DARBRO: 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.
DARBRO
Largest movements
- Cash +€254,867
up €254,867 (+322.6%), from €79,015 to €333,882
mainly Net result for the year (+€262,785) and Other debts (+€38,411)
- Receivables within one year +€26,808
up €26,808 (+5.2%), from €514,604 to €541,412
of which Trade receivables: +€26,184
- Stocks and contracts +€24,561
up €24,561 (+11.4%), from €215,939 to €240,499
- Profit (loss) carried forward +€262,785
up €262,785 (+175.7%), from €149,531 to €412,315
- Other debts +€38,411
up €38,411 (+80.6%), from €47,645 to €86,056
- Gross operating margin +€90,684
up €90,684 (+32.0%), from €283,778 to €374,462
- Taxes +€9,621
up €9,621 (+10.6%), from €90,362 to €99,982
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 | €818,525 | €1,120,574 | +€302,049 | +36.9% |
| Fixed assets | 21/28 | €8,089 | €4,248 | -€3,842 | -47.5% |
| Tangible fixed assets | 22/27 | €8,089 | €4,248 | -€3,842 | -47.5% |
| Plant, machinery and equipment | 23 | €3,362 | €2,020 | -€1,342 | -39.9% |
| Furniture and vehicles | 24 | €4,728 | €2,228 | -€2,500 | -52.9% |
| Current assets | 29/58 | €810,436 | €1,116,326 | +€305,891 | +37.7% |
| Stocks and contracts in progress | 3 | €215,939 | €240,499 | +€24,561 | +11.4% |
| Stocks | 30/36 | €215,939 | €240,499 | +€24,561 | +11.4% |
| Amounts receivable within one year | 40/41 | €514,604 | €541,412 | +€26,808 | +5.2% |
| Trade receivables | 40 | €514,604 | €540,787 | +€26,184 | +5.1% |
| Other amounts receivable | 41 | - | €625 | +€625 | |
| Cash at bank and in hand | 54/58 | €79,015 | €333,882 | +€254,867 | +322.6% |
| Deferred charges and accrued income | 490/1 | €878 | €533 | -€345 | -39.3% |
| Total equity and liabilities | 10/49 | €818,525 | €1,120,574 | +€302,049 | +36.9% |
| Equity | 10/15 | €723,497 | €986,281 | +€262,785 | +36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €555,366 | €555,366 | = | 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% |
| Distributable reserves | 133 | €553,506 | €553,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,531 | €412,315 | +€262,785 | +175.7% |
| Amounts payable | 17/49 | €95,028 | €134,293 | +€39,264 | +41.3% |
| Amounts payable within one year | 42/48 | €95,028 | €134,293 | +€39,264 | +41.3% |
| Trade debts | 44 | €882 | €1,064 | +€182 | +20.6% |
| Suppliers | 440/4 | €882 | €1,064 | +€182 | +20.6% |
| Taxes, remuneration and social security | 45 | €46,501 | €47,172 | +€671 | +1.4% |
| Taxes | 450/3 | €28,299 | €47,172 | +€18,873 | +66.7% |
| Remuneration and social security | 454/9 | €18,202 | - | -€18,202 | |
| Other amounts payable | 47/48 | €47,645 | €86,056 | +€38,411 | +80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,856 | €3,842 | +€986 | +34.5% |
| Other operating charges | 640/8 | €5,594 | €8,148 | +€2,553 | +45.6% |
| Gross operating margin | 9900 | €283,778 | €374,462 | +€90,684 | +32.0% |
| Operating profit (loss) | 9901 | €275,327 | €362,472 | +€87,145 | +31.7% |
| Financial income | 75/76B | - | €1,337 | +€1,337 | |
| Recurring financial income | 75 | - | €1,337 | +€1,337 | |
| Financial charges | 65/66B | €505 | €1,042 | +€537 | +106.4% |
| Recurring financial charges | 65 | €505 | €1,042 | +€537 | +106.4% |
| Profit (loss) for the period before taxes | 9903 | €274,823 | €362,767 | +€87,945 | +32.0% |
| Income taxes | 67/77 | €90,362 | €99,982 | +€9,621 | +10.6% |
| Profit (loss) for the period | 9904 | €184,461 | €262,785 | +€78,324 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €184,461 | €262,785 | +€78,324 | +42.5% |
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 3 October 2026 via checked.be.