D’AUCIELLO DARIO PHYSIO: what changed
D’AUCIELLO DARIO PHYSIO
Largest movements
- Cash +€31,171
up €31,171 (+448%), from €6,962 to €38,133
mainly Net result for the year (+€26,950) and Tax, wage and social debts (+€9,516)
- Deferred charges and accrued income +€8,058
up €8,058 (+117%), from €6,870 to €14,928
- Receivables within one year +€6,480
up €6,480 (+70.0%), from €9,263 to €15,743
- Tangible fixed assets -€3,085
down €3,085 (-12.2%), from €25,227 to €22,142
of which Plant, machinery and equipment: -€3,543
- Profit (loss) carried forward +€26,950
up €26,950 (+80.3%), from €33,576 to €60,526
- Tax, wage and social debts +€9,516
up €9,516 (+81.9%), from €11,612 to €21,128
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Depreciation +€3,777
up €3,777 (+81.0%), from €4,661 to €8,438
- Gross operating margin -€3,134
down €3,134 (-6.1%), from €51,368 to €48,234
- Taxes -€2,096
down €2,096 (-18.1%), from €11,612 to €9,516
- Financial charges +€1,147
up €1,147 (+106%), from €1,082 to €2,229
- Other operating charges +€687
up €687 (+157%), from €437 to €1,124
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,322 | €90,946 | +€42,624 | +88.2% |
| Fixed assets | 21/28 | €25,227 | €22,142 | -€3,085 | -12.2% |
| Tangible fixed assets | 22/27 | €25,227 | €22,142 | -€3,085 | -12.2% |
| Plant, machinery and equipment | 23 | €23,761 | €20,218 | -€3,543 | -14.9% |
| Furniture and vehicles | 24 | €1,466 | €1,924 | +€458 | +31.2% |
| Current assets | 29/58 | €23,095 | €68,804 | +€45,709 | +198% |
| Amounts receivable within one year | 40/41 | €9,263 | €15,743 | +€6,480 | +70.0% |
| Other amounts receivable | 41 | €9,263 | €15,743 | +€6,480 | +70.0% |
| Cash at bank and in hand | 54/58 | €6,962 | €38,133 | +€31,171 | +448% |
| Deferred charges and accrued income | 490/1 | €6,870 | €14,928 | +€8,058 | +117% |
| Total equity and liabilities | 10/49 | €48,322 | €90,946 | +€42,624 | +88.2% |
| Equity | 10/15 | €36,076 | €63,026 | +€26,950 | +74.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,576 | €60,526 | +€26,950 | +80.3% |
| Amounts payable | 17/49 | €12,246 | €27,920 | +€15,674 | +128% |
| Amounts payable within one year | 42/48 | €12,246 | €21,920 | +€9,674 | +79.0% |
| Trade debts | 44 | €634 | €792 | +€158 | +24.9% |
| Suppliers | 440/4 | €634 | €792 | +€158 | +24.9% |
| Taxes, remuneration and social security | 45 | €11,612 | €21,128 | +€9,516 | +81.9% |
| Taxes | 450/3 | €11,612 | €21,128 | +€9,516 | +81.9% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,661 | €8,438 | +€3,777 | +81.0% |
| Other operating charges | 640/8 | €437 | €1,124 | +€687 | +157% |
| Gross operating margin | 9900 | €51,368 | €48,234 | -€3,134 | -6.1% |
| Operating profit (loss) | 9901 | €46,270 | €38,672 | -€7,598 | -16.4% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €1,082 | €2,229 | +€1,147 | +106% |
| Recurring financial charges | 65 | €1,082 | €2,229 | +€1,147 | +106% |
| Profit (loss) for the period before taxes | 9903 | €45,188 | €36,466 | -€8,722 | -19.3% |
| Income taxes | 67/77 | €11,612 | €9,516 | -€2,096 | -18.1% |
| Profit (loss) for the period | 9904 | €33,576 | €26,950 | -€6,626 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,576 | €26,950 | -€6,626 | -19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.