DAR.DISCOUNT: 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.DISCOUNT
Largest movements
- Cash +€10,089
up €10,089 (+74.5%), from €13,548 to €23,637
mainly Trade debts (+€19,293) and Stocks and contracts (+€7,564)
- Stocks and contracts -€7,564
down €7,564 (-14.3%), from €52,727 to €45,163
- Other debts -€20,485
down €20,485 (-71.9%), from €28,504 to €8,020
- Trade debts +€19,293
up €19,293 (+3,369%), from €573 to €19,866
- Profit (loss) carried forward +€5,405
up €5,405 (+32.2%), from €16,801 to €22,206
- Tax, wage and social debts -€1,688
down €1,688 (-92.3%), from €1,829 to €141
- Gross operating margin -€8,789
down €8,789 (-59.6%), from €14,739 to €5,950
- Depreciation -€4,821
no longer reported in 2025 (was €4,821)
- Other operating charges -€994
down €994 (-73.4%), from €1,355 to €361
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 | €67,031 | €69,556 | +€2,525 | +3.8% |
| Current assets | 29/58 | €67,031 | €69,556 | +€2,525 | +3.8% |
| Stocks and contracts in progress | 3 | €52,727 | €45,163 | -€7,564 | -14.3% |
| Stocks | 30/36 | €52,727 | €45,163 | -€7,564 | -14.3% |
| Amounts receivable within one year | 40/41 | €756 | €756 | = | 0.0% |
| Trade receivables | 40 | €585 | €585 | = | 0.0% |
| Other amounts receivable | 41 | €172 | €172 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,548 | €23,637 | +€10,089 | +74.5% |
| Total equity and liabilities | 10/49 | €67,031 | €69,556 | +€2,525 | +3.8% |
| Equity | 10/15 | €36,125 | €41,530 | +€5,405 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €724 | €724 | = | 0.0% |
| Non-distributable reserves | 130/1 | €724 | €724 | = | 0.0% |
| Reserves not available under the articles | 1311 | €724 | €724 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,801 | €22,206 | +€5,405 | +32.2% |
| Amounts payable | 17/49 | €30,905 | €28,026 | -€2,880 | -9.3% |
| Amounts payable within one year | 42/48 | €30,905 | €28,026 | -€2,880 | -9.3% |
| Trade debts | 44 | €573 | €19,866 | +€19,293 | +3,369% |
| Suppliers | 440/4 | €573 | €19,866 | +€19,293 | +3,369% |
| Taxes, remuneration and social security | 45 | €1,829 | €141 | -€1,688 | -92.3% |
| Taxes | 450/3 | €1,829 | €141 | -€1,688 | -92.3% |
| Other amounts payable | 47/48 | €28,504 | €8,020 | -€20,485 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,821 | - | -€4,821 | |
| Other operating charges | 640/8 | €1,355 | €361 | -€994 | -73.4% |
| Gross operating margin | 9900 | €14,739 | €5,950 | -€8,789 | -59.6% |
| Operating profit (loss) | 9901 | €8,563 | €5,589 | -€2,974 | -34.7% |
| Financial income | 75/76B | €31 | €46 | +€15 | +47.2% |
| Recurring financial income | 75 | €31 | €46 | +€15 | +47.2% |
| Financial charges | 65/66B | €210 | €231 | +€21 | +9.9% |
| Recurring financial charges | 65 | €210 | €231 | +€21 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €8,384 | €5,405 | -€2,980 | -35.5% |
| Profit (loss) for the period | 9904 | €8,384 | €5,405 | -€2,980 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,384 | €5,405 | -€2,980 | -35.5% |
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 18 October 2026 via checked.be.