DARA: 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.
DARA
Largest movements
- Current investments -€2.3m
down €2.3m (-53.5%), from €4.3m to €2.0m
- Cash -€201,546
down €201,546 (-57.3%), from €351,664 to €150,118
mainly Other debts (-€1.9m) and Tax, wage and social debts (-€675,000)
- Other debts -€1.9m
down €1.9m (-48.1%), from €3.9m to €2.0m
- Tax, wage and social debts -€675,000
down €675,000 (-100.0%), from €675,000 to €0
- Gross operating margin -€4.6m
down €4.6m, from €4.6m to -€3,960
- Financial income +€52,753
up €52,753, from €0 to €52,753
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 | €4,651,664 | €2,157,700 | -€2.5m | -53.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,651,664 | €2,157,700 | -€2.5m | -53.6% |
| Amounts receivable within one year | 40/41 | €0 | €6,693 | +€6,693 | |
| Other amounts receivable | 41 | €0 | €6,693 | +€6,693 | |
| Current investments | 50/53 | €4,300,000 | €2,000,000 | -€2.3m | -53.5% |
| Cash at bank and in hand | 54/58 | €351,664 | €150,118 | -€201,546 | -57.3% |
| Deferred charges and accrued income | 490/1 | - | €889 | +€889 | |
| Total equity and liabilities | 10/49 | €4,651,664 | €2,157,700 | -€2.5m | -53.6% |
| Equity | 10/15 | €119,860 | €155,896 | +€36,036 | +30.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,860 | €145,896 | +€36,036 | +32.8% |
| Amounts payable | 17/49 | €4,531,804 | €2,001,804 | -€2.5m | -55.8% |
| Amounts payable within one year | 42/48 | €4,531,742 | €2,001,742 | -€2.5m | -55.8% |
| Taxes, remuneration and social security | 45 | €675,000 | €0 | -€675,000 | -100.0% |
| Taxes | 450/3 | €675,000 | €0 | -€675,000 | -100.0% |
| Other amounts payable | 47/48 | €3,856,742 | €2,001,742 | -€1.9m | -48.1% |
| Accrued charges and deferred income | 492/3 | €62 | €62 | = | 0.0% |
| Non-recurring operating income | 76A | €4,581,002 | €0 | -€4.6m | -100.0% |
| Other operating charges | 640/8 | €446 | €3,549 | +€3,103 | +695.0% |
| Gross operating margin | 9900 | €4,578,644 | -€3,960 | -€4.6m | |
| Operating profit (loss) | 9901 | €4,578,197 | -€7,509 | -€4.6m | |
| Financial income | 75/76B | €0 | €52,753 | +€52,753 | |
| Recurring financial income | 75 | €0 | €52,753 | +€52,753 | |
| Financial charges | 65/66B | €65 | €75 | +€10 | +15.0% |
| Recurring financial charges | 65 | €65 | €75 | +€10 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €4,578,132 | €45,169 | -€4.5m | -99.0% |
| Income taxes | 67/77 | - | €9,133 | +€9,133 | |
| Profit (loss) for the period | 9904 | €4,578,132 | €36,036 | -€4.5m | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,578,132 | €36,036 | -€4.5m | -99.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.