Arnaud DARIMONT: 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.
Arnaud DARIMONT
Largest movements
- Tangible fixed assets -€28,986
down €28,986 (-27.1%), from €106,830 to €77,844
of which Furniture and vehicles: -€27,031
- Receivables within one year -€13,053
down €13,053 (-30.4%), from €42,926 to €29,872
of which Trade receivables: -€12,578
- Cash -€5,910
down €5,910 (-38.5%), from €15,334 to €9,425
mainly Other debts (-€41,548) and Debts after one year (-€19,608)
- Other debts -€41,548
down €41,548 (-68.4%), from €60,781 to €19,233
- Debts after one year -€19,608
down €19,608 (-42.0%), from €46,722 to €27,113
- Trade debts +€14,552
up €14,552 (+779%), from €1,869 to €16,421
- Tax, wage and social debts -€3,529
down €3,529 (-100%), from €3,529 to €0
- Profit (loss) carried forward +€3,077
up €3,077 (+11.5%), from €26,688 to €29,765
- Gross operating margin -€6,913
down €6,913 (-15.4%), from €44,787 to €37,874
- Depreciation +€810
up €810 (+2.9%), from €28,176 to €28,986
- Other operating charges -€781
down €781 (-50.3%), from €1,551 to €771
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 | €165,090 | €117,141 | -€47,949 | -29.0% |
| Fixed assets | 21/28 | €106,830 | €77,844 | -€28,986 | -27.1% |
| Tangible fixed assets | 22/27 | €106,830 | €77,844 | -€28,986 | -27.1% |
| Plant, machinery and equipment | 23 | €747 | €148 | -€599 | -80.2% |
| Furniture and vehicles | 24 | €98,538 | €71,507 | -€27,031 | -27.4% |
| Other tangible fixed assets | 26 | €7,546 | €6,189 | -€1,357 | -18.0% |
| Current assets | 29/58 | €58,260 | €39,297 | -€18,963 | -32.5% |
| Amounts receivable within one year | 40/41 | €42,926 | €29,872 | -€13,053 | -30.4% |
| Trade receivables | 40 | €34,524 | €21,945 | -€12,578 | -36.4% |
| Other amounts receivable | 41 | €8,402 | €7,927 | -€475 | -5.7% |
| Cash at bank and in hand | 54/58 | €15,334 | €9,425 | -€5,910 | -38.5% |
| Total equity and liabilities | 10/49 | €165,090 | €117,141 | -€47,949 | -29.0% |
| Equity | 10/15 | €31,688 | €34,765 | +€3,077 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,688 | €29,765 | +€3,077 | +11.5% |
| Amounts payable | 17/49 | €133,402 | €82,375 | -€51,027 | -38.3% |
| Amounts payable after more than one year | 17 | €46,722 | €27,113 | -€19,608 | -42.0% |
| Financial debts | 170/4 | €46,722 | €27,113 | -€19,608 | -42.0% |
| Amounts payable within one year | 42/48 | €85,721 | €55,262 | -€30,459 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €19,541 | €19,608 | +€67 | +0.3% |
| Trade debts | 44 | €1,869 | €16,421 | +€14,552 | +779% |
| Suppliers | 440/4 | €1,869 | €16,421 | +€14,552 | +779% |
| Taxes, remuneration and social security | 45 | €3,529 | €0 | -€3,529 | -100% |
| Taxes | 450/3 | €3,529 | €0 | -€3,529 | -100% |
| Other amounts payable | 47/48 | €60,781 | €19,233 | -€41,548 | -68.4% |
| Accrued charges and deferred income | 492/3 | €960 | €0 | -€960 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,176 | €28,986 | +€810 | +2.9% |
| Other operating charges | 640/8 | €1,551 | €771 | -€781 | -50.3% |
| Gross operating margin | 9900 | €44,787 | €37,874 | -€6,913 | -15.4% |
| Operating profit (loss) | 9901 | €15,059 | €8,116 | -€6,943 | -46.1% |
| Financial income | 75/76B | €705 | €492 | -€213 | -30.2% |
| Recurring financial income | 75 | €705 | €492 | -€213 | -30.2% |
| Financial charges | 65/66B | €1,956 | €1,693 | -€263 | -13.5% |
| Recurring financial charges | 65 | €1,956 | €1,693 | -€263 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €13,808 | €6,915 | -€6,893 | -49.9% |
| Income taxes | 67/77 | €3,529 | €3,838 | +€309 | +8.8% |
| Profit (loss) for the period | 9904 | €10,280 | €3,077 | -€7,202 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,280 | €3,077 | -€7,202 | -70.1% |
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 27 October 2026 via checked.be.