DRC 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.
DRC ELEKTRO
Largest movements
- Current investments +€131,625
up €131,625 (+43.5%), from €302,529 to €434,154
- Receivables within one year -€126,960
down €126,960 (-63.9%), from €198,568 to €71,608
of which Trade receivables: -€136,406
- Tangible fixed assets +€59,202
up €59,202 (+167%), from €35,508 to €94,709
of which Furniture and vehicles: +€60,702
- Reserves +€128,000
up €128,000 (+32.8%), from €390,127 to €518,127
of which Distributable reserves: +€128,000
- Tax, wage and social debts -€44,017
down €44,017 (-86.2%), from €51,034 to €7,017
of which Taxes: -€45,783
- Trade debts -€20,633
down €20,633 (-36.2%), from €56,949 to €36,316
- Staff costs +€46,405
up €46,405, from €0 to €46,405
- Taxes -€26,077
down €26,077 (-32.6%), from €79,929 to €53,852
- Gross operating margin -€17,615
down €17,615 (-6.5%), from €269,566 to €251,950
- Depreciation +€6,643
up €6,643 (+34.0%), from €19,524 to €26,168
- Financial income -€2,961
down €2,961 (-37.1%), from €7,974 to €5,013
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 | €572,814 | €633,897 | +€61,082 | +10.7% |
| Fixed assets | 21/28 | €35,508 | €94,709 | +€59,202 | +167% |
| Tangible fixed assets | 22/27 | €35,508 | €94,709 | +€59,202 | +167% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €6,000 | €4,500 | -€1,500 | -25.0% |
| Furniture and vehicles | 24 | €29,508 | €90,209 | +€60,702 | +206% |
| Current assets | 29/58 | €537,307 | €539,187 | +€1,880 | +0.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €198,568 | €71,608 | -€126,960 | -63.9% |
| Trade receivables | 40 | €162,026 | €25,620 | -€136,406 | -84.2% |
| Other amounts receivable | 41 | €36,542 | €45,988 | +€9,446 | +25.8% |
| Current investments | 50/53 | €302,529 | €434,154 | +€131,625 | +43.5% |
| Cash at bank and in hand | 54/58 | €33,440 | €30,284 | -€3,156 | -9.4% |
| Deferred charges and accrued income | 490/1 | €2,770 | €3,142 | +€372 | +13.4% |
| Total equity and liabilities | 10/49 | €572,814 | €633,897 | +€61,082 | +10.7% |
| Equity | 10/15 | €409,205 | €537,215 | +€128,011 | +31.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €390,127 | €518,127 | +€128,000 | +32.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €390,127 | €518,127 | +€128,000 | +32.8% |
| Profit (loss) carried forward | 14 | €478 | €489 | +€11 | +2.2% |
| Amounts payable | 17/49 | €163,610 | €96,681 | -€66,928 | -40.9% |
| Amounts payable within one year | 42/48 | €163,610 | €96,681 | -€66,928 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,845 | €1,689 | -€156 | -8.4% |
| Credit institutions | 430/8 | €1,845 | €1,689 | -€156 | -8.4% |
| Trade debts | 44 | €56,949 | €36,316 | -€20,633 | -36.2% |
| Suppliers | 440/4 | €56,949 | €36,316 | -€20,633 | -36.2% |
| Taxes, remuneration and social security | 45 | €51,034 | €7,017 | -€44,017 | -86.2% |
| Taxes | 450/3 | €45,783 | €0 | -€45,783 | -100% |
| Remuneration and social security | 454/9 | €5,252 | €7,017 | +€1,766 | +33.6% |
| Other amounts payable | 47/48 | €53,781 | €51,658 | -€2,123 | -3.9% |
| Remuneration, social security and pensions | 62 | €0 | €46,405 | +€46,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,524 | €26,168 | +€6,643 | +34.0% |
| Other operating charges | 640/8 | €1,590 | €1,963 | +€373 | +23.4% |
| Gross operating margin | 9900 | €269,566 | €251,950 | -€17,615 | -6.5% |
| Operating profit (loss) | 9901 | €248,451 | €177,415 | -€71,036 | -28.6% |
| Financial income | 75/76B | €7,974 | €5,013 | -€2,961 | -37.1% |
| Recurring financial income | 75 | €7,974 | €5,013 | -€2,961 | -37.1% |
| Financial charges | 65/66B | €1,065 | €565 | -€499 | -46.9% |
| Recurring financial charges | 65 | €1,065 | €565 | -€499 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €255,360 | €181,863 | -€73,497 | -28.8% |
| Income taxes | 67/77 | €79,929 | €53,852 | -€26,077 | -32.6% |
| Profit (loss) for the period | 9904 | €175,431 | €128,011 | -€47,421 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €175,431 | €128,011 | -€47,421 | -27.0% |
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.