DARCIS PROJECT MANAGEMENT CONSULTING: what changed
DARCIS PROJECT MANAGEMENT CONSULTING
Largest movements
- Receivables within one year +€11,390
up €11,390, from €0 to €11,390
of which Trade receivables: +€11,390
- Tangible fixed assets -€11,296
down €11,296 (-21.6%), from €52,327 to €41,031
of which Land and buildings: -€6,180
- Cash -€2,093
down €2,093 (-10.1%), from €20,635 to €18,542
mainly Other debts (-€39,521) and Receivables within one year (-€11,390)
- Profit (loss) carried forward +€41,217
up €41,217 (+58.1%), from -€70,946 to -€29,729
- Other debts -€39,521
down €39,521 (-83.8%), from €47,141 to €7,620
- Debts after one year -€8,366
down €8,366 (-26.1%), from €32,006 to €23,640
- Tax, wage and social debts +€4,718
up €4,718 (+106%), from €4,451 to €9,169
- Gross operating margin +€51,780
up €51,780 (+270%), from €19,171 to €70,951
- Taxes +€13,338
up €13,338 (+1,150%), from €1,160 to €14,498
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,151 | €75,446 | -€1,705 | -2.2% |
| Fixed assets | 21/28 | €52,327 | €41,031 | -€11,296 | -21.6% |
| Tangible fixed assets | 22/27 | €52,327 | €41,031 | -€11,296 | -21.6% |
| Land and buildings | 22 | €24,720 | €18,540 | -€6,180 | -25.0% |
| Furniture and vehicles | 24 | €2,544 | €1,618 | -€927 | -36.4% |
| Other tangible fixed assets | 26 | €25,062 | €20,873 | -€4,189 | -16.7% |
| Current assets | 29/58 | €24,824 | €34,415 | +€9,591 | +38.6% |
| Amounts receivable within one year | 40/41 | €0 | €11,390 | +€11,390 | |
| Trade receivables | 40 | - | €11,390 | +€11,390 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €20,635 | €18,542 | -€2,093 | -10.1% |
| Deferred charges and accrued income | 490/1 | €4,189 | €4,483 | +€294 | +7.0% |
| Total equity and liabilities | 10/49 | €77,151 | €75,446 | -€1,705 | -2.2% |
| Equity | 10/15 | -€14,891 | €26,326 | +€41,217 | |
| Contributions | 10/11 | €21,200 | €21,200 | = | 0.0% |
| Reserves | 13 | €34,855 | €34,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,360 | €3,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,360 | €3,360 | = | 0.0% |
| Distributable reserves | 133 | €31,495 | €31,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,946 | -€29,729 | +€41,217 | +58.1% |
| Amounts payable | 17/49 | €92,042 | €49,120 | -€42,922 | -46.6% |
| Amounts payable after more than one year | 17 | €32,006 | €23,640 | -€8,366 | -26.1% |
| Financial debts | 170/4 | €32,006 | €23,640 | -€8,366 | -26.1% |
| Amounts payable within one year | 42/48 | €60,036 | €25,480 | -€34,555 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €7,691 | €8,366 | +€675 | +8.8% |
| Trade debts | 44 | €753 | €325 | -€428 | -56.9% |
| Suppliers | 440/4 | €753 | €325 | -€428 | -56.9% |
| Taxes, remuneration and social security | 45 | €4,451 | €9,169 | +€4,718 | +106% |
| Taxes | 450/3 | €4,451 | €9,169 | +€4,718 | +106% |
| Other amounts payable | 47/48 | €47,141 | €7,620 | -€39,521 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,902 | €11,296 | +€394 | +3.6% |
| Other operating charges | 640/8 | €1,382 | €1,421 | +€39 | +2.8% |
| Gross operating margin | 9900 | €19,171 | €70,951 | +€51,780 | +270% |
| Operating profit (loss) | 9901 | €6,887 | €58,234 | +€51,347 | +746% |
| Financial charges | 65/66B | €2,282 | €2,520 | +€238 | +10.4% |
| Recurring financial charges | 65 | €2,282 | €2,520 | +€238 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €4,605 | €55,714 | +€51,109 | +1,110% |
| Income taxes | 67/77 | €1,160 | €14,498 | +€13,338 | +1,150% |
| Profit (loss) for the period | 9904 | €3,445 | €41,217 | +€37,772 | +1,096% |
| Profit (loss) for the period to be appropriated | 9905 | €3,445 | €41,217 | +€37,772 | +1,096% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.