DHALEKTRO: 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.
DHALEKTRO
Largest movements
- Receivables within one year -€19,169
down €19,169 (-48.8%), from €39,244 to €20,074
of which Trade receivables: -€20,801
- Cash +€10,939
up €10,939 (+3,124%), from €350 to €11,289
mainly Receivables within one year (+€19,169) and Net result for the year (+€7,889)
- Deferred charges and accrued income +€1,762
up €1,762 (+101%), from €1,741 to €3,504
- Stocks and contracts +€1,298
up €1,298 (+6.1%), from €21,202 to €22,500
- Financial fixed assets -€975
down €975 (-100%), from €975 to €0
- Trade debts -€15,907
down €15,907 (-35.5%), from €44,773 to €28,866
- Reserves +€6,867
new in 2022: €6,867
- Tax, wage and social debts +€3,010
up €3,010 (+122%), from €2,461 to €5,471
- Current portion of long-term debt -€1,856
down €1,856 (-100%), from €1,856 to €0
- Profit (loss) carried forward +€1,021
up €1,021, from -€1,021 to €0
- Write-downs -€24,965
down €24,965 (-100%), from €24,965 to €0
- Taxes +€10,322
up €10,322, from -€4,851 to €5,471
- Gross operating margin -€8,493
down €8,493 (-30.1%), from €28,203 to €19,710
- Depreciation -€5,309
down €5,309 (-85.1%), from €6,237 to €928
- Financial charges +€3,973
up €3,973 (+464%), from €856 to €4,830
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,878 | €59,805 | -€7,073 | -10.6% |
| Fixed assets | 21/28 | €4,340 | €2,438 | -€1,903 | -43.8% |
| Tangible fixed assets | 22/27 | €3,365 | €2,438 | -€928 | -27.6% |
| Plant, machinery and equipment | 23 | €727 | €388 | -€339 | -46.6% |
| Furniture and vehicles | 24 | €2,638 | €2,050 | -€589 | -22.3% |
| Financial fixed assets | 28 | €975 | €0 | -€975 | -100% |
| Current assets | 29/58 | €62,537 | €57,367 | -€5,170 | -8.3% |
| Stocks and contracts in progress | 3 | €21,202 | €22,500 | +€1,298 | +6.1% |
| Stocks | 30/36 | €21,202 | €22,500 | +€1,298 | +6.1% |
| Amounts receivable within one year | 40/41 | €39,244 | €20,074 | -€19,169 | -48.8% |
| Trade receivables | 40 | €30,957 | €10,155 | -€20,801 | -67.2% |
| Other amounts receivable | 41 | €8,287 | €9,919 | +€1,632 | +19.7% |
| Cash at bank and in hand | 54/58 | €350 | €11,289 | +€10,939 | +3,124% |
| Deferred charges and accrued income | 490/1 | €1,741 | €3,504 | +€1,762 | +101% |
| Total equity and liabilities | 10/49 | €66,878 | €59,805 | -€7,073 | -10.6% |
| Equity | 10/15 | €17,579 | €25,467 | +€7,889 | +44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €6,867 | +€6,867 | |
| Distributable reserves | 133 | - | €6,867 | +€6,867 | |
| Profit (loss) carried forward | 14 | -€1,021 | €0 | +€1,021 | |
| Amounts payable | 17/49 | €49,299 | €34,337 | -€14,962 | -30.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €49,299 | €34,337 | -€14,962 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €1,856 | €0 | -€1,856 | -100% |
| Financial debts | 43 | €209 | €0 | -€209 | -100% |
| Credit institutions | 430/8 | €209 | €0 | -€209 | -100% |
| Trade debts | 44 | €44,773 | €28,866 | -€15,907 | -35.5% |
| Suppliers | 440/4 | €44,773 | €28,866 | -€15,907 | -35.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,461 | €5,471 | +€3,010 | +122% |
| Taxes | 450/3 | €2,461 | €5,471 | +€3,010 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,237 | €928 | -€5,309 | -85.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,965 | €0 | -€24,965 | -100% |
| Other operating charges | 640/8 | €2,417 | €791 | -€1,626 | -67.3% |
| Gross operating margin | 9900 | €28,203 | €19,710 | -€8,493 | -30.1% |
| Operating profit (loss) | 9901 | -€5,415 | €17,991 | +€23,407 | |
| Financial income | 75/76B | €291 | €198 | -€93 | -32.0% |
| Recurring financial income | 75 | €291 | €198 | -€93 | -32.0% |
| Financial charges | 65/66B | €856 | €4,830 | +€3,973 | +464% |
| Recurring financial charges | 65 | €856 | €4,830 | +€3,973 | +464% |
| Profit (loss) for the period before taxes | 9903 | -€5,980 | €13,360 | +€19,340 | |
| Income taxes | 67/77 | -€4,851 | €5,471 | +€10,322 | |
| Profit (loss) for the period | 9904 | -€1,129 | €7,889 | +€9,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,129 | €7,889 | +€9,018 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.