DARAJA: 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.
DARAJA
Largest movements
- Receivables within one year +€5,730
up €5,730 (+406.8%), from €1,409 to €7,139
of which Other amounts receivable: +€7,139
- Cash +€2,252
up €2,252 (+15.8%), from €14,252 to €16,504
mainly Other debts (+€24,661) and Net result for the year (+€7,489)
- Tangible fixed assets +€2,091
up €2,091 (+5.9%), from €35,716 to €37,806
of which Furniture and vehicles: +€3,982
- Other debts +€24,661
up €24,661 (+799.1%), from €3,086 to €27,747
- Reserves -€20,258
down €20,258 (-54.9%), from €36,923 to €16,665
of which Distributable reserves: -€20,258
- Tax, wage and social debts +€4,376
up €4,376 (+100.3%), from €4,364 to €8,741
- Trade debts +€1,144
up €1,144 (+117.1%), from €977 to €2,122
- Gross operating margin +€2,420
up €2,420 (+15.2%), from €15,966 to €18,386
- Taxes +€636
up €636 (+11.9%), from €5,340 to €5,976
- Other operating charges -€471
down €471 (-25.2%), from €1,865 to €1,394
- Financial charges -€417
down €417 (-62.5%), from €667 to €250
- Depreciation +€276
up €276 (+8.9%), from €3,092 to €3,367
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 | €51,551 | €61,624 | +€10,074 | +19.5% |
| Fixed assets | 21/28 | €35,716 | €37,806 | +€2,091 | +5.9% |
| Tangible fixed assets | 22/27 | €35,716 | €37,806 | +€2,091 | +5.9% |
| Furniture and vehicles | 24 | €2,433 | €6,415 | +€3,982 | +163.7% |
| Other tangible fixed assets | 26 | €33,283 | €31,391 | -€1,892 | -5.7% |
| Current assets | 29/58 | €15,835 | €23,818 | +€7,983 | +50.4% |
| Amounts receivable within one year | 40/41 | €1,409 | €7,139 | +€5,730 | +406.8% |
| Trade receivables | 40 | €1,409 | €0 | -€1,409 | -100.0% |
| Other amounts receivable | 41 | €0 | €7,139 | +€7,139 | |
| Cash at bank and in hand | 54/58 | €14,252 | €16,504 | +€2,252 | +15.8% |
| Deferred charges and accrued income | 490/1 | €175 | €176 | +€1 | +0.5% |
| Total equity and liabilities | 10/49 | €51,551 | €61,624 | +€10,074 | +19.5% |
| Equity | 10/15 | €43,123 | €22,865 | -€20,258 | -47.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,923 | €16,665 | -€20,258 | -54.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €36,923 | €16,665 | -€20,258 | -54.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,428 | €38,759 | +€30,331 | +359.9% |
| Amounts payable within one year | 42/48 | €8,428 | €38,609 | +€30,181 | +358.1% |
| Trade debts | 44 | €977 | €2,122 | +€1,144 | +117.1% |
| Suppliers | 440/4 | €977 | €2,122 | +€1,144 | +117.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,364 | €8,741 | +€4,376 | +100.3% |
| Taxes | 450/3 | €4,364 | €8,741 | +€4,376 | +100.3% |
| Other amounts payable | 47/48 | €3,086 | €27,747 | +€24,661 | +799.1% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €3,367 | +€276 | +8.9% |
| Other operating charges | 640/8 | €1,865 | €1,394 | -€471 | -25.2% |
| Gross operating margin | 9900 | €15,966 | €18,386 | +€2,420 | +15.2% |
| Operating profit (loss) | 9901 | €11,010 | €13,624 | +€2,615 | +23.7% |
| Financial income | 75/76B | €0 | €90 | +€90 | +75150.0% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +75150.0% |
| Financial charges | 65/66B | €667 | €250 | -€417 | -62.5% |
| Recurring financial charges | 65 | €667 | €250 | -€417 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €10,343 | €13,465 | +€3,122 | +30.2% |
| Income taxes | 67/77 | €5,340 | €5,976 | +€636 | +11.9% |
| Profit (loss) for the period | 9904 | €5,003 | €7,489 | +€2,486 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,003 | €7,489 | +€2,486 | +49.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.