DF Electrotech: 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.
DF Electrotech
Largest movements
- Cash +€4,800
up €4,800 (+8.7%), from €54,890 to €59,690
mainly Depreciation (+€11,537) and Net result for the year (+€4,831)
- Tangible fixed assets -€3,846
down €3,846 (-14.8%), from €25,993 to €22,147
of which Furniture and vehicles: -€8,426
- Intangible fixed assets -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Stocks and contracts -€1,474
down €1,474 (-72.0%), from €2,047 to €574
- Receivables within one year -€1,237
down €1,237 (-9.4%), from €13,177 to €11,939
of which Other amounts receivable: -€1,350
- Tax, wage and social debts -€7,180
down €7,180 (-78.4%), from €9,152 to €1,972
- Reserves +€4,800
up €4,800 (+9.9%), from €48,280 to €53,080
- Debts after one year -€1,187
down €1,187 (-3.7%), from €32,044 to €30,857
- Trade debts +€1,122
up €1,122 (+21.5%), from €5,207 to €6,329
- Gross operating margin -€11,159
down €11,159 (-33.6%), from €33,216 to €22,058
- Taxes -€2,643
down €2,643 (-49.5%), from €5,343 to €2,700
- Financial charges -€889
down €889 (-28.5%), from €3,124 to €2,234
- Depreciation +€836
up €836 (+7.8%), from €10,701 to €11,537
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 | €101,089 | €96,861 | -€4,229 | -4.2% |
| Fixed assets | 21/28 | €27,993 | €22,147 | -€5,846 | -20.9% |
| Intangible fixed assets | 21 | €2,000 | €0 | -€2,000 | -100.0% |
| Tangible fixed assets | 22/27 | €25,993 | €22,147 | -€3,846 | -14.8% |
| Plant, machinery and equipment | 23 | - | €4,855 | +€4,855 | |
| Furniture and vehicles | 24 | €23,765 | €15,340 | -€8,426 | -35.5% |
| Other tangible fixed assets | 26 | €2,228 | €1,952 | -€276 | -12.4% |
| Current assets | 29/58 | €73,097 | €74,714 | +€1,617 | +2.2% |
| Stocks and contracts in progress | 3 | €2,047 | €574 | -€1,474 | -72.0% |
| Stocks | 30/36 | €2,047 | €574 | -€1,474 | -72.0% |
| Amounts receivable within one year | 40/41 | €13,177 | €11,939 | -€1,237 | -9.4% |
| Trade receivables | 40 | €9,449 | €9,561 | +€112 | +1.2% |
| Other amounts receivable | 41 | €3,728 | €2,378 | -€1,350 | -36.2% |
| Cash at bank and in hand | 54/58 | €54,890 | €59,690 | +€4,800 | +8.7% |
| Deferred charges and accrued income | 490/1 | €2,983 | €2,512 | -€471 | -15.8% |
| Total equity and liabilities | 10/49 | €101,089 | €96,861 | -€4,229 | -4.2% |
| Equity | 10/15 | €52,872 | €56,870 | +€3,998 | +7.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,280 | €53,080 | +€4,800 | +9.9% |
| Distributable reserves | 133 | €48,280 | €53,080 | +€4,800 | +9.9% |
| Profit (loss) carried forward | 14 | €1,592 | €790 | -€802 | -50.4% |
| Amounts payable | 17/49 | €48,218 | €39,991 | -€8,226 | -17.1% |
| Amounts payable after more than one year | 17 | €32,044 | €30,857 | -€1,187 | -3.7% |
| Other amounts payable | 178/9 | €32,044 | €30,857 | -€1,187 | -3.7% |
| Amounts payable within one year | 42/48 | €16,173 | €9,134 | -€7,039 | -43.5% |
| Trade debts | 44 | €5,207 | €6,329 | +€1,122 | +21.5% |
| Suppliers | 440/4 | €5,207 | €6,329 | +€1,122 | +21.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,152 | €1,972 | -€7,180 | -78.4% |
| Taxes | 450/3 | €9,152 | €1,972 | -€7,180 | -78.4% |
| Other amounts payable | 47/48 | €1,814 | €833 | -€981 | -54.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,701 | €11,537 | +€836 | +7.8% |
| Other operating charges | 640/8 | €1,010 | €1,019 | +€9 | +0.9% |
| Gross operating margin | 9900 | €33,216 | €22,058 | -€11,159 | -33.6% |
| Operating profit (loss) | 9901 | €21,505 | €9,502 | -€12,003 | -55.8% |
| Financial income | 75/76B | €65 | €263 | +€198 | +305.8% |
| Recurring financial income | 75 | €65 | €263 | +€198 | +305.8% |
| Financial charges | 65/66B | €3,124 | €2,234 | -€889 | -28.5% |
| Recurring financial charges | 65 | €3,124 | €2,234 | -€889 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €18,446 | €7,531 | -€10,916 | -59.2% |
| Income taxes | 67/77 | €5,343 | €2,700 | -€2,643 | -49.5% |
| Profit (loss) for the period | 9904 | €13,103 | €4,831 | -€8,272 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,103 | €4,831 | -€8,272 | -63.1% |
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.