DARCO: 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.
DARCO
Largest movements
- Tangible fixed assets -€15,156
down €15,156 (-15.5%), from €97,472 to €82,316
of which Furniture and vehicles: -€11,449
- Cash +€11,558
up €11,558 (+226%), from €5,124 to €16,681
mainly Depreciation (+€30,551) and Net result for the year (+€19,363)
- Receivables within one year +€5,094
up €5,094 (+66.3%), from €7,685 to €12,779
of which Other amounts receivable: +€10,562
- Deferred charges and accrued income -€2,628
down €2,628 (-47.8%), from €5,499 to €2,871
- Reserves +€19,363
up €19,363 (+25.8%), from €74,927 to €94,290
of which Distributable reserves: +€19,363
- Trade debts -€11,309
down €11,309 (-56.0%), from €20,180 to €8,871
- Other debts -€5,046
no longer reported in 2024 (was €5,046)
- Tax, wage and social debts -€4,142
down €4,142 (-14.1%), from €29,306 to €25,164
- Depreciation +€7,557
up €7,557 (+32.9%), from €22,994 to €30,551
- Gross operating margin +€6,767
up €6,767 (+12.5%), from €54,266 to €61,033
- Taxes +€1,853
up €1,853 (+33.8%), from €5,489 to €7,342
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,858 | €140,725 | -€1,134 | -0.8% |
| Fixed assets | 21/28 | €98,272 | €83,116 | -€15,156 | -15.4% |
| Tangible fixed assets | 22/27 | €97,472 | €82,316 | -€15,156 | -15.5% |
| Land and buildings | 22 | €40,222 | €36,409 | -€3,813 | -9.5% |
| Plant, machinery and equipment | 23 | €13,030 | €13,136 | +€105 | +0.8% |
| Furniture and vehicles | 24 | €44,220 | €32,771 | -€11,449 | -25.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €43,586 | €57,609 | +€14,023 | +32.2% |
| Stocks and contracts in progress | 3 | €25,278 | €25,278 | = | 0.0% |
| Contracts in progress | 37 | €25,278 | €25,278 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,685 | €12,779 | +€5,094 | +66.3% |
| Trade receivables | 40 | €7,685 | €2,217 | -€5,469 | -71.2% |
| Other amounts receivable | 41 | - | €10,562 | +€10,562 | |
| Cash at bank and in hand | 54/58 | €5,124 | €16,681 | +€11,558 | +226% |
| Deferred charges and accrued income | 490/1 | €5,499 | €2,871 | -€2,628 | -47.8% |
| Total equity and liabilities | 10/49 | €141,858 | €140,725 | -€1,134 | -0.8% |
| Equity | 10/15 | €87,327 | €106,690 | +€19,363 | +22.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,927 | €94,290 | +€19,363 | +25.8% |
| Non-distributable reserves | 130/1 | €618 | €618 | = | 0.0% |
| Reserves not available under the articles | 1311 | €618 | €618 | = | 0.0% |
| Distributable reserves | 133 | €74,308 | €93,671 | +€19,363 | +26.1% |
| Amounts payable | 17/49 | €54,532 | €34,035 | -€20,496 | -37.6% |
| Amounts payable within one year | 42/48 | €54,532 | €34,035 | -€20,496 | -37.6% |
| Trade debts | 44 | €20,180 | €8,871 | -€11,309 | -56.0% |
| Suppliers | 440/4 | €20,180 | €8,871 | -€11,309 | -56.0% |
| Taxes, remuneration and social security | 45 | €29,306 | €25,164 | -€4,142 | -14.1% |
| Taxes | 450/3 | €29,306 | €25,164 | -€4,142 | -14.1% |
| Other amounts payable | 47/48 | €5,046 | - | -€5,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,994 | €30,551 | +€7,557 | +32.9% |
| Other operating charges | 640/8 | €3,215 | €3,276 | +€61 | +1.9% |
| Gross operating margin | 9900 | €54,266 | €61,033 | +€6,767 | +12.5% |
| Operating profit (loss) | 9901 | €28,057 | €27,206 | -€851 | -3.0% |
| Financial income | 75/76B | €48 | €183 | +€136 | +285% |
| Recurring financial income | 75 | €48 | €183 | +€136 | +285% |
| Financial charges | 65/66B | €370 | €684 | +€313 | +84.7% |
| Recurring financial charges | 65 | €370 | €684 | +€313 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €27,734 | €26,705 | -€1,029 | -3.7% |
| Income taxes | 67/77 | €5,489 | €7,342 | +€1,853 | +33.8% |
| Profit (loss) for the period | 9904 | €22,245 | €19,363 | -€2,882 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,245 | €19,363 | -€2,882 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.