DARAM: 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.
DARAM
Largest movements
- Cash +€9,099
up €9,099 (+30.9%), from €29,430 to €38,529
mainly Other debts (+€37,780) and Net result for the year (+€19,914)
- Tangible fixed assets -€1,935
down €1,935 (-23.7%), from €8,154 to €6,219
of which Plant, machinery and equipment: -€1,594
- Receivables within one year -€1,301
down €1,301 (-74.8%), from €1,738 to €437
of which Other amounts receivable: -€1,168
- Other debts +€37,780
up €37,780 (+390.7%), from €9,670 to €47,450
- Reserves -€27,536
down €27,536 (-31.3%), from €87,855 to €60,320
of which Distributable reserves: -€27,536
- Debts after one year -€3,363
down €3,363 (-39.0%), from €8,628 to €5,265
- Gross operating margin -€1,680
down €1,680 (-6.7%), from €24,932 to €23,252
- Write-downs -€1,200
down €1,200 (-100.0%), from €1,200 to €0
- Financial income +€1,114
up €1,114 (+11.0%), from €10,097 to €11,211
- Financial charges +€976
up €976 (+33.1%), from €2,945 to €3,921
- Depreciation +€780
up €780 (+26.9%), from €2,903 to €3,683
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 | €123,721 | €129,585 | +€5,864 | +4.7% |
| Fixed assets | 21/28 | €92,554 | €90,619 | -€1,935 | -2.1% |
| Tangible fixed assets | 22/27 | €8,154 | €6,219 | -€1,935 | -23.7% |
| Plant, machinery and equipment | 23 | €5,349 | €3,755 | -€1,594 | -29.8% |
| Furniture and vehicles | 24 | €2,805 | €2,463 | -€341 | -12.2% |
| Financial fixed assets | 28 | €84,400 | €84,400 | = | 0.0% |
| Current assets | 29/58 | €31,168 | €38,967 | +€7,799 | +25.0% |
| Amounts receivable within one year | 40/41 | €1,738 | €437 | -€1,301 | -74.8% |
| Trade receivables | 40 | €523 | €390 | -€133 | -25.4% |
| Other amounts receivable | 41 | €1,215 | €47 | -€1,168 | -96.1% |
| Cash at bank and in hand | 54/58 | €29,430 | €38,529 | +€9,099 | +30.9% |
| Total equity and liabilities | 10/49 | €123,721 | €129,585 | +€5,864 | +4.7% |
| Equity | 10/15 | €94,055 | €66,520 | -€27,536 | -29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,855 | €60,320 | -€27,536 | -31.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €87,855 | €60,320 | -€27,536 | -31.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,666 | €63,066 | +€33,400 | +112.6% |
| Amounts payable after more than one year | 17 | €8,628 | €5,265 | -€3,363 | -39.0% |
| Financial debts | 170/4 | €8,628 | €5,265 | -€3,363 | -39.0% |
| Amounts payable within one year | 42/48 | €21,038 | €57,801 | +€36,762 | +174.7% |
| Current portion of amounts payable after more than one year | 42 | €5,483 | €5,013 | -€470 | -8.6% |
| Trade debts | 44 | €270 | €315 | +€45 | +16.8% |
| Suppliers | 440/4 | €270 | €315 | +€45 | +16.8% |
| Taxes, remuneration and social security | 45 | €5,616 | €5,023 | -€593 | -10.6% |
| Taxes | 450/3 | €5,616 | €5,023 | -€593 | -10.6% |
| Other amounts payable | 47/48 | €9,670 | €47,450 | +€37,780 | +390.7% |
| Non-recurring operating income | 76A | - | €1,322 | +€1,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €3,683 | +€780 | +26.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,200 | €0 | -€1,200 | -100.0% |
| Other operating charges | 640/8 | €364 | €273 | -€91 | -25.0% |
| Non-recurring operating charges | 66A | - | €120 | +€120 | |
| Gross operating margin | 9900 | €24,932 | €23,252 | -€1,680 | -6.7% |
| Operating profit (loss) | 9901 | €20,465 | €19,177 | -€1,289 | -6.3% |
| Financial income | 75/76B | €10,097 | €11,211 | +€1,114 | +11.0% |
| Recurring financial income | 75 | €10,097 | €11,211 | +€1,114 | +11.0% |
| Financial charges | 65/66B | €2,945 | €3,921 | +€976 | +33.1% |
| Recurring financial charges | 65 | €2,945 | €3,921 | +€976 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €27,617 | €26,467 | -€1,150 | -4.2% |
| Income taxes | 67/77 | €6,885 | €6,553 | -€332 | -4.8% |
| Profit (loss) for the period | 9904 | €20,732 | €19,914 | -€818 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,732 | €19,914 | -€818 | -3.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.