DARBI: 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.
DARBI
Largest movements
- Cash -€85,182
down €85,182 (-38.2%), from €222,790 to €137,608
mainly Current investments (-€75,000) and Contributions, distributions and other (-€63,158)
- Current investments +€75,000
new in 2025: €75,000
- Reserves -€24,849
down €24,849 (-6.8%), from €363,846 to €338,997
- Tax, wage and social debts +€12,417
up €12,417 (+360.4%), from €3,446 to €15,863
- Gross operating margin -€1,290
down €1,290 (-1.9%), from €66,203 to €64,913
- Financial charges -€779
down €779 (-17.4%), from €4,490 to €3,711
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 | €746,476 | €734,135 | -€12,341 | -1.7% |
| Fixed assets | 21/28 | €521,214 | €519,878 | -€1,336 | -0.3% |
| Tangible fixed assets | 22/27 | €8,458 | €7,123 | -€1,336 | -15.8% |
| Plant, machinery and equipment | 23 | - | €2,143 | +€2,143 | |
| Furniture and vehicles | 24 | €8,458 | €4,980 | -€3,478 | -41.1% |
| Financial fixed assets | 28 | €512,756 | €512,756 | = | 0.0% |
| Current assets | 29/58 | €225,262 | €214,257 | -€11,005 | -4.9% |
| Amounts receivable within one year | 40/41 | €938 | €0 | -€938 | -100.0% |
| Other amounts receivable | 41 | €938 | €0 | -€938 | -100.0% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €222,790 | €137,608 | -€85,182 | -38.2% |
| Deferred charges and accrued income | 490/1 | €1,534 | €1,649 | +€114 | +7.5% |
| Total equity and liabilities | 10/49 | €746,476 | €734,135 | -€12,341 | -1.7% |
| Equity | 10/15 | €709,482 | €684,633 | -€24,849 | -3.5% |
| Contributions | 10/11 | €335,500 | €335,500 | = | 0.0% |
| Reserves | 13 | €363,846 | €338,997 | -€24,849 | -6.8% |
| Distributable reserves | 133 | €363,846 | €338,997 | -€24,849 | -6.8% |
| Profit (loss) carried forward | 14 | €10,137 | €10,137 | = | 0.0% |
| Amounts payable | 17/49 | €36,993 | €49,501 | +€12,508 | +33.8% |
| Amounts payable within one year | 42/48 | €36,793 | €49,301 | +€12,508 | +34.0% |
| Trade debts | 44 | €399 | €593 | +€194 | +48.7% |
| Suppliers | 440/4 | €399 | €593 | +€194 | +48.7% |
| Taxes, remuneration and social security | 45 | €3,446 | €15,863 | +€12,417 | +360.4% |
| Taxes | 450/3 | €3,446 | €15,863 | +€12,417 | +360.4% |
| Other amounts payable | 47/48 | €32,949 | €32,846 | -€103 | -0.3% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,551 | €3,486 | -€66 | -1.9% |
| Other operating charges | 640/8 | €1,124 | €1,530 | +€407 | +36.2% |
| Gross operating margin | 9900 | €66,203 | €64,913 | -€1,290 | -1.9% |
| Operating profit (loss) | 9901 | €61,528 | €59,897 | -€1,631 | -2.7% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.6% |
| Financial charges | 65/66B | €4,490 | €3,711 | -€779 | -17.4% |
| Recurring financial charges | 65 | €4,490 | €3,711 | -€779 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €57,044 | €56,186 | -€857 | -1.5% |
| Income taxes | 67/77 | €18,165 | €17,878 | -€287 | -1.6% |
| Profit (loss) for the period | 9904 | €38,879 | €38,309 | -€570 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,879 | €38,309 | -€570 | -1.5% |
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 5 October 2026 via checked.be.