D & M Electrical Solutions: 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 & M Electrical Solutions
Largest movements
- Receivables within one year +€1,769
up €1,769 (+4.7%), from €37,850 to €39,620
of which Other amounts receivable: +€1,769
- Other debts -€6,307
down €6,307 (-17.1%), from €36,788 to €30,482
- Trade debts +€4,824
up €4,824 (+1,617%), from €298 to €5,122
- Profit (loss) carried forward +€1,790
up €1,790 (+16.7%), from -€10,723 to -€8,933
- Tax, wage and social debts +€1,463
up €1,463 (+510%), from €287 to €1,749
- Gross operating margin -€5,006
down €5,006 (-73.3%), from €6,829 to €1,824
- Financial income +€1,796
new in 2025: €1,796
- Taxes +€370
up €370 (+129%), from €287 to €657
- Other operating charges -€125
down €125 (-21.2%), from €590 to €465
- Financial charges +€98
up €98 (+16.1%), from €610 to €708
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,850 | €39,620 | +€1,769 | +4.7% |
| Current assets | 29/58 | €37,850 | €39,620 | +€1,769 | +4.7% |
| Amounts receivable within one year | 40/41 | €37,850 | €39,620 | +€1,769 | +4.7% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | €31,850 | €33,620 | +€1,769 | +5.6% |
| Total equity and liabilities | 10/49 | €37,850 | €39,620 | +€1,769 | +4.7% |
| Equity | 10/15 | €477 | €2,267 | +€1,790 | +375% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,723 | -€8,933 | +€1,790 | +16.7% |
| Amounts payable | 17/49 | €37,373 | €37,353 | -€20 | -0.1% |
| Amounts payable within one year | 42/48 | €37,373 | €37,353 | -€20 | -0.1% |
| Trade debts | 44 | €298 | €5,122 | +€4,824 | +1,617% |
| Suppliers | 440/4 | €298 | €5,122 | +€4,824 | +1,617% |
| Taxes, remuneration and social security | 45 | €287 | €1,749 | +€1,463 | +510% |
| Taxes | 450/3 | €287 | €1,749 | +€1,463 | +510% |
| Other amounts payable | 47/48 | €36,788 | €30,482 | -€6,307 | -17.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €590 | €465 | -€125 | -21.2% |
| Gross operating margin | 9900 | €6,829 | €1,824 | -€5,006 | -73.3% |
| Operating profit (loss) | 9901 | €6,239 | €1,358 | -€4,881 | -78.2% |
| Financial income | 75/76B | - | €1,796 | +€1,796 | |
| Recurring financial income | 75 | - | €1,796 | +€1,796 | |
| Financial charges | 65/66B | €610 | €708 | +€98 | +16.1% |
| Recurring financial charges | 65 | €610 | €708 | +€98 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €5,629 | €2,447 | -€3,183 | -56.5% |
| Income taxes | 67/77 | €287 | €657 | +€370 | +129% |
| Profit (loss) for the period | 9904 | €5,343 | €1,790 | -€3,553 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,343 | €1,790 | -€3,553 | -66.5% |
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 21 October 2026 via checked.be.