DMS Electricité: 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.
DMS Electricité
Largest movements
- Receivables within one year +€71,241
up €71,241 (+27.3%), from €261,280 to €332,522
of which Other amounts receivable: +€59,997
- Cash -€11,565
down €11,565 (-11.4%), from €101,414 to €89,849
mainly Receivables within one year (-€71,241) and Tax, wage and social debts (-€27,543)
- Tangible fixed assets +€6,043
up €6,043 (+24.9%), from €24,314 to €30,357
of which Furniture and vehicles: +€5,442
- Profit (loss) carried forward +€104,174
up €104,174 (+39.0%), from €267,429 to €371,603
- Tax, wage and social debts -€27,543
down €27,543 (-30.7%), from €89,724 to €62,180
of which Taxes: -€27,073
- Trade debts -€9,487
down €9,487 (-11.7%), from €81,326 to €71,839
- Gross operating margin +€133,042
up €133,042 (+239%), from €55,689 to €188,732
- Taxes +€24,943
up €24,943 (+230%), from €10,854 to €35,797
- Staff costs +€15,062
up €15,062 (+100%), from €15,056 to €30,118
- Financial charges +€5,097
up €5,097 (+746%), from €683 to €5,780
- Other operating charges +€4,863
up €4,863 (+1,149%), from €423 to €5,286
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,459 | €514,762 | +€67,303 | +15.0% |
| Fixed assets | 21/28 | €24,314 | €30,357 | +€6,043 | +24.9% |
| Tangible fixed assets | 22/27 | €24,314 | €30,357 | +€6,043 | +24.9% |
| Plant, machinery and equipment | 23 | €5,063 | €5,663 | +€601 | +11.9% |
| Furniture and vehicles | 24 | €19,251 | €24,693 | +€5,442 | +28.3% |
| Current assets | 29/58 | €423,145 | €484,406 | +€61,261 | +14.5% |
| Stocks and contracts in progress | 3 | €60,450 | €62,035 | +€1,584 | +2.6% |
| Stocks | 30/36 | €60,450 | €62,035 | +€1,584 | +2.6% |
| Amounts receivable within one year | 40/41 | €261,280 | €332,522 | +€71,241 | +27.3% |
| Trade receivables | 40 | €241,627 | €252,871 | +€11,244 | +4.7% |
| Other amounts receivable | 41 | €19,654 | €79,651 | +€59,997 | +305% |
| Cash at bank and in hand | 54/58 | €101,414 | €89,849 | -€11,565 | -11.4% |
| Total equity and liabilities | 10/49 | €447,459 | €514,762 | +€67,303 | +15.0% |
| Equity | 10/15 | €273,429 | €377,603 | +€104,174 | +38.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,429 | €371,603 | +€104,174 | +39.0% |
| Amounts payable | 17/49 | €174,030 | €137,160 | -€36,871 | -21.2% |
| Amounts payable within one year | 42/48 | €174,030 | €137,160 | -€36,871 | -21.2% |
| Trade debts | 44 | €81,326 | €71,839 | -€9,487 | -11.7% |
| Suppliers | 440/4 | €81,326 | €71,839 | -€9,487 | -11.7% |
| Advances received on contracts in progress | 46 | €1,860 | €1,860 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €89,724 | €62,180 | -€27,543 | -30.7% |
| Taxes | 450/3 | €86,912 | €59,839 | -€27,073 | -31.1% |
| Remuneration and social security | 454/9 | €2,812 | €2,341 | -€471 | -16.7% |
| Other amounts payable | 47/48 | €1,120 | €1,280 | +€160 | +14.3% |
| Remuneration, social security and pensions | 62 | €15,056 | €30,118 | +€15,062 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,886 | €9,206 | +€3,320 | +56.4% |
| Other operating charges | 640/8 | €423 | €5,286 | +€4,863 | +1,149% |
| Gross operating margin | 9900 | €55,689 | €188,732 | +€133,042 | +239% |
| Operating profit (loss) | 9901 | €34,324 | €144,121 | +€109,797 | +320% |
| Financial income | 75/76B | €5,502 | €3,296 | -€2,206 | -40.1% |
| Recurring financial income | 75 | €5,502 | €3,296 | -€2,206 | -40.1% |
| Financial charges | 65/66B | €683 | €5,780 | +€5,097 | +746% |
| Recurring financial charges | 65 | €683 | €5,780 | +€5,097 | +746% |
| Profit (loss) for the period before taxes | 9903 | €39,143 | €141,637 | +€102,494 | +262% |
| Income taxes | 67/77 | €10,854 | €35,797 | +€24,943 | +230% |
| Profit (loss) for the period | 9904 | €28,289 | €105,840 | +€77,551 | +274% |
| Profit (loss) for the period to be appropriated | 9905 | €28,289 | €105,840 | +€77,551 | +274% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.