Ateliers 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.
Ateliers DARIMONT
Largest movements
- Cash +€27,860
up €27,860 (+55.8%), from €49,888 to €77,748
mainly Depreciation (+€15,741) and Net result for the year (+€7,536)
- Tangible fixed assets -€12,226
down €12,226 (-24.1%), from €50,672 to €38,446
of which Furniture and vehicles: -€7,629
- Receivables within one year -€6,262
down €6,262 (-15.7%), from €39,918 to €33,656
of which Trade receivables: -€4,412
- Reserves +€7,536
up €7,536 (+5.7%), from €131,946 to €139,482
of which Distributable reserves: +€7,536
- Other debts +€4,753
up €4,753 (+11.9%), from €39,861 to €44,614
- Gross operating margin +€5,552
up €5,552 (+23.9%), from €23,250 to €28,801
- Taxes +€695
up €695 (+159%), from €437 to €1,131
- Other operating charges -€519
down €519 (-16.6%), from €3,123 to €2,605
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 | €192,493 | €203,772 | +€11,280 | +5.9% |
| Fixed assets | 21/28 | €50,796 | €38,570 | -€12,226 | -24.1% |
| Tangible fixed assets | 22/27 | €50,672 | €38,446 | -€12,226 | -24.1% |
| Land and buildings | 22 | €8,628 | €8,628 | = | 0.0% |
| Plant, machinery and equipment | 23 | €18,957 | €14,359 | -€4,598 | -24.3% |
| Furniture and vehicles | 24 | €23,088 | €15,459 | -€7,629 | -33.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €141,697 | €165,202 | +€23,506 | +16.6% |
| Stocks and contracts in progress | 3 | €1,310 | €3,218 | +€1,908 | +146% |
| Stocks | 30/36 | €1,310 | €3,218 | +€1,908 | +146% |
| Amounts receivable within one year | 40/41 | €39,918 | €33,656 | -€6,262 | -15.7% |
| Trade receivables | 40 | €36,020 | €31,608 | -€4,412 | -12.2% |
| Other amounts receivable | 41 | €3,898 | €2,048 | -€1,850 | -47.5% |
| Current investments | 50/53 | €50,580 | €50,580 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,888 | €77,748 | +€27,860 | +55.8% |
| Total equity and liabilities | 10/49 | €192,493 | €203,772 | +€11,280 | +5.9% |
| Equity | 10/15 | €150,546 | €158,082 | +€7,536 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,946 | €139,482 | +€7,536 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €119,086 | €126,622 | +€7,536 | +6.3% |
| Amounts payable | 17/49 | €41,947 | €45,690 | +€3,743 | +8.9% |
| Amounts payable within one year | 42/48 | €41,947 | €45,690 | +€3,743 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €106 | - | -€106 | |
| Trade debts | 44 | €1,980 | €1,076 | -€904 | -45.6% |
| Suppliers | 440/4 | €1,980 | €1,076 | -€904 | -45.6% |
| Other amounts payable | 47/48 | €39,861 | €44,614 | +€4,753 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,772 | €15,741 | -€31 | -0.2% |
| Other operating charges | 640/8 | €3,123 | €2,605 | -€519 | -16.6% |
| Gross operating margin | 9900 | €23,250 | €28,801 | +€5,552 | +23.9% |
| Operating profit (loss) | 9901 | €4,354 | €10,456 | +€6,102 | +140% |
| Financial income | 75/76B | €148 | €98 | -€50 | -33.7% |
| Recurring financial income | 75 | €148 | €98 | -€50 | -33.7% |
| Financial charges | 65/66B | €1,809 | €1,886 | +€77 | +4.2% |
| Recurring financial charges | 65 | €1,809 | €1,886 | +€77 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €2,693 | €8,668 | +€5,975 | +222% |
| Income taxes | 67/77 | €437 | €1,131 | +€695 | +159% |
| Profit (loss) for the period | 9904 | €2,256 | €7,536 | +€5,281 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €2,256 | €7,536 | +€5,281 | +234% |
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.