DARCIS LIEGE: 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 LIEGE
Largest movements
- Receivables within one year +€29,364
up €29,364 (+225%), from €13,035 to €42,399
of which Other amounts receivable: +€28,093
- Cash -€17,644
down €17,644 (-78.9%), from €22,373 to €4,729
mainly Receivables within one year (-€29,364) and Net result for the year (-€24,086)
- Tangible fixed assets -€5,361
down €5,361 (-18.4%), from €29,187 to €23,826
of which Other tangible fixed assets: -€4,904
- Deferred charges and accrued income +€1,471
up €1,471 (+363%), from €405 to €1,876
- Stocks and contracts -€1,221
down €1,221 (-22.3%), from €5,468 to €4,246
- Trade debts +€34,822
up €34,822 (+7.5%), from €462,700 to €497,522
- Profit (loss) carried forward -€24,086
down €24,086 (-5.1%), from -€474,277 to -€498,364
- Accrued charges and deferred income -€3,971
down €3,971 (-92.7%), from €4,284 to €313
- Tax, wage and social debts -€1,428
down €1,428 (-15.8%), from €9,019 to €7,592
- Other debts +€1,272
up €1,272 (+2.0%), from €62,860 to €64,131
- Gross operating margin -€7,443
down €7,443 (-12.0%), from €61,785 to €54,341
- Other operating charges -€4,061
down €4,061 (-58.3%), from €6,968 to €2,907
- Financial charges -€2,836
down €2,836 (-53.6%), from €5,291 to €2,455
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 | €70,785 | €77,394 | +€6,609 | +9.3% |
| Fixed assets | 21/28 | €29,505 | €24,143 | -€5,361 | -18.2% |
| Tangible fixed assets | 22/27 | €29,187 | €23,826 | -€5,361 | -18.4% |
| Furniture and vehicles | 24 | €457 | €0 | -€457 | -100% |
| Other tangible fixed assets | 26 | €28,730 | €23,826 | -€4,904 | -17.1% |
| Financial fixed assets | 28 | €317 | €317 | = | 0.0% |
| Current assets | 29/58 | €41,280 | €53,251 | +€11,970 | +29.0% |
| Stocks and contracts in progress | 3 | €5,468 | €4,246 | -€1,221 | -22.3% |
| Stocks | 30/36 | €5,468 | €4,246 | -€1,221 | -22.3% |
| Amounts receivable within one year | 40/41 | €13,035 | €42,399 | +€29,364 | +225% |
| Trade receivables | 40 | €10,787 | €12,058 | +€1,271 | +11.8% |
| Other amounts receivable | 41 | €2,248 | €30,341 | +€28,093 | +1,250% |
| Cash at bank and in hand | 54/58 | €22,373 | €4,729 | -€17,644 | -78.9% |
| Deferred charges and accrued income | 490/1 | €405 | €1,876 | +€1,471 | +363% |
| Total equity and liabilities | 10/49 | €70,785 | €77,394 | +€6,609 | +9.3% |
| Equity | 10/15 | -€468,077 | -€492,164 | -€24,086 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€474,277 | -€498,364 | -€24,086 | -5.1% |
| Amounts payable | 17/49 | €538,863 | €569,558 | +€30,695 | +5.7% |
| Amounts payable within one year | 42/48 | €534,579 | €569,245 | +€34,666 | +6.5% |
| Trade debts | 44 | €462,700 | €497,522 | +€34,822 | +7.5% |
| Suppliers | 440/4 | €462,700 | €497,522 | +€34,822 | +7.5% |
| Taxes, remuneration and social security | 45 | €9,019 | €7,592 | -€1,428 | -15.8% |
| Remuneration and social security | 454/9 | €9,019 | €7,592 | -€1,428 | -15.8% |
| Other amounts payable | 47/48 | €62,860 | €64,131 | +€1,272 | +2.0% |
| Accrued charges and deferred income | 492/3 | €4,284 | €313 | -€3,971 | -92.7% |
| Remuneration, social security and pensions | 62 | €68,338 | €67,722 | -€616 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,604 | €5,361 | -€243 | -4.3% |
| Other operating charges | 640/8 | €6,968 | €2,907 | -€4,061 | -58.3% |
| Gross operating margin | 9900 | €61,785 | €54,341 | -€7,443 | -12.0% |
| Operating profit (loss) | 9901 | -€19,126 | -€21,648 | -€2,523 | -13.2% |
| Financial income | 75/76B | €0 | €17 | +€17 | +8,295% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +8,295% |
| Financial charges | 65/66B | €5,291 | €2,455 | -€2,836 | -53.6% |
| Recurring financial charges | 65 | €5,291 | €2,455 | -€2,836 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,416 | -€24,086 | +€329 | +1.3% |
| Profit (loss) for the period | 9904 | -€24,416 | -€24,086 | +€329 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,416 | -€24,086 | +€329 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.