DARBOR: 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.
DARBOR
Largest movements
- Tangible fixed assets -€3,701
down €3,701 (-44.3%), from €8,352 to €4,651
- Cash +€3,437
up €3,437 (+33.5%), from €10,272 to €13,708
mainly Depreciation (+€3,701) and Net result for the year (+€3,608)
- Trade debts -€4,125
down €4,125 (-52.9%), from €7,804 to €3,679
- Profit (loss) carried forward +€3,608
up €3,608 (+9.0%), from €40,064 to €43,672
- Gross operating margin -€2,934
down €2,934 (-25.6%), from €11,468 to €8,535
- Other operating charges -€748
no longer reported in 2025 (was €748)
- Depreciation +€556
up €556 (+17.7%), from €3,145 to €3,701
- Taxes -€173
down €173 (-14.1%), from €1,233 to €1,059
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 | €58,535 | €57,814 | -€721 | -1.2% |
| Fixed assets | 21/28 | €8,391 | €4,651 | -€3,739 | -44.6% |
| Tangible fixed assets | 22/27 | €8,352 | €4,651 | -€3,701 | -44.3% |
| Furniture and vehicles | 24 | €8,352 | €4,651 | -€3,701 | -44.3% |
| Financial fixed assets | 28 | €38 | - | -€38 | |
| Current assets | 29/58 | €50,144 | €53,163 | +€3,019 | +6.0% |
| Amounts receivable within one year | 40/41 | €39,872 | €39,454 | -€418 | -1.0% |
| Trade receivables | 40 | €27,936 | €27,936 | = | 0.0% |
| Other amounts receivable | 41 | €11,936 | €11,519 | -€418 | -3.5% |
| Cash at bank and in hand | 54/58 | €10,272 | €13,708 | +€3,437 | +33.5% |
| Total equity and liabilities | 10/49 | €58,535 | €57,814 | -€721 | -1.2% |
| Equity | 10/15 | €48,124 | €51,732 | +€3,608 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,064 | €43,672 | +€3,608 | +9.0% |
| Amounts payable | 17/49 | €10,410 | €6,082 | -€4,329 | -41.6% |
| Amounts payable within one year | 42/48 | €10,410 | €6,082 | -€4,329 | -41.6% |
| Trade debts | 44 | €7,804 | €3,679 | -€4,125 | -52.9% |
| Suppliers | 440/4 | €7,804 | €3,679 | -€4,125 | -52.9% |
| Advances received on contracts in progress | 46 | €1,374 | €1,374 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,233 | €1,029 | -€204 | -16.5% |
| Taxes | 450/3 | €1,233 | €1,029 | -€204 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,145 | €3,701 | +€556 | +17.7% |
| Other operating charges | 640/8 | €748 | - | -€748 | |
| Gross operating margin | 9900 | €11,468 | €8,535 | -€2,934 | -25.6% |
| Operating profit (loss) | 9901 | €7,575 | €4,834 | -€2,742 | -36.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €187 | €167 | -€21 | -11.1% |
| Recurring financial charges | 65 | €187 | €167 | -€21 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €7,388 | €4,667 | -€2,721 | -36.8% |
| Income taxes | 67/77 | €1,233 | €1,059 | -€173 | -14.1% |
| Profit (loss) for the period | 9904 | €6,155 | €3,608 | -€2,547 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,155 | €3,608 | -€2,547 | -41.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.