DAR NAJAH: what changed
What changed
DAR NAJAH
NACE 46.160, Agents in the wholesale of textiles, clothing, fur, footwear and leather goods
filed annual accounts (NBB)
Net result for the year
€34,602
2023 · -€22,862+€57,465
Equity
€124,886
2023 · €90,284+€34,602
Cash
€668
2023 · -+€668
Balance sheet total
€349,318
2023 · €385,570-€36,252
Largest movements
Assets
- Tangible fixed assets -€42,226
down €42,226 (-19.6%), from €215,588 to €173,362
of which Land and buildings: -€41,687
- Receivables within one year +€4,867
up €4,867 (+11.1%), from €43,982 to €48,850
of which Other amounts receivable: +€2,876
Equity and liabilities
- Debts after one year -€43,088
down €43,088 (-21.3%), from €202,558 to €159,470
- Profit (loss) carried forward +€34,602
up €34,602 (+75.5%), from €45,824 to €80,426
- Short-term financial debts -€23,697
down €23,697 (-78.7%), from €30,094 to €6,398
- Trade debts -€5,624
down €5,624 (-41.5%), from €13,546 to €7,922
Income statement
- Gross operating margin +€55,047
up €55,047 (+144%), from €38,341 to €93,388
- Financial charges -€2,619
down €2,619 (-19.4%), from €13,532 to €10,914
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€22,862
Gross operating margin
+€55,047
Depreciation
-€320
Other operating charges
-€118
Financial income
+€281
Financial charges
+€2,619
Taxes
-€45
Result 2024
€34,602
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,092
Investment
-€6,161
Financing
-€65,263
Cash 2023
€0
From operations (derived)
+€72,092
Net result for the year
+€34,602
Depreciation
+€48,388
Receivables within one year
-€4,867
Deferred charges and accrued income
-€439
Trade debts
-€5,624
Tax, wage and social debts
+€32
Investment (derived)
-€6,161
Investment in fixed assets (net)
-€6,161
Financing
-€65,263
Debts after one year
-€43,088
Current portion of long-term debt
+€1,521
Short-term financial debts
-€23,697
Cash 2024
€668
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €385,570 | €349,318 | -€36,252 | -9.4% |
| Fixed assets | 21/28 | €215,588 | €173,362 | -€42,226 | -19.6% |
| Tangible fixed assets | 22/27 | €215,588 | €173,362 | -€42,226 | -19.6% |
| Land and buildings | 22 | €214,710 | €173,023 | -€41,687 | -19.4% |
| Plant, machinery and equipment | 23 | €878 | €339 | -€539 | -61.4% |
| Current assets | 29/58 | €169,982 | €175,956 | +€5,974 | +3.5% |
| Amounts receivable after more than one year | 29 | €126,000 | €126,000 | = | 0.0% |
| Other amounts receivable | 291 | €126,000 | €126,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,982 | €48,850 | +€4,867 | +11.1% |
| Trade receivables | 40 | €6,539 | €8,530 | +€1,991 | +30.4% |
| Other amounts receivable | 41 | €37,444 | €40,320 | +€2,876 | +7.7% |
| Cash at bank and in hand | 54/58 | - | €668 | +€668 | |
| Deferred charges and accrued income | 490/1 | - | €439 | +€439 | |
| Total equity and liabilities | 10/49 | €385,570 | €349,318 | -€36,252 | -9.4% |
| Equity | 10/15 | €90,284 | €124,886 | +€34,602 | +38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,860 | €25,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,824 | €80,426 | +€34,602 | +75.5% |
| Amounts payable | 17/49 | €295,286 | €224,432 | -€70,855 | -24.0% |
| Amounts payable after more than one year | 17 | €202,558 | €159,470 | -€43,088 | -21.3% |
| Financial debts | 170/4 | €202,558 | €159,470 | -€43,088 | -21.3% |
| Amounts payable within one year | 42/48 | €92,728 | €64,962 | -€27,767 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €41,566 | €43,088 | +€1,521 | +3.7% |
| Financial debts | 43 | €30,094 | €6,398 | -€23,697 | -78.7% |
| Credit institutions | 430/8 | €30,094 | €6,398 | -€23,697 | -78.7% |
| Trade debts | 44 | €13,546 | €7,922 | -€5,624 | -41.5% |
| Suppliers | 440/4 | €13,546 | €7,922 | -€5,624 | -41.5% |
| Taxes, remuneration and social security | 45 | €7,522 | €7,554 | +€32 | +0.4% |
| Taxes | 450/3 | €7,522 | €7,554 | +€32 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,068 | €48,388 | +€320 | +0.7% |
| Other operating charges | 640/8 | €3,238 | €3,356 | +€118 | +3.6% |
| Gross operating margin | 9900 | €38,341 | €93,388 | +€55,047 | +144% |
| Operating profit (loss) | 9901 | -€12,965 | €41,645 | +€54,610 | |
| Financial income | 75/76B | €3,847 | €4,128 | +€281 | +7.3% |
| Recurring financial income | 75 | €3,847 | €4,128 | +€281 | +7.3% |
| Financial charges | 65/66B | €13,532 | €10,914 | -€2,619 | -19.4% |
| Recurring financial charges | 65 | €13,532 | €10,914 | -€2,619 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,650 | €34,859 | +€57,509 | |
| Income taxes | 67/77 | €212 | €256 | +€45 | +21.1% |
| Profit (loss) for the period | 9904 | -€22,862 | €34,602 | +€57,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,862 | €34,602 | +€57,465 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.