DTELEC: 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.
DTELEC
Largest movements
- Tangible fixed assets +€35,051
up €35,051 (+9,905%), from €354 to €35,405
of which Furniture and vehicles: +€35,405
- Cash +€18,015
up €18,015 (+76.1%), from €23,663 to €41,679
mainly Debts after one year (+€19,726) and Net result for the year (+€18,367)
- Stocks and contracts -€5,900
down €5,900 (-13.9%), from €42,400 to €36,500
- Receivables within one year -€5,486
down €5,486 (-28.4%), from €19,309 to €13,823
of which Trade receivables: -€5,545
- Deferred charges and accrued income +€5,089
up €5,089 (+703%), from €723 to €5,813
- Debts after one year +€19,726
new in 2025: €19,726
- Profit (loss) carried forward +€18,367
up €18,367 (+66.9%), from €27,471 to €45,839
- Tax, wage and social debts +€6,891
up €6,891 (+427%), from €1,614 to €8,504
- Current portion of long-term debt +€6,652
new in 2025: €6,652
- Trade debts -€6,161
down €6,161 (-67.7%), from €9,103 to €2,942
- Gross operating margin +€26,154
up €26,154 (+10,321%), from €253 to €26,408
- Taxes +€3,056
new in 2025: €3,056
- Staff costs -€2,000
no longer reported in 2025 (was €2,000)
- Other operating charges +€1,547
up €1,547 (+405%), from €382 to €1,929
- Financial charges +€371
up €371 (+199%), from €187 to €558
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 | €86,450 | €133,219 | +€46,769 | +54.1% |
| Fixed assets | 21/28 | €354 | €35,405 | +€35,051 | +9,905% |
| Tangible fixed assets | 22/27 | €354 | €35,405 | +€35,051 | +9,905% |
| Plant, machinery and equipment | 23 | €354 | - | -€354 | |
| Furniture and vehicles | 24 | - | €35,405 | +€35,405 | |
| Current assets | 29/58 | €86,096 | €97,814 | +€11,718 | +13.6% |
| Stocks and contracts in progress | 3 | €42,400 | €36,500 | -€5,900 | -13.9% |
| Stocks | 30/36 | €42,400 | €36,500 | -€5,900 | -13.9% |
| Amounts receivable within one year | 40/41 | €19,309 | €13,823 | -€5,486 | -28.4% |
| Trade receivables | 40 | €19,309 | €13,764 | -€5,545 | -28.7% |
| Other amounts receivable | 41 | - | €59 | +€59 | |
| Cash at bank and in hand | 54/58 | €23,663 | €41,679 | +€18,015 | +76.1% |
| Deferred charges and accrued income | 490/1 | €723 | €5,813 | +€5,089 | +703% |
| Total equity and liabilities | 10/49 | €86,450 | €133,219 | +€46,769 | +54.1% |
| Equity | 10/15 | €35,537 | €53,904 | +€18,367 | +51.7% |
| Contributions | 10/11 | €6,205 | €8,065 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €27,471 | €45,839 | +€18,367 | +66.9% |
| Amounts payable | 17/49 | €50,913 | €79,315 | +€28,402 | +55.8% |
| Amounts payable after more than one year | 17 | - | €19,726 | +€19,726 | |
| Financial debts | 170/4 | - | €19,726 | +€19,726 | |
| Amounts payable within one year | 42/48 | €50,913 | €58,843 | +€7,930 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,652 | +€6,652 | |
| Trade debts | 44 | €9,103 | €2,942 | -€6,161 | -67.7% |
| Suppliers | 440/4 | €9,103 | €2,942 | -€6,161 | -67.7% |
| Taxes, remuneration and social security | 45 | €1,614 | €8,504 | +€6,891 | +427% |
| Taxes | 450/3 | €1,614 | €8,504 | +€6,891 | +427% |
| Other amounts payable | 47/48 | €40,196 | €40,744 | +€548 | +1.4% |
| Accrued charges and deferred income | 492/3 | - | €746 | +€746 | |
| Remuneration, social security and pensions | 62 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,244 | €2,508 | +€264 | +11.8% |
| Other operating charges | 640/8 | €382 | €1,929 | +€1,547 | +405% |
| Gross operating margin | 9900 | €253 | €26,408 | +€26,154 | +10,321% |
| Operating profit (loss) | 9901 | -€4,372 | €21,971 | +€26,343 | |
| Financial income | 75/76B | €42 | €10 | -€32 | -75.8% |
| Recurring financial income | 75 | €42 | €10 | -€32 | -75.8% |
| Financial charges | 65/66B | €187 | €558 | +€371 | +199% |
| Recurring financial charges | 65 | €187 | €558 | +€371 | +199% |
| Profit (loss) for the period before taxes | 9903 | -€4,517 | €21,423 | +€25,940 | |
| Income taxes | 67/77 | - | €3,056 | +€3,056 | |
| Profit (loss) for the period | 9904 | -€4,517 | €18,367 | +€22,884 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,517 | €18,367 | +€22,884 |
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 14 October 2026 via checked.be.