D.I. ELEC: 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.I. ELEC
Largest movements
- Receivables within one year +€30,496
up €30,496 (+22.0%), from €138,521 to €169,017
of which Trade receivables: +€47,896
- Tangible fixed assets -€28,414
down €28,414 (-6.6%), from €427,674 to €399,260
of which Land and buildings: -€17,724
- Cash +€25,515
up €25,515 (+48.3%), from €52,840 to €78,355
mainly Net result for the year (+€71,876) and Trade debts (+€60,577)
- Stocks and contracts -€9,359
down €9,359 (-5.3%), from €176,855 to €167,496
- Trade debts +€60,577
up €60,577 (+139%), from €43,465 to €104,042
- Debts after one year -€23,705
down €23,705 (-14.1%), from €167,541 to €143,836
- Other debts -€16,000
down €16,000 (-14.5%), from €110,000 to €94,000
- Tax, wage and social debts +€11,827
new in 2025: €11,827
- Current portion of long-term debt -€10,399
down €10,399 (-28.3%), from €36,754 to €26,355
- Staff costs +€40,454
up €40,454 (+40.0%), from €101,159 to €141,613
- Gross operating margin +€38,353
up €38,353 (+15.5%), from €247,732 to €286,085
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 | €805,035 | €829,211 | +€24,176 | +3.0% |
| Fixed assets | 21/28 | €427,713 | €399,299 | -€28,414 | -6.6% |
| Tangible fixed assets | 22/27 | €427,674 | €399,260 | -€28,414 | -6.6% |
| Land and buildings | 22 | €387,944 | €370,220 | -€17,724 | -4.6% |
| Plant, machinery and equipment | 23 | €5,361 | €4,555 | -€805 | -15.0% |
| Furniture and vehicles | 24 | €27,671 | €16,862 | -€10,808 | -39.1% |
| Other tangible fixed assets | 26 | €6,699 | €7,622 | +€923 | +13.8% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €377,322 | €429,912 | +€52,590 | +13.9% |
| Stocks and contracts in progress | 3 | €176,855 | €167,496 | -€9,359 | -5.3% |
| Stocks | 30/36 | €176,855 | €167,496 | -€9,359 | -5.3% |
| Amounts receivable within one year | 40/41 | €138,521 | €169,017 | +€30,496 | +22.0% |
| Trade receivables | 40 | €83,710 | €131,606 | +€47,896 | +57.2% |
| Other amounts receivable | 41 | €54,811 | €37,411 | -€17,400 | -31.7% |
| Cash at bank and in hand | 54/58 | €52,840 | €78,355 | +€25,515 | +48.3% |
| Deferred charges and accrued income | 490/1 | €9,106 | €15,044 | +€5,938 | +65.2% |
| Total equity and liabilities | 10/49 | €805,035 | €829,211 | +€24,176 | +3.0% |
| Equity | 10/15 | €447,275 | €449,151 | +€1,876 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,183 | €8,183 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377,092 | €378,968 | +€1,876 | +0.5% |
| Amounts payable | 17/49 | €357,760 | €380,060 | +€22,300 | +6.2% |
| Amounts payable after more than one year | 17 | €167,541 | €143,836 | -€23,705 | -14.1% |
| Financial debts | 170/4 | €167,541 | €143,836 | -€23,705 | -14.1% |
| Amounts payable within one year | 42/48 | €190,219 | €236,224 | +€46,005 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €36,754 | €26,355 | -€10,399 | -28.3% |
| Trade debts | 44 | €43,465 | €104,042 | +€60,577 | +139% |
| Suppliers | 440/4 | €43,465 | €104,042 | +€60,577 | +139% |
| Taxes, remuneration and social security | 45 | - | €11,827 | +€11,827 | |
| Taxes | 450/3 | - | €11,827 | +€11,827 | |
| Other amounts payable | 47/48 | €110,000 | €94,000 | -€16,000 | -14.5% |
| Remuneration, social security and pensions | 62 | €101,159 | €141,613 | +€40,454 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,269 | €31,682 | +€414 | +1.3% |
| Other operating charges | 640/8 | €3,451 | €3,869 | +€418 | +12.1% |
| Gross operating margin | 9900 | €247,732 | €286,085 | +€38,353 | +15.5% |
| Operating profit (loss) | 9901 | €111,854 | €108,920 | -€2,933 | -2.6% |
| Financial income | 75/76B | €4,690 | €2,994 | -€1,696 | -36.2% |
| Recurring financial income | 75 | €4,690 | €2,994 | -€1,696 | -36.2% |
| Financial charges | 65/66B | €9,730 | €8,211 | -€1,518 | -15.6% |
| Recurring financial charges | 65 | €9,730 | €8,211 | -€1,518 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €106,814 | €103,703 | -€3,111 | -2.9% |
| Income taxes | 67/77 | €29,136 | €31,827 | +€2,691 | +9.2% |
| Profit (loss) for the period | 9904 | €77,678 | €71,876 | -€5,802 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,678 | €71,876 | -€5,802 | -7.5% |
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 26 October 2026 via checked.be.