Da Costa élect.: 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.
Da Costa élect.
Largest movements
- Cash -€2,716
down €2,716 (-52.8%), from €5,146 to €2,430
mainly Tax, wage and social debts (-€5,004) and Net result for the year (-€3,224)
- Tangible fixed assets -€2,454
down €2,454 (-31.2%), from €7,857 to €5,403
of which Furniture and vehicles: -€2,022
- Stocks and contracts -€1,063
down €1,063 (-16.4%), from €6,500 to €5,437
- Receivables within one year +€978
up €978 (+20.2%), from €4,833 to €5,811
of which Trade receivables: +€557
- Tax, wage and social debts -€5,004
down €5,004 (-99.9%), from €5,010 to €6
of which Remuneration and social security: -€4,200
- Trade debts +€3,419
up €3,419 (+351.4%), from €973 to €4,392
- Profit (loss) carried forward -€3,224
down €3,224 (-73.0%), from -€4,417 to -€7,641
- Other debts -€446
down €446 (-2.1%), from €21,228 to €20,782
- Turnover -€11,368
down €11,368 (-9.7%), from €116,791 to €105,423
- Purchases and services -€10,852
down €10,852 (-9.7%), from €111,676 to €100,824
- Taxes +€3,000
new in 2025: €3,000
- Other operating charges -€1,221
down €1,221 (-47.5%), from €2,570 to €1,349
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 | €25,794 | €20,539 | -€5,255 | -20.4% |
| Fixed assets | 21/28 | €9,315 | €6,861 | -€2,454 | -26.3% |
| Tangible fixed assets | 22/27 | €7,857 | €5,403 | -€2,454 | -31.2% |
| Plant, machinery and equipment | 23 | €1,729 | €1,297 | -€432 | -25.0% |
| Furniture and vehicles | 24 | €6,128 | €4,106 | -€2,022 | -33.0% |
| Financial fixed assets | 28 | €1,458 | €1,458 | = | 0.0% |
| Current assets | 29/58 | €16,479 | €13,678 | -€2,801 | -17.0% |
| Stocks and contracts in progress | 3 | €6,500 | €5,437 | -€1,063 | -16.4% |
| Stocks | 30/36 | €6,500 | €5,437 | -€1,063 | -16.4% |
| Amounts receivable within one year | 40/41 | €4,833 | €5,811 | +€978 | +20.2% |
| Trade receivables | 40 | €4,074 | €4,631 | +€557 | +13.7% |
| Other amounts receivable | 41 | €759 | €1,180 | +€421 | +55.5% |
| Cash at bank and in hand | 54/58 | €5,146 | €2,430 | -€2,716 | -52.8% |
| Total equity and liabilities | 10/49 | €25,794 | €20,539 | -€5,255 | -20.4% |
| Equity | 10/15 | -€1,417 | -€4,641 | -€3,224 | -227.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€4,417 | -€7,641 | -€3,224 | -73.0% |
| Amounts payable | 17/49 | €27,211 | €25,180 | -€2,031 | -7.5% |
| Amounts payable within one year | 42/48 | €27,211 | €25,180 | -€2,031 | -7.5% |
| Trade debts | 44 | €973 | €4,392 | +€3,419 | +351.4% |
| Suppliers | 440/4 | €973 | €4,392 | +€3,419 | +351.4% |
| Taxes, remuneration and social security | 45 | €5,010 | €6 | -€5,004 | -99.9% |
| Taxes | 450/3 | €810 | €6 | -€804 | -99.3% |
| Remuneration and social security | 454/9 | €4,200 | - | -€4,200 | |
| Other amounts payable | 47/48 | €21,228 | €20,782 | -€446 | -2.1% |
| Turnover | 70 | €116,791 | €105,423 | -€11,368 | -9.7% |
| Non-recurring operating income | 76A | €7 | €457 | +€450 | +6428.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,676 | €100,824 | -€10,852 | -9.7% |
| Remuneration, social security and pensions | 62 | €1,025 | €76 | -€949 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,210 | €2,454 | +€244 | +11.0% |
| Other operating charges | 640/8 | €2,570 | €1,349 | -€1,221 | -47.5% |
| Non-recurring operating charges | 66A | €12 | €38 | +€26 | +216.7% |
| Gross operating margin | 9900 | €5,122 | €5,055 | -€67 | -1.3% |
| Operating profit (loss) | 9901 | -€695 | €1,138 | +€1,833 | |
| Financial charges | 65/66B | €1,398 | €1,362 | -€36 | -2.6% |
| Recurring financial charges | 65 | €1,398 | €1,362 | -€36 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,093 | -€224 | +€1,869 | +89.3% |
| Income taxes | 67/77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | -€2,093 | -€3,224 | -€1,131 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,093 | -€3,224 | -€1,131 | -54.0% |
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.