DE MOOR ELECTRONICS: 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.
DE MOOR ELECTRONICS
Largest movements
- Cash +€33,281
up €33,281 (+463.7%), from €7,178 to €40,459
mainly Receivables within one year (+€31,577) and Accrued charges and deferred income (+€22,039)
- Receivables within one year -€31,577
down €31,577 (-18.6%), from €169,388 to €137,811
of which Trade receivables: -€63,231
- Stocks and contracts -€4,761
down €4,761 (-2.9%), from €163,007 to €158,246
of which Contracts in progress: -€10,929
- Trade debts -€27,562
down €27,562 (-42.1%), from €65,434 to €37,872
- Accrued charges and deferred income +€22,039
new in 2025: €22,039
- Debts after one year -€16,229
down €16,229 (-56.8%), from €28,551 to €12,322
- Reserves +€15,803
up €15,803 (+6.5%), from €241,629 to €257,432
of which Non-distributable reserves: +€10,000
- Turnover -€129,813
down €129,813 (-19.5%), from €667,158 to €537,345
- Purchases and services -€115,023
down €115,023 (-20.9%), from €550,300 to €435,277
- Gross operating margin -€14,790
down €14,790 (-12.7%), from €116,858 to €102,068
- Write-downs -€9,421
no longer reported in 2025 (was €9,421)
- Staff costs +€7,425
up €7,425 (+13.8%), from €53,705 to €61,130
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 | €384,203 | €378,194 | -€6,009 | -1.6% |
| Fixed assets | 21/28 | €41,872 | €38,502 | -€3,370 | -8.0% |
| Intangible fixed assets | 21 | €1,040 | €780 | -€260 | -25.0% |
| Tangible fixed assets | 22/27 | €40,643 | €37,533 | -€3,110 | -7.7% |
| Land and buildings | 22 | €14,877 | €19,580 | +€4,703 | +31.6% |
| Plant, machinery and equipment | 23 | €12,776 | €10,228 | -€2,548 | -19.9% |
| Furniture and vehicles | 24 | €11,788 | €7,179 | -€4,609 | -39.1% |
| Leasing and similar rights | 25 | €1,202 | €546 | -€656 | -54.6% |
| Financial fixed assets | 28 | €189 | €189 | = | 0.0% |
| Current assets | 29/58 | €342,331 | €339,692 | -€2,639 | -0.8% |
| Stocks and contracts in progress | 3 | €163,007 | €158,246 | -€4,761 | -2.9% |
| Stocks | 30/36 | €135,477 | €141,645 | +€6,168 | +4.6% |
| Contracts in progress | 37 | €27,530 | €16,601 | -€10,929 | -39.7% |
| Amounts receivable within one year | 40/41 | €169,388 | €137,811 | -€31,577 | -18.6% |
| Trade receivables | 40 | €148,396 | €85,165 | -€63,231 | -42.6% |
| Other amounts receivable | 41 | €20,992 | €52,646 | +€31,654 | +150.8% |
| Cash at bank and in hand | 54/58 | €7,178 | €40,459 | +€33,281 | +463.7% |
| Deferred charges and accrued income | 490/1 | €2,758 | €3,176 | +€418 | +15.2% |
| Total equity and liabilities | 10/49 | €384,203 | €378,194 | -€6,009 | -1.6% |
| Equity | 10/15 | €260,221 | €276,024 | +€15,803 | +6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €241,629 | €257,432 | +€15,803 | +6.5% |
| Non-distributable reserves | 130/1 | €100,000 | €110,000 | +€10,000 | +10.0% |
| Other | 1319 | €100,000 | €110,000 | +€10,000 | +10.0% |
| Distributable reserves | 133 | €141,629 | €147,432 | +€5,803 | +4.1% |
| Amounts payable | 17/49 | €123,982 | €102,170 | -€21,812 | -17.6% |
| Amounts payable after more than one year | 17 | €28,551 | €12,322 | -€16,229 | -56.8% |
| Financial debts | 170/4 | €28,551 | €12,322 | -€16,229 | -56.8% |
| Amounts payable within one year | 42/48 | €95,431 | €67,809 | -€27,622 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €17,328 | €16,230 | -€1,098 | -6.3% |
| Financial debts | 43 | €992 | - | -€992 | |
| Credit institutions | 430/8 | €992 | - | -€992 | |
| Trade debts | 44 | €65,434 | €37,872 | -€27,562 | -42.1% |
| Suppliers | 440/4 | €65,434 | €37,872 | -€27,562 | -42.1% |
| Taxes, remuneration and social security | 45 | €11,677 | €13,707 | +€2,030 | +17.4% |
| Taxes | 450/3 | €5,093 | €5,866 | +€773 | +15.2% |
| Remuneration and social security | 454/9 | €6,584 | €7,841 | +€1,257 | +19.1% |
| Accrued charges and deferred income | 492/3 | - | €22,039 | +€22,039 | |
| Turnover | 70 | €667,158 | €537,345 | -€129,813 | -19.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €550,300 | €435,277 | -€115,023 | -20.9% |
| Remuneration, social security and pensions | 62 | €53,705 | €61,130 | +€7,425 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,460 | €10,327 | -€2,133 | -17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,421 | - | -€9,421 | |
| Other operating charges | 640/8 | €3,312 | €2,742 | -€570 | -17.2% |
| Gross operating margin | 9900 | €116,858 | €102,068 | -€14,790 | -12.7% |
| Operating profit (loss) | 9901 | €37,960 | €27,869 | -€10,091 | -26.6% |
| Financial income | 75/76B | €715 | €947 | +€232 | +32.4% |
| Recurring financial income | 75 | €715 | €947 | +€232 | +32.4% |
| Financial charges | 65/66B | €7,821 | €4,825 | -€2,996 | -38.3% |
| Recurring financial charges | 65 | €7,821 | €4,825 | -€2,996 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €30,854 | €23,991 | -€6,863 | -22.2% |
| Income taxes | 67/77 | €10,156 | €7,568 | -€2,588 | -25.5% |
| Profit (loss) for the period | 9904 | €20,698 | €16,423 | -€4,275 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,698 | €16,423 | -€4,275 | -20.7% |
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.