DAT-ELEC: 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.
DAT-ELEC
Largest movements
- Tangible fixed assets +€26,657
up €26,657 (+250.7%), from €10,632 to €37,290
of which Furniture and vehicles: +€26,733
- Cash -€7,619
down €7,619 (-17.6%), from €43,257 to €35,638
mainly Investment in fixed assets (net) (-€40,484) and Other debts (-€3,475)
- Receivables within one year -€2,621
down €2,621 (-6.7%), from €39,192 to €36,571
of which Other amounts receivable: -€1,659
- Stocks and contracts -€2,543
down €2,543 (-7.0%), from €36,316 to €33,773
- Debts after one year +€17,899
up €17,899 (+1063.8%), from €1,683 to €19,581
- Other debts -€3,475
down €3,475 (-21.9%), from €15,877 to €12,402
- Tax, wage and social debts +€2,397
up €2,397 (+50471.2%), from €5 to €2,402
of which Remuneration and social security: +€1,277
- Trade debts -€2,377
down €2,377 (-17.4%), from €13,632 to €11,254
- Current portion of long-term debt -€1,512
down €1,512 (-17.7%), from €8,558 to €7,046
- Staff costs +€12,742
up €12,742 (+217.9%), from €5,848 to €18,590
- Gross operating margin +€6,085
up €6,085 (+21.9%), from €27,828 to €33,913
- Taxes -€1,257
down €1,257 (-50.9%), from €2,469 to €1,213
- Financial income -€1,062
down €1,062 (-25.8%), from €4,114 to €3,053
- Financial charges -€408
down €408 (-24.4%), from €1,669 to €1,261
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 | €129,920 | €143,718 | +€13,798 | +10.6% |
| Fixed assets | 21/28 | €10,719 | €37,376 | +€26,657 | +248.7% |
| Tangible fixed assets | 22/27 | €10,632 | €37,290 | +€26,657 | +250.7% |
| Plant, machinery and equipment | 23 | €985 | €909 | -€75 | -7.7% |
| Furniture and vehicles | 24 | €9,648 | €36,380 | +€26,733 | +277.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €119,201 | €106,341 | -€12,860 | -10.8% |
| Stocks and contracts in progress | 3 | €36,316 | €33,773 | -€2,543 | -7.0% |
| Stocks | 30/36 | €36,316 | €33,773 | -€2,543 | -7.0% |
| Amounts receivable within one year | 40/41 | €39,192 | €36,571 | -€2,621 | -6.7% |
| Trade receivables | 40 | €32,955 | €31,993 | -€961 | -2.9% |
| Other amounts receivable | 41 | €6,237 | €4,578 | -€1,659 | -26.6% |
| Cash at bank and in hand | 54/58 | €43,257 | €35,638 | -€7,619 | -17.6% |
| Deferred charges and accrued income | 490/1 | €436 | €358 | -€78 | -17.8% |
| Total equity and liabilities | 10/49 | €129,920 | €143,718 | +€13,798 | +10.6% |
| Equity | 10/15 | €90,167 | €91,033 | +€866 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,167 | €71,033 | +€866 | +1.2% |
| Amounts payable | 17/49 | €39,753 | €52,685 | +€12,932 | +32.5% |
| Amounts payable after more than one year | 17 | €1,683 | €19,581 | +€17,899 | +1063.8% |
| Financial debts | 170/4 | €1,683 | €19,581 | +€17,899 | +1063.8% |
| Amounts payable within one year | 42/48 | €38,071 | €33,104 | -€4,967 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,558 | €7,046 | -€1,512 | -17.7% |
| Trade debts | 44 | €13,632 | €11,254 | -€2,377 | -17.4% |
| Suppliers | 440/4 | €13,632 | €11,254 | -€2,377 | -17.4% |
| Taxes, remuneration and social security | 45 | €5 | €2,402 | +€2,397 | +50471.2% |
| Taxes | 450/3 | €5 | €1,125 | +€1,120 | +23581.1% |
| Remuneration and social security | 454/9 | - | €1,277 | +€1,277 | |
| Other amounts payable | 47/48 | €15,877 | €12,402 | -€3,475 | -21.9% |
| Remuneration, social security and pensions | 62 | €5,848 | €18,590 | +€12,742 | +217.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,943 | €13,826 | -€116 | -0.8% |
| Other operating charges | 640/8 | €1,292 | €1,209 | -€83 | -6.4% |
| Gross operating margin | 9900 | €27,828 | €33,913 | +€6,085 | +21.9% |
| Operating profit (loss) | 9901 | €6,745 | €287 | -€6,458 | -95.7% |
| Financial income | 75/76B | €4,114 | €3,053 | -€1,062 | -25.8% |
| Recurring financial income | 75 | €4,114 | €3,053 | -€1,062 | -25.8% |
| Financial charges | 65/66B | €1,669 | €1,261 | -€408 | -24.4% |
| Recurring financial charges | 65 | €1,669 | €1,261 | -€408 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €9,190 | €2,078 | -€7,112 | -77.4% |
| Income taxes | 67/77 | €2,469 | €1,213 | -€1,257 | -50.9% |
| Profit (loss) for the period | 9904 | €6,721 | €866 | -€5,855 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,721 | €866 | -€5,855 | -87.1% |
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 12 October 2026 via checked.be.