DARCIS BRUXELLES: 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.
DARCIS BRUXELLES
Largest movements
- Cash -€54,050
down €54,050 (-62.0%), from €87,244 to €33,193
mainly Trade debts (-€125,138) and Tax, wage and social debts (-€9,123)
- Deferred charges and accrued income +€6,642
up €6,642 (+43.4%), from €15,318 to €21,960
- Tangible fixed assets -€3,658
down €3,658 (-36.0%), from €10,159 to €6,501
of which Land and buildings: -€3,856
- Stocks and contracts +€1,614
up €1,614 (+50.3%), from €3,210 to €4,824
- Trade debts -€125,138
down €125,138 (-14.7%), from €850,841 to €725,702
- Profit (loss) carried forward +€81,230
up €81,230 (+10.7%), from -€761,707 to -€680,477
- Tax, wage and social debts -€9,123
down €9,123 (-30.2%), from €30,192 to €21,069
of which Remuneration and social security: -€8,782
- Accrued charges and deferred income +€5,223
up €5,223 (+179%), from €2,913 to €8,137
- Advances received -€1,650
down €1,650 (-100%), from €1,650 to €0
- Gross operating margin -€5,395
down €5,395 (-2.7%), from €202,015 to €196,620
- Staff costs +€3,519
up €3,519 (+3.5%), from €100,960 to €104,480
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,489 | €93,031 | -€49,458 | -34.7% |
| Fixed assets | 21/28 | €36,629 | €32,971 | -€3,658 | -10.0% |
| Tangible fixed assets | 22/27 | €10,159 | €6,501 | -€3,658 | -36.0% |
| Land and buildings | 22 | €9,306 | €5,450 | -€3,856 | -41.4% |
| Plant, machinery and equipment | 23 | €408 | - | -€408 | |
| Furniture and vehicles | 24 | €446 | €1,052 | +€606 | +136% |
| Financial fixed assets | 28 | €26,470 | €26,470 | = | 0.0% |
| Current assets | 29/58 | €105,860 | €60,060 | -€45,800 | -43.3% |
| Stocks and contracts in progress | 3 | €3,210 | €4,824 | +€1,614 | +50.3% |
| Stocks | 30/36 | €3,210 | €4,824 | +€1,614 | +50.3% |
| Amounts receivable within one year | 40/41 | €89 | €83 | -€6 | -7.2% |
| Trade receivables | 40 | €83 | €83 | = | 0.0% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100% |
| Cash at bank and in hand | 54/58 | €87,244 | €33,193 | -€54,050 | -62.0% |
| Deferred charges and accrued income | 490/1 | €15,318 | €21,960 | +€6,642 | +43.4% |
| Total equity and liabilities | 10/49 | €142,489 | €93,031 | -€49,458 | -34.7% |
| Equity | 10/15 | -€743,107 | -€661,877 | +€81,230 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€761,707 | -€680,477 | +€81,230 | +10.7% |
| Amounts payable | 17/49 | €885,596 | €754,908 | -€130,688 | -14.8% |
| Amounts payable within one year | 42/48 | €882,682 | €746,771 | -€135,911 | -15.4% |
| Trade debts | 44 | €850,841 | €725,702 | -€125,138 | -14.7% |
| Suppliers | 440/4 | €850,841 | €725,702 | -€125,138 | -14.7% |
| Advances received on contracts in progress | 46 | €1,650 | €0 | -€1,650 | -100% |
| Taxes, remuneration and social security | 45 | €30,192 | €21,069 | -€9,123 | -30.2% |
| Taxes | 450/3 | €2,767 | €2,426 | -€341 | -12.3% |
| Remuneration and social security | 454/9 | €27,425 | €18,643 | -€8,782 | -32.0% |
| Accrued charges and deferred income | 492/3 | €2,913 | €8,137 | +€5,223 | +179% |
| Remuneration, social security and pensions | 62 | €100,960 | €104,480 | +€3,519 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,307 | €4,543 | -€764 | -14.4% |
| Other operating charges | 640/8 | €1,259 | €2,822 | +€1,563 | +124% |
| Gross operating margin | 9900 | €202,015 | €196,620 | -€5,395 | -2.7% |
| Operating profit (loss) | 9901 | €94,489 | €84,775 | -€9,714 | -10.3% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €4,165 | €3,545 | -€620 | -14.9% |
| Recurring financial charges | 65 | €4,165 | €3,545 | -€620 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €90,331 | €81,230 | -€9,101 | -10.1% |
| Profit (loss) for the period | 9904 | €90,331 | €81,230 | -€9,101 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,331 | €81,230 | -€9,101 | -10.1% |
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 27 October 2026 via checked.be.