,390 to €4,905
- Financial charges -€416
down €416 (-37.8%), from €1,102 to €686
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 | €126,368 | €128,335 | +€1,967 | +1.6% |
| Fixed assets | 21/28 | €26,516 | €14,209 | -€12,307 | -46.4% |
| Tangible fixed assets | 22/27 | €26,516 | €14,209 | -€12,307 | -46.4% |
| Plant, machinery and equipment | 23 | €2,959 | €5,391 | +€2,432 | +82.2% |
| Furniture and vehicles | 24 | €23,557 | €8,819 | -€14,739 | -62.6% |
| Current assets | 29/58 | €99,852 | €114,126 | +€14,274 | +14.3% |
| Amounts receivable within one year | 40/41 | €19,516 | €21,521 | +€2,005 | +10.3% |
| Trade receivables | 40 | €16,906 | €20,426 | +€3,520 | +20.8% |
| Other amounts receivable | 41 | €2,610 | €1,095 | -€1,515 | -58.0% |
| Cash at bank and in hand | 54/58 | €77,801 | €90,019 | +€12,218 | +15.7% |
| Deferred charges and accrued income | 490/1 | €2,535 | €2,586 | +€51 | +2.0% |
| Total equity and liabilities | 10/49 | €126,368 | €128,335 | +€1,967 | +1.6% |
| Equity | 10/15 | €100,335 | €110,615 | +€10,280 | +10.2% |
| Reserves | 13 | €65,407 | €77,352 | +€11,946 | +18.3% |
| 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 | €63,547 | €75,492 | +€11,946 | +18.8% |
| Profit (loss) carried forward | 14 | €34,929 | €33,263 | -€1,666 | -4.8% |
| Amounts payable | 17/49 | €26,033 | €17,720 | -€8,313 | -31.9% |
| Amounts payable after more than one year | 17 | €8,439 | €3,426 | -€5,013 | -59.4% |
| Financial debts | 170/4 | €8,439 | €3,426 | -€5,013 | -59.4% |
| Amounts payable within one year | 42/48 | €17,594 | €14,293 | -€3,300 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €10,818 | €5,013 | -€5,805 | -53.7% |
| Trade debts | 44 | €1,553 | €1,425 | -€128 | -8.3% |
| Suppliers | 440/4 | €1,553 | €1,425 | -€128 | -8.3% |
| Taxes, remuneration and social security | 45 | €2,600 | €2,336 | -€264 | -10.1% |
| Taxes | 450/3 | €2,600 | €2,336 | -€264 | -10.1% |
| Other amounts payable | 47/48 | €2,623 | €5,519 | +€2,896 | +110.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,061 | €16,168 | -€1,893 | -10.5% |
| Other operating charges | 640/8 | €1,876 | €1,979 | +€104 | +5.5% |
| Gross operating margin | 9900 | €32,145 | €35,677 | +€3,532 | +11.0% |
| Operating profit (loss) | 9901 | €12,208 | €17,530 | +€5,322 | +43.6% |
| Financial income | 75/76B | €79 | €7 | -€72 | -91.2% |
| Recurring financial income | 75 | €79 | €7 | -€72 | -91.2% |
| Financial charges | 65/66B | €1,102 | €686 | -€416 | -37.8% |
| Recurring financial charges | 65 | €1,102 | €686 | -€416 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €11,185 | €16,851 | +€5,666 | +50.7% |
| Income taxes | 67/77 | €3,390 | €4,905 | +€1,515 | +44.7% |
| Profit (loss) for the period | 9904 | €7,795 | €11,946 | +€4,151 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,795 | €11,946 | +€4,151 | +53.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.