D-Lectro: 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-Lectro
Largest movements
- Cash -€13,536
down €13,536 (-56.3%), from €24,059 to €10,523
mainly Debts after one year (-€5,535) and Current investments (-€4,752)
- Tangible fixed assets -€7,029
down €7,029 (-21.0%), from €33,520 to €26,492
of which Furniture and vehicles: -€7,507
- Current investments +€4,752
new in 2025: €4,752
- Receivables within one year +€2,407
up €2,407 (+19.0%), from €12,650 to €15,057
of which Other amounts receivable: +€4,803
- Debts after one year -€5,535
down €5,535 (-33.5%), from €16,535 to €11,000
- Other debts -€4,732
down €4,732 (-49.7%), from €9,515 to €4,783
- Profit (loss) carried forward -€2,572
down €2,572, from €0 to -€2,572
- Tax, wage and social debts -€2,421
down €2,421 (-40.9%), from €5,922 to €3,501
- Trade debts +€2,333
up €2,333 (+36.8%), from €6,333 to €8,665
- Gross operating margin -€12,669
down €12,669 (-50.8%), from €24,927 to €12,258
- Taxes -€3,257
down €3,257 (-88.2%), from €3,691 to €434
- Depreciation +€1,605
up €1,605 (+17.6%), from €9,135 to €10,741
- Financial income -€547
down €547 (-24.9%), from €2,195 to €1,648
- Financial charges -€527
down €527 (-12.5%), from €4,210 to €3,683
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 | €71,230 | €58,101 | -€13,129 | -18.4% |
| Fixed assets | 21/28 | €33,520 | €26,552 | -€6,969 | -20.8% |
| Tangible fixed assets | 22/27 | €33,520 | €26,492 | -€7,029 | -21.0% |
| Plant, machinery and equipment | 23 | €3,908 | €4,387 | +€479 | +12.3% |
| Furniture and vehicles | 24 | €29,612 | €22,105 | -€7,507 | -25.4% |
| Financial fixed assets | 28 | - | €60 | +€60 | |
| Current assets | 29/58 | €37,709 | €31,549 | -€6,160 | -16.3% |
| Amounts receivable within one year | 40/41 | €12,650 | €15,057 | +€2,407 | +19.0% |
| Trade receivables | 40 | €7,243 | €4,848 | -€2,395 | -33.1% |
| Other amounts receivable | 41 | €5,407 | €10,209 | +€4,803 | +88.8% |
| Current investments | 50/53 | - | €4,752 | +€4,752 | |
| Cash at bank and in hand | 54/58 | €24,059 | €10,523 | -€13,536 | -56.3% |
| Deferred charges and accrued income | 490/1 | €1,001 | €1,217 | +€216 | +21.6% |
| Total equity and liabilities | 10/49 | €71,230 | €58,101 | -€13,129 | -18.4% |
| Equity | 10/15 | €26,133 | €23,562 | -€2,572 | -9.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,133 | €21,133 | = | 0.0% |
| Distributable reserves | 133 | €21,133 | €21,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€2,572 | -€2,572 | |
| Amounts payable | 17/49 | €45,096 | €34,539 | -€10,557 | -23.4% |
| Amounts payable after more than one year | 17 | €16,535 | €11,000 | -€5,535 | -33.5% |
| Financial debts | 170/4 | €16,535 | €11,000 | -€5,535 | -33.5% |
| Amounts payable within one year | 42/48 | €28,561 | €23,540 | -€5,022 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €5,230 | €5,535 | +€305 | +5.8% |
| Financial debts | 43 | €1,561 | €1,055 | -€506 | -32.4% |
| Credit institutions | 430/8 | €1,561 | €1,055 | -€506 | -32.4% |
| Trade debts | 44 | €6,333 | €8,665 | +€2,333 | +36.8% |
| Suppliers | 440/4 | €6,333 | €8,665 | +€2,333 | +36.8% |
| Taxes, remuneration and social security | 45 | €5,922 | €3,501 | -€2,421 | -40.9% |
| Taxes | 450/3 | €5,922 | €3,501 | -€2,421 | -40.9% |
| Other amounts payable | 47/48 | €9,515 | €4,783 | -€4,732 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,135 | €10,741 | +€1,605 | +17.6% |
| Other operating charges | 640/8 | €1,389 | €1,620 | +€230 | +16.6% |
| Gross operating margin | 9900 | €24,927 | €12,258 | -€12,669 | -50.8% |
| Operating profit (loss) | 9901 | €14,402 | -€103 | -€14,505 | |
| Financial income | 75/76B | €2,195 | €1,648 | -€547 | -24.9% |
| Recurring financial income | 75 | €2,195 | €1,648 | -€547 | -24.9% |
| Financial charges | 65/66B | €4,210 | €3,683 | -€527 | -12.5% |
| Recurring financial charges | 65 | €4,210 | €3,683 | -€527 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €12,386 | -€2,138 | -€14,524 | |
| Income taxes | 67/77 | €3,691 | €434 | -€3,257 | -88.2% |
| Profit (loss) for the period | 9904 | €8,696 | -€2,572 | -€11,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,696 | -€2,572 | -€11,267 |
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.