DAR-TOOLS: 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-TOOLS
Largest movements
- Tangible fixed assets -€40,830
down €40,830 (-30.4%), from €134,253 to €93,423
of which Furniture and vehicles: -€35,725
- Cash +€14,997
up €14,997 (+181.5%), from €8,262 to €23,260
mainly Depreciation (+€42,013) and Tax, wage and social debts (+€9,051)
- Receivables within one year -€5,690
down €5,690 (-19.4%), from €29,323 to €23,633
of which Trade receivables: -€5,834
- Profit (loss) carried forward -€31,611
down €31,611, from €240 to -€31,371
- Tax, wage and social debts +€9,051
up €9,051 (+85.2%), from €10,620 to €19,671
of which Taxes: +€11,247
- Debts after one year -€8,535
down €8,535 (-35.2%), from €24,262 to €15,727
- Gross operating margin -€36,218
down €36,218 (-74.5%), from €48,629 to €12,412
- Staff costs -€13,001
down €13,001, from €11,840 to -€1,161
- Depreciation +€5,606
up €5,606 (+15.4%), from €36,407 to €42,013
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 | €180,099 | €148,490 | -€31,608 | -17.6% |
| Fixed assets | 21/28 | €134,253 | €93,423 | -€40,830 | -30.4% |
| Tangible fixed assets | 22/27 | €134,253 | €93,423 | -€40,830 | -30.4% |
| Plant, machinery and equipment | 23 | €22,920 | €18,459 | -€4,461 | -19.5% |
| Furniture and vehicles | 24 | €108,601 | €72,877 | -€35,725 | -32.9% |
| Other tangible fixed assets | 26 | €2,731 | €2,087 | -€645 | -23.6% |
| Current assets | 29/58 | €45,845 | €55,067 | +€9,222 | +20.1% |
| Stocks and contracts in progress | 3 | €2,976 | €3,100 | +€124 | +4.2% |
| Stocks | 30/36 | €2,976 | €3,100 | +€124 | +4.2% |
| Amounts receivable within one year | 40/41 | €29,323 | €23,633 | -€5,690 | -19.4% |
| Trade receivables | 40 | €23,844 | €18,009 | -€5,834 | -24.5% |
| Other amounts receivable | 41 | €5,479 | €5,624 | +€144 | +2.6% |
| Cash at bank and in hand | 54/58 | €8,262 | €23,260 | +€14,997 | +181.5% |
| Deferred charges and accrued income | 490/1 | €5,284 | €5,074 | -€209 | -4.0% |
| Total equity and liabilities | 10/49 | €180,099 | €148,490 | -€31,608 | -17.6% |
| Equity | 10/15 | €130,912 | €99,302 | -€31,611 | -24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,073 | €112,073 | = | 0.0% |
| Distributable reserves | 133 | €112,073 | €112,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240 | -€31,371 | -€31,611 | |
| Amounts payable | 17/49 | €49,186 | €49,188 | +€2 | 0.0% |
| Amounts payable after more than one year | 17 | €24,262 | €15,727 | -€8,535 | -35.2% |
| Financial debts | 170/4 | €24,262 | €15,727 | -€8,535 | -35.2% |
| Amounts payable within one year | 42/48 | €24,924 | €33,461 | +€8,537 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €8,180 | €8,535 | +€355 | +4.3% |
| Trade debts | 44 | €5,506 | €3,865 | -€1,641 | -29.8% |
| Suppliers | 440/4 | €5,506 | €3,865 | -€1,641 | -29.8% |
| Taxes, remuneration and social security | 45 | €10,620 | €19,671 | +€9,051 | +85.2% |
| Taxes | 450/3 | €8,424 | €19,671 | +€11,247 | +133.5% |
| Remuneration and social security | 454/9 | €2,196 | €0 | -€2,196 | -100.0% |
| Other amounts payable | 47/48 | €618 | €1,390 | +€772 | +125.0% |
| Remuneration, social security and pensions | 62 | €11,840 | -€1,161 | -€13,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,407 | €42,013 | +€5,606 | +15.4% |
| Other operating charges | 640/8 | €1,602 | €1,286 | -€316 | -19.7% |
| Gross operating margin | 9900 | €48,629 | €12,412 | -€36,218 | -74.5% |
| Operating profit (loss) | 9901 | -€1,220 | -€29,727 | -€28,507 | -2336.5% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €1,872 | €1,649 | -€224 | -11.9% |
| Recurring financial charges | 65 | €1,872 | €1,649 | -€224 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,092 | -€31,258 | -€28,166 | -910.9% |
| Income taxes | 67/77 | €632 | €352 | -€280 | -44.3% |
| Profit (loss) for the period | 9904 | -€3,725 | -€31,611 | -€27,886 | -748.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,725 | -€31,611 | -€27,886 | -748.7% |
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 30 September 2026 via checked.be.