DaRaLo: 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.
DaRaLo
Largest movements
- Cash -€198,655
down €198,655 (-47.5%), from €418,658 to €220,003
mainly Debts after one year (-€183,350) and Trade debts (-€13,073)
- Receivables within one year -€9,468
down €9,468 (-84.9%), from €11,149 to €1,681
- Debts after one year -€183,350
down €183,350 (-71.0%), from €258,350 to €75,000
- Trade debts -€13,073
down €13,073 (-96.3%), from €13,573 to €500
- Accrued charges and deferred income -€6,099
down €6,099 (-95.4%), from €6,394 to €296
- Gross operating margin -€19,961
down €19,961, from €19,524 to -€437
- Financial income -€11,118
no longer reported in 2025 (was €11,118)
- Financial charges -€6,214
down €6,214 (-88.6%), from €7,011 to €797
- Taxes -€3,520
no longer reported in 2025 (was €3,520)
- Other operating charges -€1,829
down €1,829 (-68.4%), from €2,676 to €846
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 | €494,807 | €286,684 | -€208,123 | -42.1% |
| Fixed assets | 21/28 | €65,000 | €65,000 | = | 0.0% |
| Financial fixed assets | 28 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €429,807 | €221,684 | -€208,123 | -48.4% |
| Amounts receivable within one year | 40/41 | €11,149 | €1,681 | -€9,468 | -84.9% |
| Other amounts receivable | 41 | €11,149 | €1,681 | -€9,468 | -84.9% |
| Cash at bank and in hand | 54/58 | €418,658 | €220,003 | -€198,655 | -47.5% |
| Total equity and liabilities | 10/49 | €494,807 | €286,684 | -€208,123 | -42.1% |
| Equity | 10/15 | €212,969 | €210,888 | -€2,080 | -1.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €12,969 | €10,888 | -€2,080 | -16.0% |
| Distributable reserves | 133 | €12,969 | €10,888 | -€2,080 | -16.0% |
| Amounts payable | 17/49 | €281,838 | €75,796 | -€206,043 | -73.1% |
| Amounts payable after more than one year | 17 | €258,350 | €75,000 | -€183,350 | -71.0% |
| Other amounts payable | 178/9 | €258,350 | €75,000 | -€183,350 | -71.0% |
| Amounts payable within one year | 42/48 | €17,094 | €500 | -€16,594 | -97.1% |
| Trade debts | 44 | €13,573 | €500 | -€13,073 | -96.3% |
| Suppliers | 440/4 | €13,573 | €500 | -€13,073 | -96.3% |
| Taxes, remuneration and social security | 45 | €3,520 | - | -€3,520 | |
| Taxes | 450/3 | €3,520 | - | -€3,520 | |
| Accrued charges and deferred income | 492/3 | €6,394 | €296 | -€6,099 | -95.4% |
| Other operating charges | 640/8 | €2,676 | €846 | -€1,829 | -68.4% |
| Gross operating margin | 9900 | €19,524 | -€437 | -€19,961 | |
| Operating profit (loss) | 9901 | €16,848 | -€1,283 | -€18,131 | |
| Financial income | 75/76B | €11,118 | - | -€11,118 | |
| Recurring financial income | 75 | €11,118 | - | -€11,118 | |
| Financial charges | 65/66B | €7,011 | €797 | -€6,214 | -88.6% |
| Recurring financial charges | 65 | €7,011 | €797 | -€6,214 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €20,955 | -€2,080 | -€23,035 | |
| Income taxes | 67/77 | €3,520 | - | -€3,520 | |
| Profit (loss) for the period | 9904 | €17,435 | -€2,080 | -€19,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,435 | -€2,080 | -€19,515 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.