DARAZ: 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.
DARAZ
Largest movements
- Cash -€64,881
down €64,881 (-91.3%), from €71,073 to €6,192
mainly Other debts (-€35,956) and Investment in fixed assets (net) (-€29,132)
- Receivables within one year +€8,571
up €8,571 (+84.3%), from €10,171 to €18,742
- Stocks and contracts +€3,100
up €3,100 (+76.8%), from €4,035 to €7,135
- Other debts -€35,956
no longer reported in 2024 (was €35,956)
- Trade debts -€21,045
down €21,045 (-22.9%), from €91,818 to €70,773
- Profit (loss) carried forward +€15,365
up €15,365 (+25.3%), from €60,713 to €76,079
- Tax, wage and social debts -€13,626
down €13,626 (-24.6%), from €55,364 to €41,739
of which Remuneration and social security: -€17,555
- Financial income -€64,527
down €64,527 (-59.2%), from €109,032 to €44,505
of which Financial income: -€64,527
- Staff costs -€39,279
down €39,279 (-32.9%), from €119,282 to €80,003
- Depreciation +€4,146
up €4,146 (+15.3%), from €27,038 to €31,184
- Gross operating margin +€2,800
up €2,800 (+3.4%), from €81,376 to €84,175
- Financial charges +€1,348
up €1,348 (+282.1%), from €478 to €1,826
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,851 | €188,590 | -€55,261 | -22.7% |
| Fixed assets | 21/28 | €158,572 | €156,521 | -€2,051 | -1.3% |
| Tangible fixed assets | 22/27 | €158,572 | €156,521 | -€2,051 | -1.3% |
| Plant, machinery and equipment | 23 | €6,075 | €4,739 | -€1,336 | -22.0% |
| Furniture and vehicles | 24 | €47,603 | €35,702 | -€11,901 | -25.0% |
| Other tangible fixed assets | 26 | €104,894 | €116,080 | +€11,186 | +10.7% |
| Current assets | 29/58 | €85,279 | €32,069 | -€53,210 | -62.4% |
| Stocks and contracts in progress | 3 | €4,035 | €7,135 | +€3,100 | +76.8% |
| Stocks | 30/36 | €4,035 | €7,135 | +€3,100 | +76.8% |
| Amounts receivable within one year | 40/41 | €10,171 | €18,742 | +€8,571 | +84.3% |
| Other amounts receivable | 41 | €10,171 | €18,742 | +€8,571 | +84.3% |
| Cash at bank and in hand | 54/58 | €71,073 | €6,192 | -€64,881 | -91.3% |
| Total equity and liabilities | 10/49 | €243,851 | €188,590 | -€55,261 | -22.7% |
| Equity | 10/15 | €60,713 | €76,079 | +€15,365 | +25.3% |
| Profit (loss) carried forward | 14 | €60,713 | €76,079 | +€15,365 | +25.3% |
| Amounts payable | 17/49 | €183,138 | €112,511 | -€70,627 | -38.6% |
| Amounts payable within one year | 42/48 | €183,138 | €112,511 | -€70,627 | -38.6% |
| Trade debts | 44 | €91,818 | €70,773 | -€21,045 | -22.9% |
| Suppliers | 440/4 | €91,818 | €70,773 | -€21,045 | -22.9% |
| Taxes, remuneration and social security | 45 | €55,364 | €41,739 | -€13,626 | -24.6% |
| Taxes | 450/3 | €6,146 | €10,075 | +€3,929 | +63.9% |
| Remuneration and social security | 454/9 | €49,218 | €31,664 | -€17,555 | -35.7% |
| Other amounts payable | 47/48 | €35,956 | - | -€35,956 | |
| Remuneration, social security and pensions | 62 | €119,282 | €80,003 | -€39,279 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,038 | €31,184 | +€4,146 | +15.3% |
| Other operating charges | 640/8 | - | €303 | +€303 | |
| Gross operating margin | 9900 | €81,376 | €84,175 | +€2,800 | +3.4% |
| Operating profit (loss) | 9901 | -€64,944 | -€27,314 | +€37,630 | +57.9% |
| Financial income | 75/76B | €109,032 | €44,505 | -€64,527 | -59.2% |
| Recurring financial income | 75 | €109,032 | €44,505 | -€64,527 | -59.2% |
| Non-recurring financial income | 76B | €109,032 | €44,505 | -€64,527 | -59.2% |
| Financial charges | 65/66B | €478 | €1,826 | +€1,348 | +282.1% |
| Recurring financial charges | 65 | €478 | €1,826 | +€1,348 | +282.1% |
| Profit (loss) for the period before taxes | 9903 | €43,610 | €15,365 | -€28,245 | -64.8% |
| Profit (loss) for the period | 9904 | €43,610 | €15,365 | -€28,245 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,610 | €15,365 | -€28,245 | -64.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.