DIAZ ELECTRICITE: 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.
DIAZ ELECTRICITE
Largest movements
- Receivables within one year -€4,153
down €4,153 (-3.8%), from €110,143 to €105,991
of which Other amounts receivable: -€7,235
- Profit (loss) carried forward -€23,878
down €23,878 (-51.4%), from €46,424 to €22,546
- Trade debts +€20,306
up €20,306 (+99.6%), from €20,387 to €40,694
- Short-term financial debts -€8,380
down €8,380 (-21.3%), from €39,424 to €31,044
- Other debts +€5,280
up €5,280 (+394%), from €1,341 to €6,621
- Tax, wage and social debts +€1,600
up €1,600 (+23.2%), from €6,901 to €8,501
of which Remuneration and social security: +€1,413
- Gross operating margin -€38,556
down €38,556 (-50.1%), from €76,905 to €38,349
- Write-downs -€17,730
no longer reported in 2025 (was €17,730)
- Financial charges +€1,902
up €1,902 (+59.3%), from €3,206 to €5,108
- Staff costs +€1,207
up €1,207 (+2.2%), from €54,131 to €55,338
- Other operating charges +€1,145
up €1,145 (+173%), from €661 to €1,805
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,937 | €129,865 | -€5,072 | -3.8% |
| Fixed assets | 21/28 | €1,061 | €462 | -€598 | -56.4% |
| Tangible fixed assets | 22/27 | €598 | - | -€598 | |
| Furniture and vehicles | 24 | €598 | - | -€598 | |
| Financial fixed assets | 28 | €462 | €462 | = | 0.0% |
| Current assets | 29/58 | €133,877 | €129,403 | -€4,474 | -3.3% |
| Amounts receivable after more than one year | 29 | €23,245 | €22,623 | -€623 | -2.7% |
| Other amounts receivable | 291 | €23,245 | €22,623 | -€623 | -2.7% |
| Amounts receivable within one year | 40/41 | €110,143 | €105,991 | -€4,153 | -3.8% |
| Trade receivables | 40 | €100,006 | €103,089 | +€3,083 | +3.1% |
| Other amounts receivable | 41 | €10,137 | €2,902 | -€7,235 | -71.4% |
| Deferred charges and accrued income | 490/1 | €488 | €789 | +€301 | +61.7% |
| Total equity and liabilities | 10/49 | €134,937 | €129,865 | -€5,072 | -3.8% |
| Equity | 10/15 | €66,884 | €43,006 | -€23,878 | -35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,424 | €22,546 | -€23,878 | -51.4% |
| Amounts payable | 17/49 | €68,054 | €86,859 | +€18,806 | +27.6% |
| Amounts payable within one year | 42/48 | €68,054 | €86,859 | +€18,806 | +27.6% |
| Financial debts | 43 | €39,424 | €31,044 | -€8,380 | -21.3% |
| Credit institutions | 430/8 | €39,424 | €31,044 | -€8,380 | -21.3% |
| Trade debts | 44 | €20,387 | €40,694 | +€20,306 | +99.6% |
| Suppliers | 440/4 | €20,387 | €40,694 | +€20,306 | +99.6% |
| Taxes, remuneration and social security | 45 | €6,901 | €8,501 | +€1,600 | +23.2% |
| Taxes | 450/3 | €344 | €531 | +€186 | +54.1% |
| Remuneration and social security | 454/9 | €6,557 | €7,970 | +€1,413 | +21.6% |
| Other amounts payable | 47/48 | €1,341 | €6,621 | +€5,280 | +394% |
| Remuneration, social security and pensions | 62 | €54,131 | €55,338 | +€1,207 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €598 | -€317 | -34.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,730 | - | -€17,730 | |
| Other operating charges | 640/8 | €661 | €1,805 | +€1,145 | +173% |
| Gross operating margin | 9900 | €76,905 | €38,349 | -€38,556 | -50.1% |
| Operating profit (loss) | 9901 | €3,469 | -€19,392 | -€22,861 | |
| Financial income | 75/76B | €621 | €623 | +€2 | +0.2% |
| Recurring financial income | 75 | €621 | €623 | +€2 | +0.2% |
| Financial charges | 65/66B | €3,206 | €5,108 | +€1,902 | +59.3% |
| Recurring financial charges | 65 | €3,206 | €5,108 | +€1,902 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €884 | -€23,878 | -€24,762 | |
| Income taxes | 67/77 | €344 | - | -€344 | |
| Profit (loss) for the period | 9904 | €539 | -€23,878 | -€24,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €539 | -€23,878 | -€24,418 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.