D.J. TRONIC: 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.J. TRONIC
Largest movements
- Stocks and contracts +€10,500
up €10,500 (+5.8%), from €182,280 to €192,780
- Receivables within one year -€6,616
down €6,616 (-29.9%), from €22,158 to €15,542
- Tangible fixed assets +€3,837
up €3,837 (+12.6%), from €30,521 to €34,357
of which Plant, machinery and equipment: +€4,799
- Cash -€3,620
down €3,620 (-85.6%), from €4,230 to €610
mainly Stocks and contracts (-€10,500) and Current portion of long-term debt (-€10,468)
- Current portion of long-term debt -€10,468
down €10,468 (-46.4%), from €22,568 to €12,101
- Trade debts +€9,766
up €9,766 (+13.2%), from €73,968 to €83,734
- Tax, wage and social debts +€6,591
up €6,591 (+49.4%), from €13,346 to €19,937
of which Taxes: +€5,122
- Short-term financial debts +€3,914
up €3,914 (+11.9%), from €33,028 to €36,942
- Debts after one year -€3,720
down €3,720 (-66.3%), from €5,611 to €1,891
- Turnover -€42,939
down €42,939 (-5.4%), from €789,764 to €746,825
- Purchases and services -€36,318
down €36,318 (-4.8%), from €750,881 to €714,563
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 | €240,236 | €244,337 | +€4,101 | +1.7% |
| Fixed assets | 21/28 | €31,569 | €35,405 | +€3,837 | +12.2% |
| Tangible fixed assets | 22/27 | €30,521 | €34,357 | +€3,837 | +12.6% |
| Land and buildings | 22 | €8,198 | €8,198 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,360 | €16,159 | +€4,799 | +42.2% |
| Furniture and vehicles | 24 | €3,963 | €0 | -€3,963 | -100% |
| Assets under construction and advance payments | 27 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Financial fixed assets | 28 | €1,048 | €1,048 | = | 0.0% |
| Current assets | 29/58 | €208,667 | €208,932 | +€264 | +0.1% |
| Stocks and contracts in progress | 3 | €182,280 | €192,780 | +€10,500 | +5.8% |
| Stocks | 30/36 | €182,280 | €192,780 | +€10,500 | +5.8% |
| Amounts receivable within one year | 40/41 | €22,158 | €15,542 | -€6,616 | -29.9% |
| Trade receivables | 40 | €22,158 | €15,542 | -€6,616 | -29.9% |
| Cash at bank and in hand | 54/58 | €4,230 | €610 | -€3,620 | -85.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €240,236 | €244,337 | +€4,101 | +1.7% |
| Equity | 10/15 | €58,224 | €56,241 | -€1,983 | -3.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €30,296 | €30,296 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Other | 1319 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €26,578 | €26,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,138 | €1,155 | -€1,983 | -63.2% |
| Amounts payable | 17/49 | €182,013 | €188,096 | +€6,084 | +3.3% |
| Amounts payable after more than one year | 17 | €5,611 | €1,891 | -€3,720 | -66.3% |
| Financial debts | 170/4 | €5,611 | €1,891 | -€3,720 | -66.3% |
| Amounts payable within one year | 42/48 | €176,402 | €186,206 | +€9,804 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €22,568 | €12,101 | -€10,468 | -46.4% |
| Financial debts | 43 | €33,028 | €36,942 | +€3,914 | +11.9% |
| Credit institutions | 430/8 | €33,028 | €36,942 | +€3,914 | +11.9% |
| Trade debts | 44 | €73,968 | €83,734 | +€9,766 | +13.2% |
| Suppliers | 440/4 | €73,968 | €83,734 | +€9,766 | +13.2% |
| Taxes, remuneration and social security | 45 | €13,346 | €19,937 | +€6,591 | +49.4% |
| Taxes | 450/3 | €2,152 | €7,274 | +€5,122 | +238% |
| Remuneration and social security | 454/9 | €11,194 | €12,662 | +€1,469 | +13.1% |
| Other amounts payable | 47/48 | €33,493 | €33,493 | = | 0.0% |
| Turnover | 70 | €789,764 | €746,825 | -€42,939 | -5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €750,881 | €714,563 | -€36,318 | -4.8% |
| Remuneration, social security and pensions | 62 | €11,076 | €13,694 | +€2,618 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,563 | €6,163 | -€5,399 | -46.7% |
| Other operating charges | 640/8 | €4,416 | €1,890 | -€2,525 | -57.2% |
| Gross operating margin | 9900 | €38,873 | €32,263 | -€6,610 | -17.0% |
| Operating profit (loss) | 9901 | €11,819 | €10,515 | -€1,304 | -11.0% |
| Financial income | 75/76B | €26 | €1 | -€24 | -94.4% |
| Recurring financial income | 75 | €26 | €1 | -€24 | -94.4% |
| Financial charges | 65/66B | €6,561 | €6,497 | -€65 | -1.0% |
| Recurring financial charges | 65 | €6,561 | €6,497 | -€65 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €5,284 | €4,020 | -€1,264 | -23.9% |
| Income taxes | 67/77 | €4,758 | €6,003 | +€1,245 | +26.2% |
| Profit (loss) for the period | 9904 | €526 | -€1,983 | -€2,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €526 | -€1,983 | -€2,509 |
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 19 October 2026 via checked.be.