DIPS'ELEC SOLAR: 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.
DIPS'ELEC SOLAR
Largest movements
- Tangible fixed assets -€3,745
no longer reported in 2025 (was €3,745)
- Stocks and contracts -€972
no longer reported in 2025 (was €972)
- Receivables within one year +€140
up €140 (+71.7%), from €195 to €335
of which Trade receivables: +€167
- Profit (loss) carried forward -€11,600
down €11,600 (-80.0%), from -€14,493 to -€26,093
- Other debts +€7,000
up €7,000 (+354%), from €1,975 to €8,975
- Write-downs +€972
new in 2025: €972
- Depreciation -€534
down €534 (-12.5%), from €4,279 to €3,745
- Other operating charges -€500
down €500 (-60.5%), from €826 to €326
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 | €6,105 | €1,506 | -€4,599 | -75.3% |
| Fixed assets | 21/28 | €3,745 | - | -€3,745 | |
| Tangible fixed assets | 22/27 | €3,745 | - | -€3,745 | |
| Furniture and vehicles | 24 | €3,745 | - | -€3,745 | |
| Current assets | 29/58 | €2,360 | €1,506 | -€853 | -36.2% |
| Stocks and contracts in progress | 3 | €972 | - | -€972 | |
| Stocks | 30/36 | €972 | - | -€972 | |
| Amounts receivable within one year | 40/41 | €195 | €335 | +€140 | +71.7% |
| Trade receivables | 40 | - | €167 | +€167 | |
| Other amounts receivable | 41 | €195 | €168 | -€27 | -13.8% |
| Cash at bank and in hand | 54/58 | €1,192 | €1,171 | -€21 | -1.7% |
| Total equity and liabilities | 10/49 | €6,105 | €1,506 | -€4,599 | -75.3% |
| Equity | 10/15 | €4,107 | -€7,493 | -€11,600 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,493 | -€26,093 | -€11,600 | -80.0% |
| Amounts payable | 17/49 | €1,998 | €8,999 | +€7,001 | +350% |
| Amounts payable within one year | 42/48 | €1,998 | €8,999 | +€7,001 | +350% |
| Trade debts | 44 | €23 | €24 | +€1 | +4.3% |
| Suppliers | 440/4 | €23 | €24 | +€1 | +4.3% |
| Other amounts payable | 47/48 | €1,975 | €8,975 | +€7,000 | +354% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,279 | €3,745 | -€534 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €972 | +€972 | |
| Other operating charges | 640/8 | €826 | €326 | -€500 | -60.5% |
| Gross operating margin | 9900 | -€6,461 | -€6,483 | -€22 | -0.3% |
| Operating profit (loss) | 9901 | -€11,566 | -€11,527 | +€39 | +0.3% |
| Financial charges | 65/66B | €77 | €73 | -€3 | -4.5% |
| Recurring financial charges | 65 | €77 | €73 | -€3 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,642 | -€11,600 | +€43 | +0.4% |
| Profit (loss) for the period | 9904 | -€11,642 | -€11,600 | +€43 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,642 | -€11,600 | +€43 | +0.4% |
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 18 October 2026 via checked.be.