D-TECH ELECTRONIC: 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-TECH ELECTRONIC
Largest movements
- Receivables within one year +€50,480
up €50,480 (+40.6%), from €124,384 to €174,864
- Intangible fixed assets -€26,661
down €26,661 (-11.6%), from €229,979 to €203,318
- Stocks and contracts +€22,604
up €22,604 (+21.3%), from €106,302 to €128,906
- Cash +€10,425
up €10,425 (+57.3%), from €18,181 to €28,606
mainly Depreciation (+€90,906) and Net result for the year (+€60,026)
- Tangible fixed assets -€9,663
down €9,663 (-37.4%), from €25,859 to €16,196
of which Other tangible fixed assets: -€7,161
- Profit (loss) carried forward +€60,026
up €60,026 (+11.1%), from -€539,745 to -€479,719
- Tax, wage and social debts -€23,185
down €23,185 (-20.2%), from €114,514 to €91,329
of which Taxes: -€15,333
- Trade debts +€13,620
up €13,620 (+12.7%), from €107,553 to €121,173
- Gross operating margin +€55,974
up €55,974 (+16.4%), from €341,779 to €397,753
- Depreciation +€15,463
up €15,463 (+20.5%), from €75,443 to €90,906
- Staff costs -€10,151
down €10,151 (-4.1%), from €248,483 to €238,332
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 | €510,640 | €558,538 | +€47,898 | +9.4% |
| Fixed assets | 21/28 | €255,838 | €219,514 | -€36,324 | -14.2% |
| Intangible fixed assets | 21 | €229,979 | €203,318 | -€26,661 | -11.6% |
| Tangible fixed assets | 22/27 | €25,859 | €16,196 | -€9,663 | -37.4% |
| Furniture and vehicles | 24 | €4,017 | €1,515 | -€2,502 | -62.3% |
| Other tangible fixed assets | 26 | €21,842 | €14,681 | -€7,161 | -32.8% |
| Current assets | 29/58 | €254,802 | €339,024 | +€84,222 | +33.1% |
| Stocks and contracts in progress | 3 | €106,302 | €128,906 | +€22,604 | +21.3% |
| Stocks | 30/36 | €106,302 | €128,906 | +€22,604 | +21.3% |
| Amounts receivable within one year | 40/41 | €124,384 | €174,864 | +€50,480 | +40.6% |
| Trade receivables | 40 | €124,384 | €174,864 | +€50,480 | +40.6% |
| Cash at bank and in hand | 54/58 | €18,181 | €28,606 | +€10,425 | +57.3% |
| Deferred charges and accrued income | 490/1 | €5,935 | €6,648 | +€713 | +12.0% |
| Total equity and liabilities | 10/49 | €510,640 | €558,538 | +€47,898 | +9.4% |
| Equity | 10/15 | -€74,611 | -€14,585 | +€60,026 | +80.5% |
| Contributions | 10/11 | €455,000 | €455,000 | = | 0.0% |
| Capital | 10 | €455,000 | €455,000 | = | 0.0% |
| Issued capital | 100 | €455,000 | €455,000 | = | 0.0% |
| Reserves | 13 | €10,134 | €10,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,063 | €5,063 | = | 0.0% |
| Legal reserve | 130 | €5,063 | €5,063 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,071 | €5,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€539,745 | -€479,719 | +€60,026 | +11.1% |
| Amounts payable | 17/49 | €585,251 | €573,123 | -€12,128 | -2.1% |
| Amounts payable within one year | 42/48 | €579,145 | €571,724 | -€7,421 | -1.3% |
| Trade debts | 44 | €107,553 | €121,173 | +€13,620 | +12.7% |
| Suppliers | 440/4 | €107,553 | €121,173 | +€13,620 | +12.7% |
| Taxes, remuneration and social security | 45 | €114,514 | €91,329 | -€23,185 | -20.2% |
| Taxes | 450/3 | €51,938 | €36,605 | -€15,333 | -29.5% |
| Remuneration and social security | 454/9 | €62,576 | €54,724 | -€7,852 | -12.5% |
| Other amounts payable | 47/48 | €357,078 | €359,222 | +€2,144 | +0.6% |
| Accrued charges and deferred income | 492/3 | €6,106 | €1,399 | -€4,707 | -77.1% |
| Remuneration, social security and pensions | 62 | €248,483 | €238,332 | -€10,151 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,443 | €90,906 | +€15,463 | +20.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,355 | +€3,355 | |
| Other operating charges | 640/8 | €5,116 | €1,599 | -€3,517 | -68.7% |
| Gross operating margin | 9900 | €341,779 | €397,753 | +€55,974 | +16.4% |
| Operating profit (loss) | 9901 | €12,737 | €63,561 | +€50,824 | +399% |
| Financial charges | 65/66B | €4,198 | €3,089 | -€1,109 | -26.4% |
| Recurring financial charges | 65 | €4,198 | €3,089 | -€1,109 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €8,539 | €60,472 | +€51,933 | +608% |
| Income taxes | 67/77 | €455 | €446 | -€9 | -2.0% |
| Profit (loss) for the period | 9904 | €8,084 | €60,026 | +€51,942 | +643% |
| Profit (loss) for the period to be appropriated | 9905 | €8,084 | €60,026 | +€51,942 | +643% |
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 18 October 2026 via checked.be.