DMC Elek: what changed
Two fiscal 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.
DMC Elek
Largest movements
- Receivables within one year +€82,339
up €82,339 (+41.1%), from €200,108 to €282,447
of which Other amounts receivable: +€66,218
- Tangible fixed assets +€25,735
up €25,735 (+3629.8%), from €709 to €26,444
- Cash +€7,312
up €7,312 (+51.9%), from €14,077 to €21,389
mainly Trade debts (+€89,032) and Debts after one year (+€18,541)
- Trade debts +€89,032
up €89,032 (+240.7%), from €36,986 to €126,018
- Debts after one year +€18,541
new in 2025: €18,541
- Current portion of long-term debt +€3,879
new in 2025: €3,879
- Profit (loss) carried forward +€3,455
up €3,455 (+2.5%), from €136,571 to €140,026
- Gross operating margin -€167,748
down €167,748 (-94.9%), from €176,793 to €9,045
- Taxes -€38,858
down €38,858 (-98.8%), from €39,337 to €479
- Depreciation +€2,870
up €2,870 (+715.7%), from €401 to €3,271
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.
Cash bridge derived
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 | €214,894 | €330,280 | +€115,386 | +53.7% |
| Fixed assets | 21/28 | €709 | €26,444 | +€25,735 | +3629.8% |
| Tangible fixed assets | 22/27 | €709 | €26,444 | +€25,735 | +3629.8% |
| Furniture and vehicles | 24 | €709 | €26,444 | +€25,735 | +3629.8% |
| Current assets | 29/58 | €214,185 | €303,836 | +€89,651 | +41.9% |
| Amounts receivable within one year | 40/41 | €200,108 | €282,447 | +€82,339 | +41.1% |
| Trade receivables | 40 | €24,573 | €40,694 | +€16,121 | +65.6% |
| Other amounts receivable | 41 | €175,535 | €241,753 | +€66,218 | +37.7% |
| Cash at bank and in hand | 54/58 | €14,077 | €21,389 | +€7,312 | +51.9% |
| Total equity and liabilities | 10/49 | €214,894 | €330,280 | +€115,386 | +53.7% |
| Equity | 10/15 | €138,571 | €142,026 | +€3,455 | +2.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,571 | €140,026 | +€3,455 | +2.5% |
| Amounts payable | 17/49 | €76,323 | €188,254 | +€111,931 | +146.7% |
| Amounts payable after more than one year | 17 | - | €18,541 | +€18,541 | |
| Financial debts | 170/4 | - | €18,541 | +€18,541 | |
| Amounts payable within one year | 42/48 | €76,323 | €169,713 | +€93,390 | +122.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,879 | +€3,879 | |
| Trade debts | 44 | €36,986 | €126,018 | +€89,032 | +240.7% |
| Suppliers | 440/4 | €36,986 | €126,018 | +€89,032 | +240.7% |
| Taxes, remuneration and social security | 45 | €39,337 | €39,816 | +€479 | +1.2% |
| Taxes | 450/3 | €39,337 | €39,816 | +€479 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €3,271 | +€2,870 | +715.7% |
| Other operating charges | 640/8 | €179 | €708 | +€529 | +295.5% |
| Gross operating margin | 9900 | €176,793 | €9,045 | -€167,748 | -94.9% |
| Operating profit (loss) | 9901 | €176,213 | €5,066 | -€171,147 | -97.1% |
| Financial income | 75/76B | €1 | €41 | +€40 | +4000.0% |
| Recurring financial income | 75 | €1 | €41 | +€40 | +4000.0% |
| Financial charges | 65/66B | €306 | €1,173 | +€867 | +283.3% |
| Recurring financial charges | 65 | €306 | €1,173 | +€867 | +283.3% |
| Profit (loss) for the period before taxes | 9903 | €175,908 | €3,934 | -€171,974 | -97.8% |
| Income taxes | 67/77 | €39,337 | €479 | -€38,858 | -98.8% |
| Profit (loss) for the period | 9904 | €136,571 | €3,455 | -€133,116 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,571 | €3,455 | -€133,116 | -97.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.