DMF 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.
DMF ELECTRICITE
Largest movements
- Cash +€50,815
up €50,815 (+1,732%), from €2,933 to €53,748
mainly Receivables within one year (+€29,952) and Trade debts (+€9,961)
- Receivables within one year -€29,952
down €29,952 (-23.5%), from €127,431 to €97,479
of which Trade receivables: -€29,377
- Tangible fixed assets -€7,216
down €7,216 (-53.8%), from €13,420 to €6,204
of which Furniture and vehicles: -€7,151
- Deferred charges and accrued income -€1,598
down €1,598 (-77.1%), from €2,072 to €474
- Trade debts +€9,961
up €9,961 (+52.4%), from €18,997 to €28,958
- Other debts -€8,239
down €8,239 (-22.8%), from €36,124 to €27,885
- Profit (loss) carried forward +€4,518
up €4,518 (+6.1%), from €73,986 to €78,504
- Current portion of long-term debt +€3,579
new in 2025: €3,579
- Tax, wage and social debts +€1,751
up €1,751 (+44.3%), from €3,956 to €5,707
of which Taxes: +€2,518
- Financial charges -€10,159
down €10,159 (-92.0%), from €11,043 to €884
- Financial income +€8,623
new in 2025: €8,623
- Gross operating margin -€4,935
down €4,935 (-30.1%), from €16,379 to €11,444
- Taxes +€4,905
up €4,905 (+395%), from €1,242 to €6,147
- Depreciation -€1,062
down €1,062 (-12.8%), from €8,278 to €7,216
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 | €145,856 | €157,905 | +€12,049 | +8.3% |
| Fixed assets | 21/28 | €13,420 | €6,204 | -€7,216 | -53.8% |
| Tangible fixed assets | 22/27 | €13,420 | €6,204 | -€7,216 | -53.8% |
| Plant, machinery and equipment | 23 | €65 | - | -€65 | |
| Furniture and vehicles | 24 | €13,355 | €6,204 | -€7,151 | -53.5% |
| Current assets | 29/58 | €132,436 | €151,701 | +€19,265 | +14.5% |
| Amounts receivable within one year | 40/41 | €127,431 | €97,479 | -€29,952 | -23.5% |
| Trade receivables | 40 | €126,309 | €96,932 | -€29,377 | -23.3% |
| Other amounts receivable | 41 | €1,122 | €547 | -€575 | -51.2% |
| Cash at bank and in hand | 54/58 | €2,933 | €53,748 | +€50,815 | +1,732% |
| Deferred charges and accrued income | 490/1 | €2,072 | €474 | -€1,598 | -77.1% |
| Total equity and liabilities | 10/49 | €145,856 | €157,905 | +€12,049 | +8.3% |
| Equity | 10/15 | €74,096 | €78,614 | +€4,518 | +6.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | - | €100 | +€100 | |
| Other | 1109/19 | - | €100 | +€100 | |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,986 | €78,504 | +€4,518 | +6.1% |
| Amounts payable | 17/49 | €71,760 | €79,291 | +€7,531 | +10.5% |
| Amounts payable after more than one year | 17 | €6,416 | €6,745 | +€329 | +5.1% |
| Financial debts | 170/4 | €6,416 | €6,745 | +€329 | +5.1% |
| Amounts payable within one year | 42/48 | €65,344 | €72,546 | +€7,202 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,579 | +€3,579 | |
| Financial debts | 43 | €6,267 | €6,417 | +€150 | +2.4% |
| Credit institutions | 430/8 | €6,267 | €6,417 | +€150 | +2.4% |
| Trade debts | 44 | €18,997 | €28,958 | +€9,961 | +52.4% |
| Suppliers | 440/4 | €18,997 | €28,958 | +€9,961 | +52.4% |
| Taxes, remuneration and social security | 45 | €3,956 | €5,707 | +€1,751 | +44.3% |
| Taxes | 450/3 | €1,798 | €4,316 | +€2,518 | +140% |
| Remuneration and social security | 454/9 | €2,158 | €1,391 | -€767 | -35.5% |
| Other amounts payable | 47/48 | €36,124 | €27,885 | -€8,239 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,278 | €7,216 | -€1,062 | -12.8% |
| Other operating charges | 640/8 | €643 | €1,302 | +€659 | +103% |
| Gross operating margin | 9900 | €16,379 | €11,444 | -€4,935 | -30.1% |
| Operating profit (loss) | 9901 | €7,458 | €2,926 | -€4,532 | -60.8% |
| Financial income | 75/76B | - | €8,623 | +€8,623 | |
| Recurring financial income | 75 | - | €8,623 | +€8,623 | |
| Financial charges | 65/66B | €11,043 | €884 | -€10,159 | -92.0% |
| Recurring financial charges | 65 | €11,043 | €884 | -€10,159 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,585 | €10,665 | +€14,250 | |
| Income taxes | 67/77 | €1,242 | €6,147 | +€4,905 | +395% |
| Profit (loss) for the period | 9904 | -€4,827 | €4,518 | +€9,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,827 | €4,518 | +€9,345 |
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 27 October 2026 via checked.be.