DARCALU 2000: 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.
What changed
DARCALU 2000
NACE 43.320, Joinery installation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,077
2024 · -€24,437+€25,514
Equity
-€77,301
2024 · -€78,377+€1,077
Cash
€1,368
2024 · €386+€982
Balance sheet total
€137,483
2024 · €131,191+€6,292
Largest movements
Assets
- Stocks and contracts +€4,000
up €4,000 (+14.1%), from €28,450 to €32,450
Equity and liabilities
- Trade debts +€8,230
up €8,230 (+131%), from €6,266 to €14,496
- Tax, wage and social debts -€2,379
down €2,379 (-9.5%), from €25,007 to €22,628
of which Taxes: -€6,376
Income statement
- Gross operating margin +€41,582
up €41,582 (+105%), from €39,788 to €81,371
- Staff costs +€14,624
up €14,624 (+25.6%), from €57,130 to €71,754
- Taxes +€2,468
up €2,468, from -€2,056 to €412
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.
Result 2024
-€24,437
Gross operating margin
+€41,582
Staff costs
-€14,624
Depreciation
+€600
Other operating charges
+€30
Other operating items
+€628
Financial income
-€239
Financial charges
+€3
Taxes
-€2,468
Result 2025
€1,077
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€4,076
Investment
-€3,094
Financing
€0
Cash 2024
€386
From operations (derived)
+€4,076
Net result for the year
+€1,077
Depreciation
+€2,275
Stocks and contracts
-€4,000
Receivables within one year
-€316
Deferred charges and accrued income
-€175
Trade debts
+€8,230
Tax, wage and social debts
-€2,379
Other debts
-€635
Investment (derived)
-€3,094
Investment in fixed assets (net)
-€3,094
Cash 2025
€1,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,191 | €137,483 | +€6,292 | +4.8% |
| Fixed assets | 21/28 | €13,284 | €14,103 | +€820 | +6.2% |
| Tangible fixed assets | 22/27 | €11,656 | €12,475 | +€820 | +7.0% |
| Furniture and vehicles | 24 | €806 | €212 | -€594 | -73.7% |
| Other tangible fixed assets | 26 | €10,850 | €12,263 | +€1,414 | +13.0% |
| Financial fixed assets | 28 | €1,628 | €1,628 | = | 0.0% |
| Current assets | 29/58 | €117,907 | €123,380 | +€5,473 | +4.6% |
| Stocks and contracts in progress | 3 | €28,450 | €32,450 | +€4,000 | +14.1% |
| Stocks | 30/36 | €28,450 | €32,450 | +€4,000 | +14.1% |
| Amounts receivable within one year | 40/41 | €87,707 | €88,023 | +€316 | +0.4% |
| Trade receivables | 40 | €85,179 | €84,789 | -€390 | -0.5% |
| Other amounts receivable | 41 | €2,529 | €3,234 | +€706 | +27.9% |
| Cash at bank and in hand | 54/58 | €386 | €1,368 | +€982 | +254% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,538 | +€175 | +12.9% |
| Total equity and liabilities | 10/49 | €131,191 | €137,483 | +€6,292 | +4.8% |
| Equity | 10/15 | -€78,377 | -€77,301 | +€1,077 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€98,828 | -€97,752 | +€1,077 | +1.1% |
| Amounts payable | 17/49 | €209,568 | €214,784 | +€5,216 | +2.5% |
| Amounts payable within one year | 42/48 | €209,568 | €214,784 | +€5,216 | +2.5% |
| Trade debts | 44 | €6,266 | €14,496 | +€8,230 | +131% |
| Suppliers | 440/4 | €6,266 | €14,496 | +€8,230 | +131% |
| Taxes, remuneration and social security | 45 | €25,007 | €22,628 | -€2,379 | -9.5% |
| Taxes | 450/3 | €9,969 | €3,593 | -€6,376 | -64.0% |
| Remuneration and social security | 454/9 | €15,038 | €19,035 | +€3,996 | +26.6% |
| Other amounts payable | 47/48 | €178,295 | €177,660 | -€635 | -0.4% |
| Remuneration, social security and pensions | 62 | €57,130 | €71,754 | +€14,624 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | €2,275 | -€600 | -20.9% |
| Other operating charges | 640/8 | €3,627 | €3,596 | -€30 | -0.8% |
| Non-recurring operating charges | 66A | €628 | - | -€628 | |
| Gross operating margin | 9900 | €39,788 | €81,371 | +€41,582 | +105% |
| Operating profit (loss) | 9901 | -€24,472 | €3,746 | +€28,218 | |
| Financial income | 75/76B | €1,113 | €874 | -€239 | -21.5% |
| Recurring financial income | 75 | €1,113 | €874 | -€239 | -21.5% |
| Financial charges | 65/66B | €3,134 | €3,131 | -€3 | -0.1% |
| Recurring financial charges | 65 | €3,134 | €3,131 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,494 | €1,488 | +€27,982 | |
| Income taxes | 67/77 | -€2,056 | €412 | +€2,468 | |
| Profit (loss) for the period | 9904 | -€24,437 | €1,077 | +€25,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,437 | €1,077 | +€25,514 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.