DMD Elektriciteit: 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.
DMD Elektriciteit
Largest movements
- Cash -€29,795
down €29,795 (-13.7%), from €218,077 to €188,282
mainly Contributions, distributions and other (-€25,846) and Stocks and contracts (-€17,008)
- Tangible fixed assets -€26,128
down €26,128 (-16.6%), from €157,453 to €131,326
of which Furniture and vehicles: -€22,179
- Stocks and contracts +€17,008
up €17,008 (+33.0%), from €51,567 to €68,575
of which Contracts in progress: +€8,657
- Intangible fixed assets -€16,000
down €16,000 (-100%), from €16,000 to €0
- Receivables within one year +€9,982
up €9,982 (+15.3%), from €65,387 to €75,368
of which Trade receivables: +€5,499
- Reserves -€12,340
down €12,340 (-5.5%), from €222,503 to €210,163
of which Distributable reserves: -€12,340
- Debts after one year -€11,877
down €11,877 (-34.0%), from €34,934 to €23,057
- Current portion of long-term debt -€8,233
down €8,233 (-38.8%), from €21,192 to €12,959
- Other debts -€6,197
down €6,197 (-3.2%), from €192,905 to €186,708
- Trade debts -€5,396
down €5,396 (-35.5%), from €15,191 to €9,795
- Gross operating margin -€4,723
down €4,723 (-3.0%), from €155,674 to €150,951
- Depreciation +€4,300
up €4,300 (+10.1%), from €42,441 to €46,741
- Staff costs +€3,912
up €3,912 (+6.0%), from €65,050 to €68,962
- Taxes -€3,114
down €3,114 (-37.1%), from €8,384 to €5,270
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 | €512,395 | €466,715 | -€45,680 | -8.9% |
| Fixed assets | 21/28 | €173,453 | €131,326 | -€42,128 | -24.3% |
| Intangible fixed assets | 21 | €16,000 | €0 | -€16,000 | -100% |
| Tangible fixed assets | 22/27 | €157,453 | €131,326 | -€26,128 | -16.6% |
| Land and buildings | 22 | €56,440 | €51,351 | -€5,088 | -9.0% |
| Plant, machinery and equipment | 23 | €1,319 | €2,458 | +€1,140 | +86.4% |
| Furniture and vehicles | 24 | €99,695 | €77,516 | -€22,179 | -22.2% |
| Current assets | 29/58 | €338,941 | €335,389 | -€3,552 | -1.0% |
| Stocks and contracts in progress | 3 | €51,567 | €68,575 | +€17,008 | +33.0% |
| Stocks | 30/36 | €35,024 | €43,374 | +€8,350 | +23.8% |
| Contracts in progress | 37 | €16,543 | €25,201 | +€8,657 | +52.3% |
| Amounts receivable within one year | 40/41 | €65,387 | €75,368 | +€9,982 | +15.3% |
| Trade receivables | 40 | €46,895 | €52,394 | +€5,499 | +11.7% |
| Other amounts receivable | 41 | €18,492 | €22,974 | +€4,483 | +24.2% |
| Cash at bank and in hand | 54/58 | €218,077 | €188,282 | -€29,795 | -13.7% |
| Deferred charges and accrued income | 490/1 | €3,911 | €3,164 | -€747 | -19.1% |
| Total equity and liabilities | 10/49 | €512,395 | €466,715 | -€45,680 | -8.9% |
| Equity | 10/15 | €228,703 | €216,363 | -€12,340 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €222,503 | €210,163 | -€12,340 | -5.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €222,503 | €210,163 | -€12,340 | -5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €283,691 | €250,352 | -€33,340 | -11.8% |
| Amounts payable after more than one year | 17 | €34,934 | €23,057 | -€11,877 | -34.0% |
| Financial debts | 170/4 | €34,934 | €23,057 | -€11,877 | -34.0% |
| Amounts payable within one year | 42/48 | €236,329 | €214,500 | -€21,830 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €21,192 | €12,959 | -€8,233 | -38.8% |
| Trade debts | 44 | €15,191 | €9,795 | -€5,396 | -35.5% |
| Suppliers | 440/4 | €15,191 | €9,795 | -€5,396 | -35.5% |
| Taxes, remuneration and social security | 45 | €7,041 | €5,038 | -€2,003 | -28.4% |
| Taxes | 450/3 | €1,111 | €1,136 | +€25 | +2.2% |
| Remuneration and social security | 454/9 | €5,930 | €3,902 | -€2,028 | -34.2% |
| Other amounts payable | 47/48 | €192,905 | €186,708 | -€6,197 | -3.2% |
| Accrued charges and deferred income | 492/3 | €12,428 | €12,795 | +€367 | +3.0% |
| Non-recurring operating income | 76A | €783 | €7,200 | +€6,417 | +819% |
| Remuneration, social security and pensions | 62 | €65,050 | €68,962 | +€3,912 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,441 | €46,741 | +€4,300 | +10.1% |
| Other operating charges | 640/8 | €2,530 | €1,783 | -€747 | -29.5% |
| Gross operating margin | 9900 | €155,674 | €150,951 | -€4,723 | -3.0% |
| Operating profit (loss) | 9901 | €45,654 | €33,465 | -€12,189 | -26.7% |
| Financial income | 75/76B | €18 | €408 | +€389 | +2,118% |
| Recurring financial income | 75 | €18 | €408 | +€389 | +2,118% |
| Financial charges | 65/66B | €14,596 | €15,096 | +€500 | +3.4% |
| Recurring financial charges | 65 | €14,596 | €15,096 | +€500 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €31,076 | €18,776 | -€12,299 | -39.6% |
| Income taxes | 67/77 | €8,384 | €5,270 | -€3,114 | -37.1% |
| Profit (loss) for the period | 9904 | €22,692 | €13,506 | -€9,186 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,692 | €13,506 | -€9,186 | -40.5% |
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 23 October 2026 via checked.be.