Dar'U: 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'U
Largest movements
- Receivables within one year -€20,080
down €20,080 (-34.8%), from €57,758 to €37,678
of which Trade receivables: -€20,080
- Stocks and contracts +€17,413
up €17,413 (+55.3%), from €31,496 to €48,909
- Tangible fixed assets +€9,001
up €9,001 (+74.2%), from €12,139 to €21,141
of which Furniture and vehicles: +€11,007
- Cash +€5,866
up €5,866 (+79.6%), from €7,367 to €13,232
mainly Trade debts (+€31,192) and Receivables within one year (+€20,080)
- Trade debts +€31,192
up €31,192 (+34.6%), from €90,229 to €121,422
- Other debts -€12,171
down €12,171 (-61.3%), from €19,851 to €7,680
- Tax, wage and social debts +€10,620
up €10,620 (+44.0%), from €24,120 to €34,739
of which Remuneration and social security: +€9,307
- Profit (loss) carried forward -€10,501
down €10,501 (-13.5%), from -€77,695 to -€88,196
- Debts after one year -€7,496
down €7,496 (-17.0%), from €44,028 to €36,532
- Staff costs +€61,553
up €61,553 (+107.1%), from €57,480 to €119,033
- Gross operating margin +€54,552
up €54,552 (+78.2%), from €69,765 to €124,317
- Financial charges +€7,533
up €7,533 (+185.8%), from €4,053 to €11,586
- Other operating charges -€6,125
down €6,125 (-87.2%), from €7,026 to €902
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 | €109,709 | €121,673 | +€11,964 | +10.9% |
| Formation expenses | 20 | €20 | - | -€20 | |
| Fixed assets | 21/28 | €12,259 | €21,261 | +€9,001 | +73.4% |
| Tangible fixed assets | 22/27 | €12,139 | €21,141 | +€9,001 | +74.2% |
| Plant, machinery and equipment | 23 | €3,867 | €2,751 | -€1,116 | -28.9% |
| Furniture and vehicles | 24 | €4,620 | €15,628 | +€11,007 | +238.2% |
| Leasing and similar rights | 25 | €3,652 | €2,762 | -€890 | -24.4% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €97,430 | €100,412 | +€2,982 | +3.1% |
| Stocks and contracts in progress | 3 | €31,496 | €48,909 | +€17,413 | +55.3% |
| Stocks | 30/36 | €31,496 | €48,909 | +€17,413 | +55.3% |
| Amounts receivable within one year | 40/41 | €57,758 | €37,678 | -€20,080 | -34.8% |
| Trade receivables | 40 | €50,880 | €30,800 | -€20,080 | -39.5% |
| Other amounts receivable | 41 | €6,878 | €6,878 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,367 | €13,232 | +€5,866 | +79.6% |
| Deferred charges and accrued income | 490/1 | €810 | €593 | -€217 | -26.8% |
| Total equity and liabilities | 10/49 | €109,709 | €121,673 | +€11,964 | +10.9% |
| Equity | 10/15 | -€75,695 | -€86,196 | -€10,501 | -13.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,695 | -€88,196 | -€10,501 | -13.5% |
| Amounts payable | 17/49 | €185,405 | €207,869 | +€22,465 | +12.1% |
| Amounts payable after more than one year | 17 | €44,028 | €36,532 | -€7,496 | -17.0% |
| Financial debts | 170/4 | €44,028 | €36,532 | -€7,496 | -17.0% |
| Amounts payable within one year | 42/48 | €141,376 | €171,337 | +€29,961 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €7,177 | €7,496 | +€319 | +4.5% |
| Trade debts | 44 | €90,229 | €121,422 | +€31,192 | +34.6% |
| Suppliers | 440/4 | €90,229 | €121,422 | +€31,192 | +34.6% |
| Taxes, remuneration and social security | 45 | €24,120 | €34,739 | +€10,620 | +44.0% |
| Taxes | 450/3 | €5,378 | €6,691 | +€1,313 | +24.4% |
| Remuneration and social security | 454/9 | €18,742 | €28,048 | +€9,307 | +49.7% |
| Other amounts payable | 47/48 | €19,851 | €7,680 | -€12,171 | -61.3% |
| Remuneration, social security and pensions | 62 | €57,480 | €119,033 | +€61,553 | +107.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,345 | €3,206 | -€138 | -4.1% |
| Other operating charges | 640/8 | €7,026 | €902 | -€6,125 | -87.2% |
| Non-recurring operating charges | 66A | €406 | €232 | -€174 | -42.9% |
| Gross operating margin | 9900 | €69,765 | €124,317 | +€54,552 | +78.2% |
| Operating profit (loss) | 9901 | €1,509 | €944 | -€564 | -37.4% |
| Financial income | 75/76B | - | €500 | +€500 | |
| Recurring financial income | 75 | - | €500 | +€500 | |
| Financial charges | 65/66B | €4,053 | €11,586 | +€7,533 | +185.8% |
| Recurring financial charges | 65 | €4,053 | €11,586 | +€7,533 | +185.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,545 | -€10,142 | -€7,597 | -298.5% |
| Income taxes | 67/77 | - | €359 | +€359 | |
| Profit (loss) for the period | 9904 | -€2,545 | -€10,501 | -€7,956 | -312.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,545 | -€10,501 | -€7,956 | -312.7% |
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 4 October 2026 via checked.be.