DARCIMMO: 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.
DARCIMMO
Largest movements
- Cash -€161,426
down €161,426 (-17.7%), from €910,619 to €749,193
mainly Current investments (-€160,000) and Receivables within one year (-€56,097)
- Current investments +€160,000
new in 2025: €160,000
- Receivables within one year +€56,097
up €56,097 (+843.2%), from €6,653 to €62,750
of which Trade receivables: +€34,351
- Tangible fixed assets -€18,555
down €18,555 (-4.1%), from €458,016 to €439,462
- Reserves +€54,347
up €54,347 (+4.7%), from €1.2m to €1.2m
of which Distributable reserves: +€61,422
- Trade debts -€15,261
down €15,261 (-61.0%), from €25,015 to €9,754
- Gross operating margin +€8,442
up €8,442 (+7.7%), from €108,933 to €117,375
- Financial charges +€3,813
up €3,813 (+6484.7%), from €59 to €3,872
- Depreciation +€2,269
up €2,269 (+13.9%), from €16,286 to €18,555
- Staff costs -€1,273
down €1,273 (-8.1%), from €15,733 to €14,460
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 | €1,375,288 | €1,411,404 | +€36,116 | +2.6% |
| Fixed assets | 21/28 | €458,016 | €439,462 | -€18,555 | -4.1% |
| Tangible fixed assets | 22/27 | €458,016 | €439,462 | -€18,555 | -4.1% |
| Land and buildings | 22 | €458,016 | €439,462 | -€18,555 | -4.1% |
| Current assets | 29/58 | €917,271 | €971,943 | +€54,671 | +6.0% |
| Amounts receivable within one year | 40/41 | €6,653 | €62,750 | +€56,097 | +843.2% |
| Trade receivables | 40 | €859 | €35,211 | +€34,351 | +3997.8% |
| Other amounts receivable | 41 | €5,793 | €27,539 | +€21,746 | +375.4% |
| Current investments | 50/53 | - | €160,000 | +€160,000 | |
| Cash at bank and in hand | 54/58 | €910,619 | €749,193 | -€161,426 | -17.7% |
| Total equity and liabilities | 10/49 | €1,375,288 | €1,411,404 | +€36,116 | +2.6% |
| Equity | 10/15 | €1,282,894 | €1,337,241 | +€54,347 | +4.2% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €1,158,947 | €1,213,295 | +€54,347 | +4.7% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €127,343 | €120,269 | -€7,075 | -5.6% |
| Distributable reserves | 133 | €1,019,209 | €1,080,631 | +€61,422 | +6.0% |
| Provisions and deferred taxes | 16 | €65,572 | €61,929 | -€3,643 | -5.6% |
| Provisions for liabilities and charges | 160/5 | - | €61,929 | +€61,929 | |
| Taxes | 161 | - | €61,929 | +€61,929 | |
| Deferred taxes | 168 | €65,572 | - | -€65,572 | |
| Amounts payable | 17/49 | €26,822 | €12,234 | -€14,588 | -54.4% |
| Amounts payable within one year | 42/48 | €26,241 | €12,234 | -€14,008 | -53.4% |
| Trade debts | 44 | €25,015 | €9,754 | -€15,261 | -61.0% |
| Suppliers | 440/4 | €25,015 | €9,754 | -€15,261 | -61.0% |
| Taxes, remuneration and social security | 45 | €1,227 | €2,480 | +€1,253 | +102.1% |
| Taxes | 450/3 | - | €2 | +€2 | |
| Remuneration and social security | 454/9 | €1,227 | €2,478 | +€1,251 | +102.0% |
| Accrued charges and deferred income | 492/3 | €580 | €0 | -€580 | -100.0% |
| Remuneration, social security and pensions | 62 | €15,733 | €14,460 | -€1,273 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,286 | €18,555 | +€2,269 | +13.9% |
| Other operating charges | 640/8 | €15,493 | €16,002 | +€509 | +3.3% |
| Gross operating margin | 9900 | €108,933 | €117,375 | +€8,442 | +7.7% |
| Operating profit (loss) | 9901 | €61,422 | €68,359 | +€6,938 | +11.3% |
| Financial income | 75/76B | €14,705 | €14,965 | +€260 | +1.8% |
| Recurring financial income | 75 | €14,705 | €14,965 | +€260 | +1.8% |
| Financial charges | 65/66B | €59 | €3,872 | +€3,813 | +6484.7% |
| Recurring financial charges | 65 | €59 | €3,872 | +€3,813 | +6484.7% |
| Profit (loss) for the period before taxes | 9903 | €76,068 | €79,453 | +€3,385 | +4.4% |
| Transfer from deferred taxes | 780 | €3,643 | €3,643 | = | 0.0% |
| Income taxes | 67/77 | €27,614 | €28,749 | +€1,135 | +4.1% |
| Profit (loss) for the period | 9904 | €52,097 | €54,347 | +€2,250 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €7,075 | €7,075 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,172 | €61,422 | +€2,250 | +3.8% |
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 10 October 2026 via checked.be.