DAR-BATI: 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.
DAR-BATI
Largest movements
- Cash -€54,170
down €54,170 (-68.5%), from €79,127 to €24,957
mainly Investment in fixed assets (net) (-€82,164) and Receivables within one year (-€35,780)
- Tangible fixed assets +€53,741
up €53,741 (+50.9%), from €105,528 to €159,269
of which Furniture and vehicles: +€55,463
- Receivables within one year +€35,780
up €35,780 (+52.2%), from €68,521 to €104,301
of which Trade receivables: +€19,169
- Current portion of long-term debt +€33,440
up €33,440 (+480%), from €6,966 to €40,405
- Other debts +€6,477
up €6,477 (+771%), from €840 to €7,317
- Trade debts -€5,410
down €5,410 (-83.4%), from €6,488 to €1,078
- Turnover -€534,793
no longer reported in 2024 (was €534,793)
- Purchases and services -€472,326
no longer reported in 2024 (was €472,326)
- Financial charges +€46,785
up €46,785 (+2,680%), from €1,746 to €48,530
- Gross operating margin +€45,485
up €45,485 (+72.8%), from €62,467 to €107,952
- Provisions -€43,607
down €43,607, from €42,713 to -€894
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.
Derived cash bridge
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 | €255,060 | €290,740 | +€35,680 | +14.0% |
| Fixed assets | 21/28 | €105,528 | €159,269 | +€53,741 | +50.9% |
| Tangible fixed assets | 22/27 | €105,528 | €159,269 | +€53,741 | +50.9% |
| Land and buildings | 22 | €48,941 | €46,056 | -€2,885 | -5.9% |
| Plant, machinery and equipment | 23 | €2,964 | €4,128 | +€1,164 | +39.3% |
| Furniture and vehicles | 24 | €53,623 | €109,085 | +€55,463 | +103% |
| Current assets | 29/58 | €149,532 | €131,471 | -€18,061 | -12.1% |
| Amounts receivable within one year | 40/41 | €68,521 | €104,301 | +€35,780 | +52.2% |
| Trade receivables | 40 | €19,071 | €38,240 | +€19,169 | +101% |
| Other amounts receivable | 41 | €49,450 | €66,061 | +€16,611 | +33.6% |
| Cash at bank and in hand | 54/58 | €79,127 | €24,957 | -€54,170 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,885 | €2,213 | +€328 | +17.4% |
| Total equity and liabilities | 10/49 | €255,060 | €290,740 | +€35,680 | +14.0% |
| Equity | 10/15 | €131,320 | €133,958 | +€2,639 | +2.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,260 | €125,898 | +€2,639 | +2.1% |
| Provisions and deferred taxes | 16 | €42,713 | €41,819 | -€894 | -2.1% |
| Provisions for liabilities and charges | 160/5 | €42,713 | €41,819 | -€894 | -2.1% |
| Other liabilities and charges | 164/5 | €42,713 | €41,819 | -€894 | -2.1% |
| Amounts payable | 17/49 | €81,027 | €114,963 | +€33,936 | +41.9% |
| Amounts payable after more than one year | 17 | €45,339 | €44,325 | -€1,015 | -2.2% |
| Financial debts | 170/4 | €45,339 | €44,325 | -€1,015 | -2.2% |
| Amounts payable within one year | 42/48 | €35,688 | €70,638 | +€34,950 | +97.9% |
| Current portion of amounts payable after more than one year | 42 | €6,966 | €40,405 | +€33,440 | +480% |
| Trade debts | 44 | €6,488 | €1,078 | -€5,410 | -83.4% |
| Suppliers | 440/4 | €6,488 | €1,078 | -€5,410 | -83.4% |
| Advances received on contracts in progress | 46 | - | €1,876 | +€1,876 | |
| Taxes, remuneration and social security | 45 | €21,394 | €19,961 | -€1,433 | -6.7% |
| Taxes | 450/3 | €11,465 | €1,764 | -€9,701 | -84.6% |
| Remuneration and social security | 454/9 | €9,929 | €18,197 | +€8,268 | +83.3% |
| Other amounts payable | 47/48 | €840 | €7,317 | +€6,477 | +771% |
| Turnover | 70 | €534,793 | - | -€534,793 | |
| Non-recurring operating income | 76A | €257 | - | -€257 | |
| Goods, raw materials, services and sundry goods | 60/61 | €472,326 | - | -€472,326 | |
| Remuneration, social security and pensions | 62 | €1,822 | €28,306 | +€26,483 | +1,453% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,559 | €28,423 | +€6,864 | +31.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €42,713 | -€894 | -€43,607 | |
| Other operating charges | 640/8 | €851 | €1,834 | +€984 | +116% |
| Non-recurring operating charges | 66A | €45 | €182 | +€137 | +305% |
| Gross operating margin | 9900 | €62,467 | €107,952 | +€45,485 | +72.8% |
| Operating profit (loss) | 9901 | -€4,523 | €50,101 | +€54,623 | |
| Financial income | 75/76B | €762 | €2,078 | +€1,317 | +173% |
| Recurring financial income | 75 | €762 | €2,078 | +€1,317 | +173% |
| Financial charges | 65/66B | €1,746 | €48,530 | +€46,785 | +2,680% |
| Recurring financial charges | 65 | €1,746 | €48,530 | +€46,785 | +2,680% |
| Profit (loss) for the period before taxes | 9903 | -€5,507 | €3,649 | +€9,155 | |
| Income taxes | 67/77 | €7,664 | €1,010 | -€6,653 | -86.8% |
| Profit (loss) for the period | 9904 | -€13,170 | €2,639 | +€15,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,170 | €2,639 | +€15,809 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.