D.A.R.: what changed
Two fiscal 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.
D.A.R.
Largest movements
- Receivables within one year -€14,566
down €14,566 (-21.6%), from €67,362 to €52,796
of which Trade receivables: -€15,742
- Profit (loss) carried forward -€7,001
down €7,001 (-59.6%), from -€11,746 to -€18,747
- Tax, wage and social debts -€6,839
down €6,839 (-98.9%), from €6,913 to €74
of which Remuneration and social security: -€6,000
- Gross operating margin +€4,105
up €4,105 (+41.3%), from -€9,952 to -€5,847
- Depreciation -€990
down €990 (-99.5%), from €996 to €5
- Financial charges +€211
up €211 (+234.9%), from €90 to €301
- Other operating charges +€139
up €139 (+19.6%), from €708 to €847
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.
Cash bridge derived
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 | €67,884 | €53,623 | -€14,261 | -21.0% |
| Formation expenses | 20 | €5 | - | -€5 | |
| Current assets | 29/58 | €67,878 | €53,623 | -€14,256 | -21.0% |
| Amounts receivable within one year | 40/41 | €67,362 | €52,796 | -€14,566 | -21.6% |
| Trade receivables | 40 | €67,362 | €51,621 | -€15,742 | -23.4% |
| Other amounts receivable | 41 | - | €1,176 | +€1,176 | |
| Cash at bank and in hand | 54/58 | €516 | €826 | +€310 | +60.2% |
| Total equity and liabilities | 10/49 | €67,884 | €53,623 | -€14,261 | -21.0% |
| Equity | 10/15 | -€6,746 | -€13,747 | -€7,001 | -103.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,746 | -€18,747 | -€7,001 | -59.6% |
| Amounts payable | 17/49 | €74,630 | €67,370 | -€7,260 | -9.7% |
| Amounts payable within one year | 42/48 | €74,630 | €67,370 | -€7,260 | -9.7% |
| Trade debts | 44 | €64,223 | €63,628 | -€595 | -0.9% |
| Suppliers | 440/4 | €64,223 | €63,628 | -€595 | -0.9% |
| Taxes, remuneration and social security | 45 | €6,913 | €74 | -€6,839 | -98.9% |
| Taxes | 450/3 | €913 | €74 | -€839 | -91.9% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €3,494 | €3,668 | +€173 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €5 | -€990 | -99.5% |
| Other operating charges | 640/8 | €708 | €847 | +€139 | +19.6% |
| Gross operating margin | 9900 | -€9,952 | -€5,847 | +€4,105 | +41.3% |
| Operating profit (loss) | 9901 | -€11,656 | -€6,700 | +€4,957 | +42.5% |
| Financial charges | 65/66B | €90 | €301 | +€211 | +234.9% |
| Recurring financial charges | 65 | €90 | €301 | +€211 | +234.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,746 | -€7,001 | +€4,746 | +40.4% |
| Profit (loss) for the period | 9904 | -€11,746 | -€7,001 | +€4,746 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,746 | -€7,001 | +€4,746 | +40.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.