DARJAFRA: 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.
DARJAFRA
Largest movements
- Tangible fixed assets -€35,374
down €35,374 (-36.5%), from €96,893 to €61,520
of which Furniture and vehicles: -€46,985
- Cash +€7,567
new in 2025: €7,567
mainly Investment in fixed assets (net) (+€28,521) and Depreciation (+€6,853)
- Receivables within one year -€3,977
down €3,977 (-74.7%), from €5,323 to €1,347
of which Trade receivables: -€2,748
- Deferred charges and accrued income -€1,162
down €1,162 (-81.1%), from €1,433 to €271
- Profit (loss) carried forward -€19,359
down €19,359, from €10,018 to -€9,341
- Current portion of long-term debt -€5,250
no longer reported in 2025 (was €5,250)
- Other debts -€5,050
down €5,050 (-6.9%), from €72,728 to €67,678
- Trade debts -€1,240
down €1,240 (-42.5%), from €2,914 to €1,674
- Short-term financial debts -€1,159
no longer reported in 2025 (was €1,159)
- Depreciation -€10,015
down €10,015 (-59.4%), from €16,868 to €6,853
- Write-downs +€6,179
up €6,179, from -€3,638 to €2,541
- Gross operating margin +€1,376
up €1,376 (+29.6%), from -€4,648 to -€3,272
- Other operating charges -€456
down €456 (-8.3%), from €5,505 to €5,049
- Taxes +€378
up €378, from -€3 to €375
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 | €103,650 | €70,704 | -€32,945 | -31.8% |
| Fixed assets | 21/28 | €96,893 | €61,520 | -€35,374 | -36.5% |
| Tangible fixed assets | 22/27 | €96,893 | €61,520 | -€35,374 | -36.5% |
| Land and buildings | 22 | €48,702 | €60,519 | +€11,818 | +24.3% |
| Plant, machinery and equipment | 23 | €610 | €404 | -€207 | -33.9% |
| Furniture and vehicles | 24 | €47,581 | €597 | -€46,985 | -98.7% |
| Current assets | 29/58 | €6,757 | €9,185 | +€2,428 | +35.9% |
| Amounts receivable within one year | 40/41 | €5,323 | €1,347 | -€3,977 | -74.7% |
| Trade receivables | 40 | €2,748 | - | -€2,748 | |
| Other amounts receivable | 41 | €2,576 | €1,347 | -€1,229 | -47.7% |
| Cash at bank and in hand | 54/58 | - | €7,567 | +€7,567 | |
| Deferred charges and accrued income | 490/1 | €1,433 | €271 | -€1,162 | -81.1% |
| Total equity and liabilities | 10/49 | €103,650 | €70,704 | -€32,945 | -31.8% |
| Equity | 10/15 | €21,598 | €1,352 | -€20,246 | -93.7% |
| Contributions | 10/11 | €1,942 | €1,942 | = | 0.0% |
| Reserves | 13 | €4,315 | €4,315 | = | 0.0% |
| Non-distributable reserves | 130/1 | €582 | €582 | = | 0.0% |
| Reserves not available under the articles | 1311 | €582 | €582 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,733 | €3,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,018 | -€9,341 | -€19,359 | |
| Investment grants | 15 | €5,323 | €4,435 | -€887 | -16.7% |
| Amounts payable | 17/49 | €82,052 | €69,352 | -€12,699 | -15.5% |
| Amounts payable within one year | 42/48 | €82,052 | €69,352 | -€12,699 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €5,250 | - | -€5,250 | |
| Financial debts | 43 | €1,159 | - | -€1,159 | |
| Credit institutions | 430/8 | €1,159 | - | -€1,159 | |
| Trade debts | 44 | €2,914 | €1,674 | -€1,240 | -42.5% |
| Suppliers | 440/4 | €2,914 | €1,674 | -€1,240 | -42.5% |
| Other amounts payable | 47/48 | €72,728 | €67,678 | -€5,050 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,868 | €6,853 | -€10,015 | -59.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,638 | €2,541 | +€6,179 | |
| Other operating charges | 640/8 | €5,505 | €5,049 | -€456 | -8.3% |
| Gross operating margin | 9900 | -€4,648 | -€3,272 | +€1,376 | +29.6% |
| Operating profit (loss) | 9901 | -€23,382 | -€17,714 | +€5,668 | +24.2% |
| Financial income | 75/76B | €887 | €887 | = | 0.0% |
| Recurring financial income | 75 | €887 | €887 | = | 0.0% |
| Financial charges | 65/66B | €2,076 | €2,157 | +€82 | +3.9% |
| Recurring financial charges | 65 | €2,076 | €2,157 | +€82 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,570 | -€18,984 | +€5,586 | +22.7% |
| Income taxes | 67/77 | -€3 | €375 | +€378 | |
| Profit (loss) for the period | 9904 | -€24,568 | -€19,359 | +€5,209 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,568 | -€19,359 | +€5,209 | +21.2% |
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 19 October 2026 via checked.be.