DARCIS ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€304,987
up €304,987 (+1,343%), from €22,709 to €327,696
mainly Current investments (+€300,000) and Depreciation (+€4,031)
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Tangible fixed assets -€4,031
down €4,031 (-100%), from €4,031 to €0
of which Furniture and vehicles: -€3,081
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€5,720
down €5,720 (-59.3%), from €9,643 to €3,923
- Depreciation -€4,711
down €4,711 (-53.9%), from €8,742 to €4,031
- Gross operating margin +€2,428
up €2,428 (+190%), from €1,276 to €3,704
- Taxes +€452
up €452 (+68.1%), from €664 to €1,116
- Other operating charges -€46
down €46 (-9.0%), from €507 to €462
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 | €335,855 | €335,507 | -€347 | -0.1% |
| Fixed assets | 21/28 | €4,031 | €0 | -€4,031 | -100% |
| Tangible fixed assets | 22/27 | €4,031 | €0 | -€4,031 | -100% |
| Furniture and vehicles | 24 | €3,081 | €0 | -€3,081 | -100% |
| Other tangible fixed assets | 26 | €950 | €0 | -€950 | -100% |
| Current assets | 29/58 | €331,824 | €335,507 | +€3,684 | +1.1% |
| Amounts receivable within one year | 40/41 | €8,424 | €7,502 | -€922 | -10.9% |
| Trade receivables | 40 | €6,195 | €3,872 | -€2,323 | -37.5% |
| Other amounts receivable | 41 | €2,229 | €3,630 | +€1,401 | +62.9% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €22,709 | €327,696 | +€304,987 | +1,343% |
| Deferred charges and accrued income | 490/1 | €691 | €309 | -€382 | -55.3% |
| Total equity and liabilities | 10/49 | €335,855 | €335,507 | -€347 | -0.1% |
| Equity | 10/15 | €332,751 | €334,465 | +€1,714 | +0.5% |
| Contributions | 10/11 | €90,600 | €90,600 | = | 0.0% |
| Reserves | 13 | €242,151 | €243,865 | +€1,714 | +0.7% |
| Non-distributable reserves | 130/1 | €7,280 | €7,280 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,280 | €7,280 | = | 0.0% |
| Distributable reserves | 133 | €234,871 | €236,585 | +€1,714 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,104 | €1,043 | -€2,061 | -66.4% |
| Amounts payable within one year | 42/48 | €2,765 | €787 | -€1,978 | -71.5% |
| Trade debts | 44 | €101 | €561 | +€460 | +455% |
| Suppliers | 440/4 | €101 | €561 | +€460 | +455% |
| Taxes, remuneration and social security | 45 | €724 | €226 | -€498 | -68.7% |
| Taxes | 450/3 | €724 | €226 | -€498 | -68.7% |
| Other amounts payable | 47/48 | €1,940 | €0 | -€1,940 | -100% |
| Accrued charges and deferred income | 492/3 | €339 | €256 | -€83 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,742 | €4,031 | -€4,711 | -53.9% |
| Other operating charges | 640/8 | €507 | €462 | -€46 | -9.0% |
| Gross operating margin | 9900 | €1,276 | €3,704 | +€2,428 | +190% |
| Operating profit (loss) | 9901 | -€7,974 | -€789 | +€7,185 | +90.1% |
| Financial income | 75/76B | €9,643 | €3,923 | -€5,720 | -59.3% |
| Recurring financial income | 75 | €9,643 | €3,923 | -€5,720 | -59.3% |
| Financial charges | 65/66B | €317 | €304 | -€13 | -4.0% |
| Recurring financial charges | 65 | €317 | €304 | -€13 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €1,352 | €2,830 | +€1,478 | +109% |
| Income taxes | 67/77 | €664 | €1,116 | +€452 | +68.1% |
| Profit (loss) for the period | 9904 | €688 | €1,714 | +€1,025 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €688 | €1,714 | +€1,025 | +149% |
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 16 October 2026 via checked.be.