D.P.ELECTRO: 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.P.ELECTRO
Largest movements
- Tangible fixed assets -€9,387
down €9,387 (-53.8%), from €17,461 to €8,074
of which Furniture and vehicles: -€7,439
- Receivables within one year -€5,579
down €5,579 (-59.7%), from €9,340 to €3,761
of which Other amounts receivable: -€5,558
- Deferred charges and accrued income -€2,882
down €2,882 (-28.7%), from €10,046 to €7,163
- Stocks and contracts +€1,000
up €1,000 (+19.9%), from €5,022 to €6,022
- Cash +€615
up €615 (+5.7%), from €10,851 to €11,466
mainly Receivables within one year (+€5,579) and Investment in fixed assets (net) (+€4,798)
- Trade debts -€9,555
down €9,555 (-60.0%), from €15,934 to €6,379
- Profit (loss) carried forward -€5,178
down €5,178 (-12.7%), from -€40,779 to -€45,958
- Other debts -€744
down €744 (-9.7%), from €7,678 to €6,934
- Gross operating margin +€27,802
up €27,802, from -€25,218 to €2,584
- Depreciation -€1,124
down €1,124 (-19.7%), from €5,713 to €4,589
- Taxes +€734
new in 2025: €734
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 | €52,720 | €36,487 | -€16,233 | -30.8% |
| Fixed assets | 21/28 | €17,461 | €8,074 | -€9,387 | -53.8% |
| Tangible fixed assets | 22/27 | €17,461 | €8,074 | -€9,387 | -53.8% |
| Plant, machinery and equipment | 23 | €6,164 | €4,216 | -€1,948 | -31.6% |
| Furniture and vehicles | 24 | €11,298 | €3,858 | -€7,439 | -65.8% |
| Current assets | 29/58 | €35,259 | €28,413 | -€6,846 | -19.4% |
| Stocks and contracts in progress | 3 | €5,022 | €6,022 | +€1,000 | +19.9% |
| Stocks | 30/36 | €5,022 | €6,022 | +€1,000 | +19.9% |
| Amounts receivable within one year | 40/41 | €9,340 | €3,761 | -€5,579 | -59.7% |
| Trade receivables | 40 | €1,195 | €1,175 | -€20 | -1.7% |
| Other amounts receivable | 41 | €8,144 | €2,586 | -€5,558 | -68.2% |
| Cash at bank and in hand | 54/58 | €10,851 | €11,466 | +€615 | +5.7% |
| Deferred charges and accrued income | 490/1 | €10,046 | €7,163 | -€2,882 | -28.7% |
| Total equity and liabilities | 10/49 | €52,720 | €36,487 | -€16,233 | -30.8% |
| Equity | 10/15 | €28,352 | €23,174 | -€5,178 | -18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,532 | €50,532 | = | 0.0% |
| 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 | €48,672 | €48,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,779 | -€45,958 | -€5,178 | -12.7% |
| Amounts payable | 17/49 | €24,368 | €13,313 | -€11,055 | -45.4% |
| Amounts payable within one year | 42/48 | €24,068 | €13,313 | -€10,755 | -44.7% |
| Trade debts | 44 | €15,934 | €6,379 | -€9,555 | -60.0% |
| Suppliers | 440/4 | €15,934 | €6,379 | -€9,555 | -60.0% |
| Taxes, remuneration and social security | 45 | €456 | - | -€456 | |
| Taxes | 450/3 | €456 | - | -€456 | |
| Other amounts payable | 47/48 | €7,678 | €6,934 | -€744 | -9.7% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,713 | €4,589 | -€1,124 | -19.7% |
| Other operating charges | 640/8 | €617 | €718 | +€102 | +16.5% |
| Non-recurring operating charges | 66A | €4,734 | €1,059 | -€3,676 | -77.6% |
| Gross operating margin | 9900 | -€25,218 | €2,584 | +€27,802 | |
| Operating profit (loss) | 9901 | -€36,282 | -€3,783 | +€32,499 | +89.6% |
| Financial income | 75/76B | €0 | €7 | +€7 | +4243.8% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +4243.8% |
| Financial charges | 65/66B | €537 | €668 | +€131 | +24.4% |
| Recurring financial charges | 65 | €537 | €668 | +€131 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,819 | -€4,444 | +€32,375 | +87.9% |
| Income taxes | 67/77 | - | €734 | +€734 | |
| Profit (loss) for the period | 9904 | -€36,819 | -€5,178 | +€31,641 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,819 | -€5,178 | +€31,641 | +85.9% |
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 8 October 2026 via checked.be.