DPM Elektro: 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.
DPM Elektro
Largest movements
- Tangible fixed assets +€5,478
up €5,478 (+538%), from €1,019 to €6,496
of which Furniture and vehicles: +€4,519
- Stocks and contracts -€2,154
down €2,154 (-5.7%), from €37,981 to €35,827
of which Contracts in progress: -€1,600
- Cash +€1,583
up €1,583 (+35.1%), from €4,508 to €6,091
mainly Other debts (+€7,967) and Current portion of long-term debt (+€6,000)
- Receivables within one year -€1,580
down €1,580 (-3.0%), from €52,441 to €50,861
of which Trade receivables: -€11,171
- Reserves -€8,000
down €8,000 (-38.5%), from €20,777 to €12,777
- Other debts +€7,967
up €7,967 (+2,615%), from €305 to €8,272
- Current portion of long-term debt +€6,000
up €6,000 (+60.0%), from €10,000 to €16,000
- Tax, wage and social debts -€2,053
down €2,053 (-58.6%), from €3,503 to €1,450
- Trade debts -€1,872
down €1,872 (-4.5%), from €41,424 to €39,553
- Gross operating margin -€4,493
down €4,493 (-47.3%), from €9,493 to €5,000
- Taxes -€1,237
down €1,237 (-56.0%), from €2,212 to €974
- Financial charges +€916
up €916 (+225%), from €408 to €1,324
- Financial income -€426
down €426 (-98.0%), from €435 to €9
- Depreciation +€214
up €214 (+67.4%), from €318 to €531
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 | €96,470 | €99,734 | +€3,264 | +3.4% |
| Fixed assets | 21/28 | €1,019 | €6,496 | +€5,478 | +538% |
| Tangible fixed assets | 22/27 | €1,019 | €6,496 | +€5,478 | +538% |
| Plant, machinery and equipment | 23 | €1,019 | €1,977 | +€958 | +94.1% |
| Furniture and vehicles | 24 | - | €4,519 | +€4,519 | |
| Current assets | 29/58 | €95,451 | €93,238 | -€2,213 | -2.3% |
| Stocks and contracts in progress | 3 | €37,981 | €35,827 | -€2,154 | -5.7% |
| Stocks | 30/36 | €30,540 | €29,987 | -€554 | -1.8% |
| Contracts in progress | 37 | €7,441 | €5,841 | -€1,600 | -21.5% |
| Amounts receivable within one year | 40/41 | €52,441 | €50,861 | -€1,580 | -3.0% |
| Trade receivables | 40 | €43,287 | €32,115 | -€11,171 | -25.8% |
| Other amounts receivable | 41 | €9,154 | €18,746 | +€9,591 | +105% |
| Cash at bank and in hand | 54/58 | €4,508 | €6,091 | +€1,583 | +35.1% |
| Deferred charges and accrued income | 490/1 | €521 | €459 | -€63 | -12.0% |
| Total equity and liabilities | 10/49 | €96,470 | €99,734 | +€3,264 | +3.4% |
| Equity | 10/15 | €41,237 | €34,459 | -€6,778 | -16.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €20,777 | €12,777 | -€8,000 | -38.5% |
| Distributable reserves | 133 | €20,777 | €12,777 | -€8,000 | -38.5% |
| Profit (loss) carried forward | 14 | - | €1,222 | +€1,222 | |
| Amounts payable | 17/49 | €55,232 | €65,275 | +€10,043 | +18.2% |
| Amounts payable within one year | 42/48 | €55,232 | €65,275 | +€10,043 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €16,000 | +€6,000 | +60.0% |
| Trade debts | 44 | €41,424 | €39,553 | -€1,872 | -4.5% |
| Suppliers | 440/4 | €41,424 | €39,553 | -€1,872 | -4.5% |
| Taxes, remuneration and social security | 45 | €3,503 | €1,450 | -€2,053 | -58.6% |
| Taxes | 450/3 | €3,503 | €1,450 | -€2,053 | -58.6% |
| Other amounts payable | 47/48 | €305 | €8,272 | +€7,967 | +2,615% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €531 | +€214 | +67.4% |
| Other operating charges | 640/8 | €923 | €958 | +€36 | +3.8% |
| Gross operating margin | 9900 | €9,493 | €5,000 | -€4,493 | -47.3% |
| Operating profit (loss) | 9901 | €8,253 | €3,511 | -€4,743 | -57.5% |
| Financial income | 75/76B | €435 | €9 | -€426 | -98.0% |
| Recurring financial income | 75 | €435 | €9 | -€426 | -98.0% |
| Financial charges | 65/66B | €408 | €1,324 | +€916 | +225% |
| Recurring financial charges | 65 | €408 | €1,324 | +€916 | +225% |
| Profit (loss) for the period before taxes | 9903 | €8,281 | €2,196 | -€6,085 | -73.5% |
| Income taxes | 67/77 | €2,212 | €974 | -€1,237 | -56.0% |
| Profit (loss) for the period | 9904 | €6,069 | €1,222 | -€4,847 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,069 | €1,222 | -€4,847 | -79.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.