DAR+: 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.
DAR+
Largest movements
- Receivables within one year +€48,758
up €48,758 (+84.7%), from €57,562 to €106,320
- Cash -€38,759
down €38,759 (-98.8%), from €39,234 to €475
mainly Receivables within one year (-€48,758) and Net result for the year (-€38,197)
- Tangible fixed assets -€7,710
down €7,710 (-24.5%), from €31,423 to €23,713
of which Furniture and vehicles: -€8,404
- Deferred charges and accrued income -€2,645
no longer reported in 2024 (was €2,645)
- Trade debts +€55,542
up €55,542 (+173.9%), from €31,938 to €87,480
- Profit (loss) carried forward -€38,197
down €38,197, from €93 to -€38,104
- Tax, wage and social debts -€12,448
down €12,448 (-44.2%), from €28,165 to €15,716
- Debts after one year -€5,064
down €5,064 (-85.6%), from €5,913 to €849
- Gross operating margin -€71,882
down €71,882, from €50,988 to -€20,895
- Taxes -€13,326
down €13,326 (-98.5%), from €13,535 to €209
- Financial charges -€1,481
down €1,481 (-69.8%), from €2,120 to €639
- Other operating charges +€1,364
up €1,364 (+35.3%), from €3,867 to €5,231
- Depreciation +€925
up €925 (+9.0%), from €10,326 to €11,251
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,755 | €135,399 | -€356 | -0.3% |
| Fixed assets | 21/28 | €36,313 | €28,603 | -€7,710 | -21.2% |
| Tangible fixed assets | 22/27 | €31,423 | €23,713 | -€7,710 | -24.5% |
| Plant, machinery and equipment | 23 | €3,929 | €5,476 | +€1,547 | +39.4% |
| Furniture and vehicles | 24 | €24,085 | €15,680 | -€8,404 | -34.9% |
| Other tangible fixed assets | 26 | €3,410 | €2,556 | -€854 | -25.0% |
| Financial fixed assets | 28 | €4,890 | €4,890 | = | 0.0% |
| Current assets | 29/58 | €99,442 | €106,796 | +€7,354 | +7.4% |
| Amounts receivable within one year | 40/41 | €57,562 | €106,320 | +€48,758 | +84.7% |
| Trade receivables | 40 | €57,562 | €106,320 | +€48,758 | +84.7% |
| Cash at bank and in hand | 54/58 | €39,234 | €475 | -€38,759 | -98.8% |
| Deferred charges and accrued income | 490/1 | €2,645 | - | -€2,645 | |
| Total equity and liabilities | 10/49 | €135,755 | €135,399 | -€356 | -0.3% |
| Equity | 10/15 | €64,292 | €26,095 | -€38,197 | -59.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,199 | €61,199 | = | 0.0% |
| Distributable reserves | 133 | €61,199 | €61,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93 | -€38,104 | -€38,197 | |
| Amounts payable | 17/49 | €71,462 | €109,303 | +€37,841 | +53.0% |
| Amounts payable after more than one year | 17 | €5,913 | €849 | -€5,064 | -85.6% |
| Financial debts | 170/4 | €5,913 | €849 | -€5,064 | -85.6% |
| Amounts payable within one year | 42/48 | €65,549 | €108,454 | +€42,905 | +65.5% |
| Current portion of amounts payable after more than one year | 42 | €5,016 | €5,064 | +€48 | +1.0% |
| Trade debts | 44 | €31,938 | €87,480 | +€55,542 | +173.9% |
| Suppliers | 440/4 | €31,938 | €87,480 | +€55,542 | +173.9% |
| Taxes, remuneration and social security | 45 | €28,165 | €15,716 | -€12,448 | -44.2% |
| Taxes | 450/3 | €28,165 | €15,716 | -€12,448 | -44.2% |
| Other amounts payable | 47/48 | €431 | €194 | -€237 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,326 | €11,251 | +€925 | +9.0% |
| Other operating charges | 640/8 | €3,867 | €5,231 | +€1,364 | +35.3% |
| Gross operating margin | 9900 | €50,988 | -€20,895 | -€71,882 | |
| Operating profit (loss) | 9901 | €36,795 | -€37,376 | -€74,172 | |
| Financial income | 75/76B | €0 | €27 | +€27 | +272800.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +272800.0% |
| Financial charges | 65/66B | €2,120 | €639 | -€1,481 | -69.8% |
| Recurring financial charges | 65 | €2,120 | €639 | -€1,481 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €34,675 | -€37,989 | -€72,664 | |
| Income taxes | 67/77 | €13,535 | €209 | -€13,326 | -98.5% |
| Profit (loss) for the period | 9904 | €21,140 | -€38,197 | -€59,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,140 | -€38,197 | -€59,337 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.