DKS ELEC: 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.
DKS ELEC
Largest movements
- Receivables within one year +€21,449
up €21,449 (+30.7%), from €69,820 to €91,269
of which Trade receivables: +€29,312
- Tangible fixed assets -€9,590
down €9,590 (-75.7%), from €12,663 to €3,073
- Cash +€9,117
up €9,117 (+2,101%), from €434 to €9,551
mainly Trade debts (+€22,268) and Depreciation (+€9,590)
- Trade debts +€22,268
up €22,268, from €0 to €22,268
of which Suppliers: +€22,217
- Profit (loss) carried forward +€8,603
up €8,603 (+15.4%), from €56,005 to €64,608
- Current portion of long-term debt -€5,477
down €5,477 (-49.1%), from €11,150 to €5,673
- Debts after one year -€4,211
down €4,211 (-37.6%), from €11,195 to €6,984
- Turnover +€32,987
up €32,987 (+18.7%), from €176,018 to €209,005
- Gross operating margin +€29,275
up €29,275, from -€10,440 to €18,835
- Purchases and services +€3,713
up €3,713 (+2.0%), from €186,458 to €190,170
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 | €83,004 | €103,980 | +€20,976 | +25.3% |
| Fixed assets | 21/28 | €12,663 | €3,073 | -€9,590 | -75.7% |
| Tangible fixed assets | 22/27 | €12,663 | €3,073 | -€9,590 | -75.7% |
| Plant, machinery and equipment | 23 | €1,468 | €274 | -€1,193 | -81.3% |
| Furniture and vehicles | 24 | €6,183 | €1,546 | -€4,637 | -75.0% |
| Leasing and similar rights | 25 | €5,012 | €1,253 | -€3,759 | -75.0% |
| Current assets | 29/58 | €70,341 | €100,907 | +€30,566 | +43.5% |
| Amounts receivable within one year | 40/41 | €69,820 | €91,269 | +€21,449 | +30.7% |
| Trade receivables | 40 | €45,915 | €75,227 | +€29,312 | +63.8% |
| Other amounts receivable | 41 | €23,906 | €16,042 | -€7,863 | -32.9% |
| Cash at bank and in hand | 54/58 | €434 | €9,551 | +€9,117 | +2,101% |
| Deferred charges and accrued income | 490/1 | €87 | €87 | = | 0.0% |
| Total equity and liabilities | 10/49 | €83,004 | €103,980 | +€20,976 | +25.3% |
| Equity | 10/15 | €59,005 | €67,608 | +€8,603 | +14.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,005 | €64,608 | +€8,603 | +15.4% |
| Amounts payable | 17/49 | €24,000 | €36,373 | +€12,373 | +51.6% |
| Amounts payable after more than one year | 17 | €11,195 | €6,984 | -€4,211 | -37.6% |
| Financial debts | 170/4 | €11,195 | €6,984 | -€4,211 | -37.6% |
| Amounts payable within one year | 42/48 | €12,805 | €29,389 | +€16,584 | +130% |
| Current portion of amounts payable after more than one year | 42 | €11,150 | €5,673 | -€5,477 | -49.1% |
| Trade debts | 44 | €0 | €22,268 | +€22,268 | |
| Suppliers | 440/4 | €0 | €22,217 | +€22,217 | |
| Bills of exchange payable | 441 | - | €51 | +€51 | |
| Taxes, remuneration and social security | 45 | €181 | €81 | -€100 | -55.2% |
| Taxes | 450/3 | €121 | €21 | -€100 | -82.6% |
| Remuneration and social security | 454/9 | €60 | €60 | = | 0.0% |
| Other amounts payable | 47/48 | €1,474 | €1,367 | -€107 | -7.3% |
| Turnover | 70 | €176,018 | €209,005 | +€32,987 | +18.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €186,458 | €190,170 | +€3,713 | +2.0% |
| Remuneration, social security and pensions | 62 | €446 | - | -€446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,496 | €9,590 | -€906 | -8.6% |
| Gross operating margin | 9900 | -€10,440 | €18,835 | +€29,275 | |
| Operating profit (loss) | 9901 | -€21,382 | €9,245 | +€30,627 | |
| Financial charges | 65/66B | €1,723 | €641 | -€1,082 | -62.8% |
| Recurring financial charges | 65 | €1,723 | €641 | -€1,082 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,105 | €8,603 | +€31,708 | |
| Profit (loss) for the period | 9904 | -€23,105 | €8,603 | +€31,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,105 | €8,603 | +€31,708 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.