DARA CONSULTING: 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.
DARA CONSULTING
Largest movements
- Receivables within one year +€73,169
up €73,169 (+51.0%), from €143,543 to €216,712
of which Other amounts receivable: +€68,701
- Cash +€41,807
up €41,807 (+399%), from €10,480 to €52,287
mainly Net result for the year (+€86,673) and Tax, wage and social debts (+€25,854)
- Profit (loss) carried forward +€86,673
up €86,673 (+70.5%), from €123,013 to €209,687
- Tax, wage and social debts +€25,854
up €25,854 (+112%), from €23,140 to €48,993
of which Taxes: +€25,936
- Turnover +€16,961
up €16,961 (+7.9%), from €213,790 to €230,751
- Gross operating margin +€16,024
up €16,024 (+17.0%), from €94,518 to €110,542
- Taxes +€3,025
up €3,025 (+15.0%), from €20,120 to €23,146
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 | €154,023 | €268,999 | +€114,976 | +74.6% |
| Current assets | 29/58 | €154,023 | €268,999 | +€114,976 | +74.6% |
| Amounts receivable within one year | 40/41 | €143,543 | €216,712 | +€73,169 | +51.0% |
| Trade receivables | 40 | €41,043 | €45,511 | +€4,467 | +10.9% |
| Other amounts receivable | 41 | €102,500 | €171,201 | +€68,701 | +67.0% |
| Cash at bank and in hand | 54/58 | €10,480 | €52,287 | +€41,807 | +399% |
| Total equity and liabilities | 10/49 | €154,023 | €268,999 | +€114,976 | +74.6% |
| Equity | 10/15 | €128,513 | €215,187 | +€86,673 | +67.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,013 | €209,687 | +€86,673 | +70.5% |
| Amounts payable | 17/49 | €25,510 | €53,812 | +€28,302 | +111% |
| Amounts payable within one year | 42/48 | €25,510 | €53,812 | +€28,302 | +111% |
| Trade debts | 44 | €2,371 | €4,819 | +€2,449 | +103% |
| Suppliers | 440/4 | €2,371 | €4,819 | +€2,449 | +103% |
| Taxes, remuneration and social security | 45 | €23,140 | €48,993 | +€25,854 | +112% |
| Taxes | 450/3 | €23,057 | €48,993 | +€25,936 | +112% |
| Remuneration and social security | 454/9 | €83 | - | -€83 | |
| Turnover | 70 | €213,790 | €230,751 | +€16,961 | +7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €127,001 | €127,831 | +€830 | +0.7% |
| Other operating charges | 640/8 | €521 | €648 | +€126 | +24.2% |
| Gross operating margin | 9900 | €94,518 | €110,542 | +€16,024 | +17.0% |
| Operating profit (loss) | 9901 | €93,997 | €109,894 | +€15,898 | +16.9% |
| Financial charges | 65/66B | €69 | €75 | +€6 | +8.6% |
| Recurring financial charges | 65 | €69 | €75 | +€6 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €93,928 | €109,819 | +€15,892 | +16.9% |
| Income taxes | 67/77 | €20,120 | €23,146 | +€3,025 | +15.0% |
| Profit (loss) for the period | 9904 | €73,807 | €86,673 | +€12,866 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,807 | €86,673 | +€12,866 | +17.4% |
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 16 October 2026 via checked.be.