DARCOPACK: what changed
Two fiscal 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.
What changed
DARCOPACK
NACE 46.869, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€633,336
2024 · €771,696-€138,360
Equity
€8.3m
2024 · €7.4m+€865,813
Cash
€2.7m
2024 · €2.0m+€770,674
Balance sheet total
€14.0m
2024 · €13.2m+€779,561
Largest movements
Assets
- Cash +€770,674
up €770,674 (+39.5%), from €2.0m to €2.7m
mainly Other debts (+€845,000) and Net result for the year (+€633,336)
Equity and liabilities
- Other debts +€845,000
up €845,000 (+37.9%), from €2.2m to €3.1m
- Reserves +€825,168
up €825,168 (+11.2%), from €7.4m to €8.2m
of which Distributable reserves: +€821,167
- Advances received -€538,255
down €538,255 (-86.3%), from €623,755 to €85,500
- Short-term financial debts -€375,000
down €375,000 (-42.9%), from €875,000 to €500,000
Income statement
- Staff costs +€392,569
up €392,569 (+44.2%), from €888,880 to €1.3m
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.
Result 2024
€771,696
Turnover
-€80,230
Other operating income
+€60,818
Goods and materials
-€106,849
Services and other goods
+€100,228
Staff costs
-€392,569
Depreciation
-€19,975
Write-downs
-€97,750
Provisions
+€100,000
Other operating charges
+€181,918
Other operating items
+€90,808
Financial income
-€6,228
Financial charges
-€8,539
Taxes
+€40,009
Result 2025
€633,336
Cash bridge derived
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.
From operations
+€1.2m
Investment
-€172,431
Financing
-€210,326
Cash 2024
€2.0m
From operations (derived)
+€1.2m
Net result for the year
+€633,336
Depreciation
+€190,223
Stocks and contracts
+€135,413
Receivables within one year
-€112,047
Deferred charges and accrued income
-€50,043
Provisions
-€100,000
Trade debts
+€137,598
Tax, wage and social debts
+€17,606
Advances received
-€538,255
Other debts
+€845,000
Accrued charges and deferred income
-€5,397
Investment (derived)
-€172,431
Investment in fixed assets (net)
-€172,431
Financing
-€210,326
Debts after one year
-€67,983
Current portion of long-term debt
+€180
Short-term financial debts
-€375,000
Contributions, distributions and other
+€232,477
Not broken down
-€2
Cash 2025
€2.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,233,682 | €14,013,243 | +€779,561 | +5.9% |
| Fixed assets | 21/28 | €451,435 | €433,643 | -€17,792 | -3.9% |
| Tangible fixed assets | 22/27 | €451,435 | €433,508 | -€17,927 | -4.0% |
| Plant, machinery and equipment | 23 | €214,135 | €133,526 | -€80,609 | -37.6% |
| Furniture and vehicles | 24 | €149,949 | €223,018 | +€73,069 | +48.7% |
| Other tangible fixed assets | 26 | €87,351 | €76,965 | -€10,386 | -11.9% |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Other financial fixed assets | 284/8 | - | €135 | +€135 | |
| Amounts receivable and cash guarantees | 285/8 | - | €135 | +€135 | |
| Current assets | 29/58 | €12,782,247 | €13,579,599 | +€797,352 | +6.2% |
| Stocks and contracts in progress | 3 | €7,721,440 | €7,586,027 | -€135,413 | -1.8% |
| Stocks | 30/36 | €7,721,440 | €7,586,027 | -€135,413 | -1.8% |
| Goods purchased for resale | 34 | €7,191,166 | €6,456,388 | -€734,778 | -10.2% |
| Advance payments | 36 | €530,274 | €1,129,639 | +€599,365 | +113.0% |
| Amounts receivable within one year | 40/41 | €3,095,167 | €3,207,214 | +€112,047 | +3.6% |
| Trade receivables | 40 | €3,038,572 | €3,108,604 | +€70,032 | +2.3% |
| Other amounts receivable | 41 | €56,594 | €98,610 | +€42,016 | +74.2% |
| Cash at bank and in hand | 54/58 | €1,950,684 | €2,721,358 | +€770,674 | +39.5% |
| Deferred charges and accrued income | 490/1 | €14,957 | €65,000 | +€50,043 | +334.6% |
| Total equity and liabilities | 10/49 | €13,233,682 | €14,013,243 | +€779,561 | +5.9% |
| Equity | 10/15 | €7,416,429 | €8,282,242 | +€865,813 | +11.7% |
| Contributions | 10/11 | €62,000 | €102,012 | +€40,012 | +64.5% |
| Capital | 10 | €62,000 | €102,012 | +€40,012 | +64.5% |
| Issued capital | 100 | €62,000 | €102,012 | +€40,012 | +64.5% |
| Reserves | 13 | €7,354,429 | €8,179,597 | +€825,168 | +11.2% |
| Non-distributable reserves | 130/1 | €6,200 | €10,201 | +€4,001 | +64.5% |
| Legal reserve | 130 | €6,200 | €10,201 | +€4,001 | +64.5% |
| Distributable reserves | 133 | €7,348,229 | €8,169,396 | +€821,167 | +11.2% |
| Profit (loss) carried forward | 14 | - | €633 | +€633 | |
| Provisions and deferred taxes | 16 | €100,000 | €0 | -€100,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €0 | -€100,000 | -100.0% |
| Other liabilities and charges | 164/5 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts payable | 17/49 | €5,717,253 | €5,731,001 | +€13,748 | +0.2% |
| Amounts payable after more than one year | 17 | €103,859 | €35,876 | -€67,983 | -65.5% |
| Financial debts | 170/4 | €103,859 | €35,876 | -€67,983 | -65.5% |
| Credit institutions | 173 | €103,859 | €35,876 | -€67,983 | -65.5% |
| Amounts payable within one year | 42/48 | €5,603,460 | €5,690,589 | +€87,129 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €67,803 | €67,983 | +€180 | +0.3% |
| Financial debts | 43 | €875,000 | €500,000 | -€375,000 | -42.9% |
| Credit institutions | 430/8 | €875,000 | €500,000 | -€375,000 | -42.9% |
| Trade debts | 44 | €1,447,796 | €1,585,394 | +€137,598 | +9.5% |
| Suppliers | 440/4 | €1,447,796 | €1,585,394 | +€137,598 | +9.5% |
| Advances received on contracts in progress | 46 | €623,755 | €85,500 | -€538,255 | -86.3% |
| Taxes, remuneration and social security | 45 | €359,637 | €377,243 | +€17,606 | +4.9% |
| Taxes | 450/3 | €243,090 | €225,603 | -€17,487 | -7.2% |
| Remuneration and social security | 454/9 | €116,547 | €151,640 | +€35,093 | +30.1% |
| Other amounts payable | 47/48 | €2,229,469 | €3,074,469 | +€845,000 | +37.9% |
| Accrued charges and deferred income | 492/3 | €9,934 | €4,537 | -€5,397 | -54.3% |
| Operating income | 70/76A | €31,090,229 | €31,070,816 | -€19,413 | -0.1% |
| Turnover | 70 | €30,522,785 | €30,442,555 | -€80,230 | -0.3% |
| Other operating income | 74 | €567,444 | €628,262 | +€60,818 | +10.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €29,962,450 | €30,106,639 | +€144,189 | +0.5% |
| Goods for resale, raw materials and consumables | 60 | €24,465,435 | €24,572,284 | +€106,849 | +0.4% |
| Purchases | 600/8 | €25,269,684 | €23,837,506 | -€1.4m | -5.7% |
| Change in stocks: decrease (increase) | 609 | -€804,249 | €734,778 | +€1.5m | |
| Services and other goods | 61 | €3,831,362 | €3,731,134 | -€100,228 | -2.6% |
| Remuneration, social security and pensions | 62 | €888,880 | €1,281,449 | +€392,569 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,248 | €190,223 | +€19,975 | +11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€97,494 | €256 | +€97,750 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€100,000 | -€100,000 | |
| Other operating charges | 640/8 | €600,849 | €418,931 | -€181,918 | -30.3% |
| Non-recurring operating charges | 66A | €103,171 | €12,364 | -€90,807 | -88.0% |
| Operating profit (loss) | 9901 | €1,127,779 | €964,177 | -€163,602 | -14.5% |
| Financial income | 75/76B | €174,304 | €168,076 | -€6,228 | -3.6% |
| Recurring financial income | 75 | €174,304 | €168,076 | -€6,228 | -3.6% |
| Income from current assets | 751 | €3,021 | €0 | -€3,021 | -100.0% |
| Other financial income | 752/9 | €171,283 | €168,076 | -€3,207 | -1.9% |
| Financial charges | 65/66B | €289,606 | €298,145 | +€8,539 | +2.9% |
| Recurring financial charges | 65 | €289,606 | €298,145 | +€8,539 | +2.9% |
| Debt charges | 650 | €199,964 | €213,489 | +€13,525 | +6.8% |
| Other financial charges | 652/9 | €89,642 | €84,656 | -€4,986 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,012,477 | €834,108 | -€178,369 | -17.6% |
| Income taxes | 67/77 | €240,781 | €200,772 | -€40,009 | -16.6% |
| Taxes | 670/3 | €240,781 | €200,772 | -€40,009 | -16.6% |
| Profit (loss) for the period | 9904 | €771,696 | €633,336 | -€138,360 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €771,696 | €633,336 | -€138,360 | -17.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.