DIA ELECTRICITE: 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.
DIA ELECTRICITE
Largest movements
- Tangible fixed assets -€8,666
down €8,666 (-50.0%), from €17,333 to €8,667
- Receivables within one year -€6,805
down €6,805 (-60.7%), from €11,212 to €4,407
of which Trade receivables: -€6,000
- Cash -€3,043
down €3,043 (-37.6%), from €8,086 to €5,043
mainly Trade debts (-€25,668) and Advances received (-€5,000)
- Trade debts -€25,668
down €25,668 (-96.4%), from €26,634 to €966
- Other debts +€14,828
new in 2025: €14,828
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Profit (loss) carried forward -€2,674
down €2,674 (-66.9%), from €3,997 to €1,323
- Gross operating margin -€5,562
down €5,562 (-43.9%), from €12,671 to €7,109
- Other operating charges +€897
new in 2025: €897
- Financial charges +€213
up €213 (+3,043%), from €7 to €220
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 | €36,631 | €18,117 | -€18,514 | -50.5% |
| Fixed assets | 21/28 | €17,333 | €8,667 | -€8,666 | -50.0% |
| Tangible fixed assets | 22/27 | €17,333 | €8,667 | -€8,666 | -50.0% |
| Furniture and vehicles | 24 | €17,333 | €8,667 | -€8,666 | -50.0% |
| Current assets | 29/58 | €19,298 | €9,450 | -€9,848 | -51.0% |
| Amounts receivable within one year | 40/41 | €11,212 | €4,407 | -€6,805 | -60.7% |
| Trade receivables | 40 | €10,000 | €4,000 | -€6,000 | -60.0% |
| Other amounts receivable | 41 | €1,212 | €407 | -€805 | -66.4% |
| Cash at bank and in hand | 54/58 | €8,086 | €5,043 | -€3,043 | -37.6% |
| Total equity and liabilities | 10/49 | €36,631 | €18,117 | -€18,514 | -50.5% |
| Equity | 10/15 | €4,997 | €2,323 | -€2,674 | -53.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,997 | €1,323 | -€2,674 | -66.9% |
| Amounts payable | 17/49 | €31,634 | €15,794 | -€15,840 | -50.1% |
| Amounts payable within one year | 42/48 | €31,634 | €15,794 | -€15,840 | -50.1% |
| Trade debts | 44 | €26,634 | €966 | -€25,668 | -96.4% |
| Suppliers | 440/4 | €26,634 | €966 | -€25,668 | -96.4% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | - | €14,828 | +€14,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,667 | €8,666 | -€1 | 0.0% |
| Other operating charges | 640/8 | - | €897 | +€897 | |
| Gross operating margin | 9900 | €12,671 | €7,109 | -€5,562 | -43.9% |
| Operating profit (loss) | 9901 | €4,004 | -€2,454 | -€6,458 | |
| Financial charges | 65/66B | €7 | €220 | +€213 | +3,043% |
| Recurring financial charges | 65 | €7 | €220 | +€213 | +3,043% |
| Profit (loss) for the period before taxes | 9903 | €3,997 | -€2,674 | -€6,671 | |
| Profit (loss) for the period | 9904 | €3,997 | -€2,674 | -€6,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,997 | -€2,674 | -€6,671 |
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 25 October 2026 via checked.be.