DARAZ Elektro: what changed
DARAZ Elektro
Largest movements
- Receivables within one year +€18,251
up €18,251 (+61.9%), from €29,465 to €47,715
of which Trade receivables: +€18,737
- Tangible fixed assets -€7,117
down €7,117 (-32.6%), from €21,803 to €14,686
of which Furniture and vehicles: -€4,674
- Cash -€3,766
down €3,766 (-41.2%), from €9,143 to €5,377
mainly Receivables within one year (-€18,251) and Net result for the year (-€6,145)
- Trade debts +€14,363
up €14,363 (+149%), from €9,667 to €24,030
- Other debts +€11,032
up €11,032 (+12.1%), from €90,977 to €102,009
- Profit (loss) carried forward -€6,145
down €6,145 (-10.2%), from -€60,435 to -€66,580
- Tax, wage and social debts -€5,715
down €5,715 (-85.5%), from €6,682 to €967
of which Taxes: -€5,715
- Current portion of long-term debt -€4,629
down €4,629 (-100%), from €4,629 to €0
- Gross operating margin +€3,535
up €3,535, from -€785 to €2,750
- Other operating charges +€684
up €684 (+166%), from €413 to €1,097
- Financial charges -€457
down €457 (-48.7%), from €938 to €481
- Taxes -€223
down €223 (-43.5%), from €512 to €289
- Depreciation -€29
down €29 (-0.4%), from €7,146 to €7,117
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,501 | €99,868 | +€7,367 | +8.0% |
| Fixed assets | 21/28 | €25,693 | €18,576 | -€7,117 | -27.7% |
| Tangible fixed assets | 22/27 | €21,803 | €14,686 | -€7,117 | -32.6% |
| Land and buildings | 22 | €395 | €296 | -€99 | -25.0% |
| Plant, machinery and equipment | 23 | €428 | €125 | -€303 | -70.9% |
| Furniture and vehicles | 24 | €6,360 | €1,686 | -€4,674 | -73.5% |
| Other tangible fixed assets | 26 | €14,621 | €12,580 | -€2,041 | -14.0% |
| Financial fixed assets | 28 | €3,890 | €3,890 | = | 0.0% |
| Current assets | 29/58 | €66,808 | €81,292 | +€14,484 | +21.7% |
| Stocks and contracts in progress | 3 | €28,200 | €28,200 | = | 0.0% |
| Stocks | 30/36 | €28,200 | €28,200 | = | 0.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,465 | €47,715 | +€18,251 | +61.9% |
| Trade receivables | 40 | €27,961 | €46,698 | +€18,737 | +67.0% |
| Other amounts receivable | 41 | €1,504 | €1,018 | -€486 | -32.3% |
| Cash at bank and in hand | 54/58 | €9,143 | €5,377 | -€3,766 | -41.2% |
| Total equity and liabilities | 10/49 | €92,501 | €99,868 | +€7,367 | +8.0% |
| Equity | 10/15 | -€26,130 | -€32,275 | -€6,145 | -23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,705 | €15,705 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €15,705 | €15,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,435 | -€66,580 | -€6,145 | -10.2% |
| Provisions and deferred taxes | 16 | €5,136 | €5,136 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,136 | €5,136 | = | 0.0% |
| Pensions and similar obligations | 160 | €5,136 | €5,136 | = | 0.0% |
| Amounts payable | 17/49 | €113,495 | €127,007 | +€13,512 | +11.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €111,956 | €127,007 | +€15,051 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €4,629 | €0 | -€4,629 | -100% |
| Trade debts | 44 | €9,667 | €24,030 | +€14,363 | +149% |
| Suppliers | 440/4 | €9,667 | €24,030 | +€14,363 | +149% |
| Taxes, remuneration and social security | 45 | €6,682 | €967 | -€5,715 | -85.5% |
| Taxes | 450/3 | €6,682 | €967 | -€5,715 | -85.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €90,977 | €102,009 | +€11,032 | +12.1% |
| Accrued charges and deferred income | 492/3 | €1,539 | €0 | -€1,539 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,146 | €7,117 | -€29 | -0.4% |
| Other operating charges | 640/8 | €413 | €1,097 | +€684 | +166% |
| Non-recurring operating charges | 66A | €328 | €0 | -€328 | -100% |
| Gross operating margin | 9900 | -€785 | €2,750 | +€3,535 | |
| Operating profit (loss) | 9901 | -€8,672 | -€5,465 | +€3,207 | +37.0% |
| Financial income | 75/76B | €90 | €90 | -€0 | -0.3% |
| Recurring financial income | 75 | €90 | €90 | -€0 | -0.3% |
| Financial charges | 65/66B | €938 | €481 | -€457 | -48.7% |
| Recurring financial charges | 65 | €938 | €481 | -€457 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,520 | -€5,856 | +€3,664 | +38.5% |
| Income taxes | 67/77 | €512 | €289 | -€223 | -43.5% |
| Profit (loss) for the period | 9904 | -€10,032 | -€6,145 | +€3,887 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,032 | -€6,145 | +€3,887 | +38.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.