DARCHIS 23: 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.
DARCHIS 23
Largest movements
- Tangible fixed assets -€17,795
down €17,795 (-8.0%), from €222,938 to €205,143
of which Land and buildings: -€18,407
- Receivables within one year -€2,517
down €2,517 (-100.0%), from €2,517 to €0
- Debts after one year -€14,889
down €14,889 (-23.9%), from €62,227 to €47,338
- Other debts -€5,237
down €5,237 (-23.3%), from €22,439 to €17,202
- Trade debts -€3,093
down €3,093 (-48.8%), from €6,340 to €3,246
- Profit (loss) carried forward +€2,557
up €2,557 (+2.2%), from €114,253 to €116,810
- Gross operating margin -€4,387
down €4,387 (-12.0%), from €36,523 to €32,136
- Other operating charges -€4,040
down €4,040 (-37.4%), from €10,805 to €6,765
- Depreciation -€659
down €659 (-3.1%), from €21,100 to €20,441
- Financial charges -€434
down €434 (-15.4%), from €2,819 to €2,385
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 | €229,139 | €208,612 | -€20,528 | -9.0% |
| Fixed assets | 21/28 | €223,410 | €205,497 | -€17,913 | -8.0% |
| Intangible fixed assets | 21 | €472 | €354 | -€118 | -25.0% |
| Tangible fixed assets | 22/27 | €222,938 | €205,143 | -€17,795 | -8.0% |
| Land and buildings | 22 | €218,913 | €200,506 | -€18,407 | -8.4% |
| Plant, machinery and equipment | 23 | €3,675 | €3,267 | -€408 | -11.1% |
| Furniture and vehicles | 24 | €350 | €1,370 | +€1,020 | +291.1% |
| Current assets | 29/58 | €5,729 | €3,114 | -€2,615 | -45.6% |
| Amounts receivable within one year | 40/41 | €2,517 | €0 | -€2,517 | -100.0% |
| Trade receivables | 40 | €2,517 | €0 | -€2,517 | -100.0% |
| Cash at bank and in hand | 54/58 | €829 | €701 | -€128 | -15.4% |
| Deferred charges and accrued income | 490/1 | €2,383 | €2,413 | +€30 | +1.3% |
| Total equity and liabilities | 10/49 | €229,139 | €208,612 | -€20,528 | -9.0% |
| Equity | 10/15 | €122,312 | €124,870 | +€2,557 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,253 | €116,810 | +€2,557 | +2.2% |
| Amounts payable | 17/49 | €106,827 | €83,742 | -€23,085 | -21.6% |
| Amounts payable after more than one year | 17 | €62,227 | €47,338 | -€14,889 | -23.9% |
| Financial debts | 170/4 | €62,227 | €47,338 | -€14,889 | -23.9% |
| Amounts payable within one year | 42/48 | €43,600 | €36,404 | -€7,196 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €14,453 | €14,889 | +€437 | +3.0% |
| Trade debts | 44 | €6,340 | €3,246 | -€3,093 | -48.8% |
| Suppliers | 440/4 | €6,340 | €3,246 | -€3,093 | -48.8% |
| Taxes, remuneration and social security | 45 | €369 | €1,066 | +€698 | +189.3% |
| Taxes | 450/3 | €369 | €1,066 | +€698 | +189.3% |
| Other amounts payable | 47/48 | €22,439 | €17,202 | -€5,237 | -23.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,100 | €20,441 | -€659 | -3.1% |
| Other operating charges | 640/8 | €10,805 | €6,765 | -€4,040 | -37.4% |
| Gross operating margin | 9900 | €36,523 | €32,136 | -€4,387 | -12.0% |
| Operating profit (loss) | 9901 | €4,618 | €4,931 | +€312 | +6.8% |
| Financial income | 75/76B | €9 | €12 | +€3 | +31.4% |
| Recurring financial income | 75 | €9 | €12 | +€3 | +31.4% |
| Financial charges | 65/66B | €2,819 | €2,385 | -€434 | -15.4% |
| Recurring financial charges | 65 | €2,819 | €2,385 | -€434 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €1,808 | €2,557 | +€749 | +41.5% |
| Profit (loss) for the period | 9904 | €1,808 | €2,557 | +€749 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,808 | €2,557 | +€749 | +41.5% |
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 11 October 2026 via checked.be.