DARCIS: 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.
What changed
DARCIS
NACE 47.512, Retail sale of household textiles and bedding
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€104,186
2024 · €142,969-€38,784
Equity
€4.7m
2024 · €4.6m+€51,254
Cash
€274,903
2024 · €109,562+€165,341
Balance sheet total
€5.3m
2024 · €5.0m+€264,293
Largest movements
Assets
- Current investments +€550,000
new in 2025: €550,000
- Receivables after one year -€518,000
down €518,000 (-16.0%), from €3.2m to €2.7m
- Cash +€165,341
up €165,341 (+150.9%), from €109,562 to €274,903
mainly Receivables after one year (+€518,000) and Depreciation (+€221,862)
- Tangible fixed assets +€55,039
up €55,039 (+7.6%), from €728,370 to €783,409
of which Plant, machinery and equipment: +€110,467
- Stocks and contracts +€53,725
up €53,725 (+9.5%), from €568,172 to €621,898
Equity and liabilities
- Other debts +€140,312
up €140,312 (+158.3%), from €88,641 to €228,953
Income statement
- Gross operating margin +€84,847
up €84,847 (+8.2%), from €1.0m to €1.1m
- Staff costs +€67,282
up €67,282 (+9.4%), from €715,965 to €783,247
- Depreciation +€25,860
up €25,860 (+13.2%), from €196,002 to €221,862
- Provisions +€19,657
new in 2025: €19,657
- Taxes +€15,782
up €15,782 (+26.5%), from €59,478 to €75,260
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
€142,969
Gross operating margin
+€84,847
Staff costs
-€67,282
Depreciation
-€25,860
Provisions
-€19,657
Other operating charges
-€505
Financial income
+€15,000
Financial charges
-€9,546
Taxes
-€15,782
Result 2025
€104,186
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.
From operations
+€1.0m
Investment
-€826,902
Financing
-€52,932
Cash 2024
€109,562
From operations (derived)
+€1.0m
Net result for the year
+€104,186
Depreciation
+€221,862
Receivables after one year
+€518,000
Stocks and contracts
-€53,725
Receivables within one year
+€977
Deferred charges and accrued income
+€40,835
Provisions
+€19,216
Trade debts
+€24,273
Tax, wage and social debts
+€21,730
Other debts
+€140,312
Accrued charges and deferred income
+€7,508
Investment (derived)
-€826,902
Investment in fixed assets (net)
-€276,902
Current investments
-€550,000
Financing
-€52,932
Contributions, distributions and other
-€52,932
Cash 2025
€274,903
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,997,466 | €5,261,759 | +€264,293 | +5.3% |
| Fixed assets | 21/28 | €934,713 | €989,753 | +€55,039 | +5.9% |
| Tangible fixed assets | 22/27 | €728,370 | €783,409 | +€55,039 | +7.6% |
| Land and buildings | 22 | €135,851 | €128,311 | -€7,540 | -5.5% |
| Plant, machinery and equipment | 23 | €389,821 | €500,288 | +€110,467 | +28.3% |
| Furniture and vehicles | 24 | €202,698 | €154,810 | -€47,888 | -23.6% |
| Financial fixed assets | 28 | €206,344 | €206,344 | = | 0.0% |
| Current assets | 29/58 | €4,062,753 | €4,272,006 | +€209,253 | +5.2% |
| Amounts receivable after more than one year | 29 | €3,247,000 | €2,729,000 | -€518,000 | -16.0% |
| Other amounts receivable | 291 | €3,247,000 | €2,729,000 | -€518,000 | -16.0% |
| Stocks and contracts in progress | 3 | €568,172 | €621,898 | +€53,725 | +9.5% |
| Stocks | 30/36 | €568,172 | €621,898 | +€53,725 | +9.5% |
| Amounts receivable within one year | 40/41 | €63,252 | €62,275 | -€977 | -1.5% |
| Trade receivables | 40 | €39,637 | €62,275 | +€22,638 | +57.1% |
| Other amounts receivable | 41 | €23,615 | €0 | -€23,615 | -100.0% |
| Current investments | 50/53 | - | €550,000 | +€550,000 | |
| Cash at bank and in hand | 54/58 | €109,562 | €274,903 | +€165,341 | +150.9% |
| Deferred charges and accrued income | 490/1 | €74,767 | €33,931 | -€40,835 | -54.6% |
| Total equity and liabilities | 10/49 | €4,997,466 | €5,261,759 | +€264,293 | +5.3% |
| Equity | 10/15 | €4,612,597 | €4,663,850 | +€51,254 | +1.1% |
| Contributions | 10/11 | €2,190,782 | €2,190,782 | = | 0.0% |
| Capital | 10 | €2,190,782 | €2,190,782 | = | 0.0% |
| Issued capital | 100 | €2,190,782 | €2,190,782 | = | 0.0% |
| Reserves | 13 | €2,421,815 | €2,473,068 | +€51,254 | +2.1% |
| Non-distributable reserves | 130/1 | €61,257 | €61,257 | = | 0.0% |
| Legal reserve | 130 | €61,257 | €61,257 | = | 0.0% |
| Tax-exempt reserves | 132 | €573,428 | €395,286 | -€178,142 | -31.1% |
| Distributable reserves | 133 | €1,787,129 | €2,016,525 | +€229,396 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €3,513 | €22,729 | +€19,216 | +546.9% |
| Provisions for liabilities and charges | 160/5 | - | €19,657 | +€19,657 | |
| Other liabilities and charges | 164/5 | - | €19,657 | +€19,657 | |
| Deferred taxes | 168 | €3,513 | €3,073 | -€441 | -12.5% |
| Amounts payable | 17/49 | €381,356 | €575,179 | +€193,823 | +50.8% |
| Amounts payable within one year | 42/48 | €364,243 | €550,558 | +€186,315 | +51.2% |
| Trade debts | 44 | €96,422 | €120,696 | +€24,273 | +25.2% |
| Suppliers | 440/4 | €96,422 | €120,696 | +€24,273 | +25.2% |
| Taxes, remuneration and social security | 45 | €179,179 | €200,909 | +€21,730 | +12.1% |
| Taxes | 450/3 | €45,888 | €62,148 | +€16,259 | +35.4% |
| Remuneration and social security | 454/9 | €133,291 | €138,761 | +€5,471 | +4.1% |
| Other amounts payable | 47/48 | €88,641 | €228,953 | +€140,312 | +158.3% |
| Accrued charges and deferred income | 492/3 | €17,113 | €24,621 | +€7,508 | +43.9% |
| Non-recurring operating income | 76A | - | €58 | +€58 | |
| Remuneration, social security and pensions | 62 | €715,965 | €783,247 | +€67,282 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196,002 | €221,862 | +€25,860 | +13.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €19,657 | +€19,657 | |
| Other operating charges | 640/8 | €12,961 | €13,466 | +€505 | +3.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,028,872 | €1,113,719 | +€84,847 | +8.2% |
| Operating profit (loss) | 9901 | €103,944 | €75,487 | -€28,456 | -27.4% |
| Financial income | 75/76B | €108,459 | €123,460 | +€15,000 | +13.8% |
| Recurring financial income | 75 | €108,459 | €123,460 | +€15,000 | +13.8% |
| Financial charges | 65/66B | €10,396 | €19,942 | +€9,546 | +91.8% |
| Recurring financial charges | 65 | €10,396 | €19,942 | +€9,546 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €202,007 | €179,005 | -€23,002 | -11.4% |
| Transfer from deferred taxes | 780 | €441 | €441 | = | 0.0% |
| Income taxes | 67/77 | €59,478 | €75,260 | +€15,782 | +26.5% |
| Profit (loss) for the period | 9904 | €142,969 | €104,186 | -€38,784 | -27.1% |
| Transfer from tax-exempt reserves | 789 | €1,322 | €1,322 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €0 | -€63,150 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,141 | €105,508 | +€24,366 | +30.0% |
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 5 October 2026 via checked.be.