DARELEC: what changed
Two financial 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.
DARELEC
Largest movements
- Cash -€4,279
down €4,279 (-15.2%), from €28,199 to €23,920
mainly Trade debts (-€7,771) and Tax, wage and social debts (-€3,896)
- Receivables within one year -€2,022
down €2,022 (-41.5%), from €4,869 to €2,847
- Tangible fixed assets -€551
no longer reported in 2025 (was €551)
- Trade debts -€7,771
down €7,771 (-76.4%), from €10,171 to €2,400
- Tax, wage and social debts -€3,896
down €3,896 (-56.7%), from €6,868 to €2,972
of which Remuneration and social security: -€3,182
- Profit (loss) carried forward +€2,464
up €2,464 (+37.5%), from €6,580 to €9,044
- Other debts +€2,350
new in 2025: €2,350
- Gross operating margin -€19,373
down €19,373 (-49.0%), from €39,562 to €20,189
- Staff costs -€16,500
down €16,500 (-53.2%), from €31,030 to €14,530
- Taxes -€714
down €714 (-28.7%), from €2,486 to €1,772
- Other operating charges +€698
up €698 (+821%), from €85 to €783
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.
Derived cash bridge
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 | €33,619 | €26,767 | -€6,852 | -20.4% |
| Fixed assets | 21/28 | €551 | - | -€551 | |
| Tangible fixed assets | 22/27 | €551 | - | -€551 | |
| Furniture and vehicles | 24 | €551 | €0 | -€551 | -100% |
| Current assets | 29/58 | €33,068 | €26,767 | -€6,301 | -19.1% |
| Amounts receivable within one year | 40/41 | €4,869 | €2,847 | -€2,022 | -41.5% |
| Other amounts receivable | 41 | €4,869 | €2,847 | -€2,022 | -41.5% |
| Cash at bank and in hand | 54/58 | €28,199 | €23,920 | -€4,279 | -15.2% |
| Total equity and liabilities | 10/49 | €33,619 | €26,767 | -€6,852 | -20.4% |
| Equity | 10/15 | €16,580 | €19,044 | +€2,464 | +14.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,580 | €9,044 | +€2,464 | +37.5% |
| Amounts payable | 17/49 | €17,039 | €7,722 | -€9,317 | -54.7% |
| Amounts payable within one year | 42/48 | €17,039 | €7,722 | -€9,317 | -54.7% |
| Trade debts | 44 | €10,171 | €2,400 | -€7,771 | -76.4% |
| Suppliers | 440/4 | €10,171 | €2,400 | -€7,771 | -76.4% |
| Taxes, remuneration and social security | 45 | €6,868 | €2,972 | -€3,896 | -56.7% |
| Taxes | 450/3 | €2,486 | €1,772 | -€714 | -28.7% |
| Remuneration and social security | 454/9 | €4,382 | €1,200 | -€3,182 | -72.6% |
| Other amounts payable | 47/48 | - | €2,350 | +€2,350 | |
| Non-recurring operating income | 76A | €110 | €197 | +€87 | +79.3% |
| Remuneration, social security and pensions | 62 | €31,030 | €14,530 | -€16,500 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €551 | -€0 | 0.0% |
| Other operating charges | 640/8 | €85 | €783 | +€698 | +821% |
| Gross operating margin | 9900 | €39,562 | €20,189 | -€19,373 | -49.0% |
| Operating profit (loss) | 9901 | €7,896 | €4,324 | -€3,572 | -45.2% |
| Financial income | 75/76B | €518 | €287 | -€231 | -44.6% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +116% |
| Non-recurring financial income | 76B | €516 | €283 | -€234 | -45.3% |
| Financial charges | 65/66B | €20 | €375 | +€355 | +1,774% |
| Recurring financial charges | 65 | €20 | €375 | +€355 | +1,774% |
| Profit (loss) for the period before taxes | 9903 | €8,394 | €4,236 | -€4,158 | -49.5% |
| Income taxes | 67/77 | €2,486 | €1,772 | -€714 | -28.7% |
| Profit (loss) for the period | 9904 | €5,908 | €2,465 | -€3,443 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,908 | €2,465 | -€3,443 | -58.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.