DARA ELECTRO TECHNIC: 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.
DARA ELECTRO TECHNIC
Largest movements
- Receivables within one year +€24,923
up €24,923 (+76.2%), from €32,696 to €57,619
of which Other amounts receivable: +€17,869
- Tangible fixed assets +€4,979
new in 2025: €4,979
- Cash -€916
down €916 (-15.9%), from €5,752 to €4,836
mainly Receivables within one year (-€24,923) and Investment in fixed assets (net) (-€6,851)
- Reserves +€15,757
up €15,757 (+51.6%), from €30,508 to €46,265
- Trade debts +€10,948
up €10,948 (+472.7%), from €2,316 to €13,264
- Tax, wage and social debts +€2,282
up €2,282 (+63.0%), from €3,623 to €5,906
- Gross operating margin +€18,272
up €18,272 (+222.5%), from €8,211 to €26,483
- Depreciation +€1,872
new in 2025: €1,872
- Financial charges +€1,598
up €1,598 (+241.3%), from €662 to €2,261
- Taxes +€1,507
up €1,507 (+40.5%), from €3,717 to €5,224
- Other operating charges +€746
up €746 (+118.4%), from €630 to €1,376
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 | €39,447 | €68,434 | +€28,987 | +73.5% |
| Fixed assets | 21/28 | €1,000 | €5,979 | +€4,979 | +497.9% |
| Tangible fixed assets | 22/27 | - | €4,979 | +€4,979 | |
| Furniture and vehicles | 24 | - | €4,979 | +€4,979 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €38,447 | €62,455 | +€24,008 | +62.4% |
| Amounts receivable within one year | 40/41 | €32,696 | €57,619 | +€24,923 | +76.2% |
| Trade receivables | 40 | €12,218 | €19,272 | +€7,054 | +57.7% |
| Other amounts receivable | 41 | €20,478 | €38,347 | +€17,869 | +87.3% |
| Cash at bank and in hand | 54/58 | €5,752 | €4,836 | -€916 | -15.9% |
| Total equity and liabilities | 10/49 | €39,447 | €68,434 | +€28,987 | +73.5% |
| Equity | 10/15 | €33,508 | €49,265 | +€15,757 | +47.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,508 | €46,265 | +€15,757 | +51.6% |
| Distributable reserves | 133 | €30,508 | €46,265 | +€15,757 | +51.6% |
| Amounts payable | 17/49 | €5,939 | €19,169 | +€13,230 | +222.8% |
| Amounts payable within one year | 42/48 | €5,939 | €19,169 | +€13,230 | +222.8% |
| Trade debts | 44 | €2,316 | €13,264 | +€10,948 | +472.7% |
| Suppliers | 440/4 | €2,316 | €13,264 | +€10,948 | +472.7% |
| Taxes, remuneration and social security | 45 | €3,623 | €5,906 | +€2,282 | +63.0% |
| Taxes | 450/3 | €3,623 | €5,906 | +€2,282 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,872 | +€1,872 | |
| Other operating charges | 640/8 | €630 | €1,376 | +€746 | +118.4% |
| Gross operating margin | 9900 | €8,211 | €26,483 | +€18,272 | +222.5% |
| Operating profit (loss) | 9901 | €7,580 | €23,235 | +€15,654 | +206.5% |
| Financial income | 75/76B | €0 | €7 | +€6 | +1351.1% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +1351.1% |
| Financial charges | 65/66B | €662 | €2,261 | +€1,598 | +241.3% |
| Recurring financial charges | 65 | €662 | €2,261 | +€1,598 | +241.3% |
| Profit (loss) for the period before taxes | 9903 | €6,918 | €20,981 | +€14,062 | +203.3% |
| Income taxes | 67/77 | €3,717 | €5,224 | +€1,507 | +40.5% |
| Profit (loss) for the period | 9904 | €3,201 | €15,757 | +€12,556 | +392.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,201 | €15,757 | +€12,556 | +392.2% |
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 4 October 2026 via checked.be.