BUREAU COMPTABLE DARQUENNE: 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.
BUREAU COMPTABLE DARQUENNE
Largest movements
- Cash +€93,220
up €93,220 (+403%), from €23,159 to €116,380
mainly Net result for the year (+€91,471) and Current investments (+€60,380)
- Current investments -€60,380
no longer reported in 2025 (was €60,380)
- Receivables within one year -€56,994
down €56,994 (-55.7%), from €102,249 to €45,256
of which Trade receivables: -€56,016
- Tangible fixed assets +€18,177
up €18,177 (+9.4%), from €193,887 to €212,064
of which Land and buildings: +€13,318
- Deferred charges and accrued income +€5,988
up €5,988 (+393%), from €1,525 to €7,513
- Reserves -€13,531
down €13,531 (-7.8%), from €173,676 to €160,145
- Other debts +€12,862
up €12,862 (+52.3%), from €24,571 to €37,433
- Debts after one year -€6,496
down €6,496 (-6.2%), from €104,010 to €97,514
- Tax, wage and social debts +€4,087
new in 2025: €4,087
- Gross operating margin +€38,776
up €38,776 (+23.7%), from €163,362 to €202,138
- Write-downs +€19,303
new in 2025: €19,303
- Staff costs +€18,743
up €18,743 (+67.5%), from €27,766 to €46,508
- Financial income +€5,550
up €5,550 (+58.5%), from €9,479 to €15,029
- Depreciation +€3,939
up €3,939 (+36.0%), from €10,947 to €14,886
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 | €382,923 | €381,263 | -€1,661 | -0.4% |
| Fixed assets | 21/28 | €195,609 | €212,114 | +€16,505 | +8.4% |
| Intangible fixed assets | 21 | €1,672 | - | -€1,672 | |
| Tangible fixed assets | 22/27 | €193,887 | €212,064 | +€18,177 | +9.4% |
| Land and buildings | 22 | €191,243 | €204,561 | +€13,318 | +7.0% |
| Furniture and vehicles | 24 | €2,644 | €7,504 | +€4,859 | +184% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €187,314 | €169,148 | -€18,166 | -9.7% |
| Amounts receivable within one year | 40/41 | €102,249 | €45,256 | -€56,994 | -55.7% |
| Trade receivables | 40 | €99,131 | €43,115 | -€56,016 | -56.5% |
| Other amounts receivable | 41 | €3,118 | €2,140 | -€978 | -31.4% |
| Current investments | 50/53 | €60,380 | - | -€60,380 | |
| Cash at bank and in hand | 54/58 | €23,159 | €116,380 | +€93,220 | +403% |
| Deferred charges and accrued income | 490/1 | €1,525 | €7,513 | +€5,988 | +393% |
| Total equity and liabilities | 10/49 | €382,923 | €381,263 | -€1,661 | -0.4% |
| Equity | 10/15 | €248,076 | €234,545 | -€13,531 | -5.5% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €173,676 | €160,145 | -€13,531 | -7.8% |
| Distributable reserves | 133 | €173,676 | €160,145 | -€13,531 | -7.8% |
| Amounts payable | 17/49 | €134,847 | €146,717 | +€11,870 | +8.8% |
| Amounts payable after more than one year | 17 | €104,010 | €97,514 | -€6,496 | -6.2% |
| Financial debts | 170/4 | €104,010 | €97,514 | -€6,496 | -6.2% |
| Amounts payable within one year | 42/48 | €30,788 | €49,203 | +€18,415 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €6,217 | €6,496 | +€279 | +4.5% |
| Trade debts | 44 | - | €1,187 | +€1,187 | |
| Suppliers | 440/4 | - | €1,187 | +€1,187 | |
| Taxes, remuneration and social security | 45 | - | €4,087 | +€4,087 | |
| Taxes | 450/3 | - | €4,087 | +€4,087 | |
| Other amounts payable | 47/48 | €24,571 | €37,433 | +€12,862 | +52.3% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Remuneration, social security and pensions | 62 | €27,766 | €46,508 | +€18,743 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,947 | €14,886 | +€3,939 | +36.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,303 | +€19,303 | |
| Other operating charges | 640/8 | €490 | €658 | +€168 | +34.4% |
| Non-recurring operating charges | 66A | €116 | €500 | +€384 | +331% |
| Gross operating margin | 9900 | €163,362 | €202,138 | +€38,776 | +23.7% |
| Operating profit (loss) | 9901 | €124,043 | €120,282 | -€3,761 | -3.0% |
| Financial income | 75/76B | €9,479 | €15,029 | +€5,550 | +58.5% |
| Recurring financial income | 75 | €9,479 | €15,029 | +€5,550 | +58.5% |
| Financial charges | 65/66B | €5,249 | €4,897 | -€352 | -6.7% |
| Recurring financial charges | 65 | €5,249 | €4,897 | -€352 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €128,273 | €130,414 | +€2,141 | +1.7% |
| Income taxes | 67/77 | €40,401 | €38,943 | -€1,457 | -3.6% |
| Profit (loss) for the period | 9904 | €87,873 | €91,471 | +€3,598 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €87,873 | €91,471 | +€3,598 | +4.1% |
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 25 October 2026 via checked.be.