ELEKTRO DMS: 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.
ELEKTRO DMS
Largest movements
- Receivables within one year -€5,497
down €5,497 (-37.6%), from €14,632 to €9,135
of which Trade receivables: -€5,057
- Tangible fixed assets -€3,730
down €3,730 (-99.1%), from €3,762 to €32
of which Furniture and vehicles: -€2,206
- Deferred charges and accrued income -€618
no longer reported in 2025 (was €618)
- Trade debts -€6,817
down €6,817 (-85.8%), from €7,943 to €1,127
- Profit (loss) carried forward +€5,008
up €5,008 (+38.1%), from -€13,133 to -€8,125
- Current portion of long-term debt -€4,800
no longer reported in 2025 (was €4,800)
- Short-term financial debts -€2,364
no longer reported in 2025 (was €2,364)
- Debts after one year -€800
no longer reported in 2025 (was €800)
- Gross operating margin +€16,866
up €16,866, from -€6,559 to €10,307
- Taxes -€1,066
down €1,066 (-65.8%), from €1,619 to €553
- Financial charges -€428
down €428 (-37.2%), from €1,150 to €722
- Financial income -€319
down €319 (-88.7%), from €359 to €41
- Depreciation -€110
down €110 (-2.9%), from €3,840 to €3,730
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 | €19,012 | €9,239 | -€9,773 | -51.4% |
| Fixed assets | 21/28 | €3,762 | €32 | -€3,730 | -99.1% |
| Tangible fixed assets | 22/27 | €3,762 | €32 | -€3,730 | -99.1% |
| Plant, machinery and equipment | 23 | €1,556 | €32 | -€1,524 | -97.9% |
| Furniture and vehicles | 24 | €2,206 | €0 | -€2,206 | -100% |
| Current assets | 29/58 | €15,249 | €9,206 | -€6,043 | -39.6% |
| Amounts receivable within one year | 40/41 | €14,632 | €9,135 | -€5,497 | -37.6% |
| Trade receivables | 40 | €7,013 | €1,956 | -€5,057 | -72.1% |
| Other amounts receivable | 41 | €7,619 | €7,179 | -€440 | -5.8% |
| Cash at bank and in hand | 54/58 | €0 | €71 | +€71 | |
| Deferred charges and accrued income | 490/1 | €618 | - | -€618 | |
| Total equity and liabilities | 10/49 | €19,012 | €9,239 | -€9,773 | -51.4% |
| Equity | 10/15 | €3,104 | €8,112 | +€5,008 | +161% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,237 | €6,237 | = | 0.0% |
| Distributable reserves | 133 | €6,237 | €6,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,133 | -€8,125 | +€5,008 | +38.1% |
| Amounts payable | 17/49 | €15,908 | €1,127 | -€14,781 | -92.9% |
| Amounts payable after more than one year | 17 | €800 | - | -€800 | |
| Financial debts | 170/4 | €800 | - | -€800 | |
| Amounts payable within one year | 42/48 | €15,108 | €1,127 | -€13,981 | -92.5% |
| Current portion of amounts payable after more than one year | 42 | €4,800 | - | -€4,800 | |
| Financial debts | 43 | €2,364 | - | -€2,364 | |
| Credit institutions | 430/8 | €2,364 | - | -€2,364 | |
| Trade debts | 44 | €7,943 | €1,127 | -€6,817 | -85.8% |
| Suppliers | 440/4 | €7,943 | €1,127 | -€6,817 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €3,730 | -€110 | -2.9% |
| Other operating charges | 640/8 | €325 | €334 | +€9 | +2.9% |
| Gross operating margin | 9900 | -€6,559 | €10,307 | +€16,866 | |
| Operating profit (loss) | 9901 | -€10,724 | €6,242 | +€16,966 | |
| Financial income | 75/76B | €359 | €41 | -€319 | -88.7% |
| Recurring financial income | 75 | €359 | €41 | -€319 | -88.7% |
| Financial charges | 65/66B | €1,150 | €722 | -€428 | -37.2% |
| Recurring financial charges | 65 | €1,150 | €722 | -€428 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,514 | €5,561 | +€17,076 | |
| Income taxes | 67/77 | €1,619 | €553 | -€1,066 | -65.8% |
| Profit (loss) for the period | 9904 | -€13,133 | €5,008 | +€18,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,133 | €5,008 | +€18,142 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.