DARDAMMOD: 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.
DARDAMMOD
Largest movements
- Tangible fixed assets -€34,476
down €34,476 (-5.9%), from €579,472 to €544,996
of which Land and buildings: -€27,360
- Accrued charges and deferred income -€41,550
down €41,550 (-91.3%), from €45,531 to €3,981
- Debts after one year -€36,105
down €36,105 (-16.2%), from €223,395 to €187,290
of which Financial debts: -€36,105
- Other debts +€22,750
up €22,750 (+9.0%), from €251,561 to €274,311
- Profit (loss) carried forward +€14,352
up €14,352 (+105.5%), from €13,605 to €27,957
- Financial charges -€1,691
down €1,691 (-17.0%), from €9,939 to €8,248
- Taxes +€1,241
up €1,241 (+31.0%), from €4,000 to €5,241
- Gross operating margin +€1,210
up €1,210 (+1.9%), from €63,955 to €65,165
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €579,939 | €545,885 | -€34,054 | -5.9% |
| Fixed assets | 21/28 | €579,472 | €544,996 | -€34,476 | -5.9% |
| Tangible fixed assets | 22/27 | €579,472 | €544,996 | -€34,476 | -5.9% |
| Land and buildings | 22 | €563,760 | €536,400 | -€27,360 | -4.9% |
| Plant, machinery and equipment | 23 | €13,912 | €6,796 | -€7,116 | -51.2% |
| Other tangible fixed assets | 26 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €467 | €889 | +€422 | +90.4% |
| Cash at bank and in hand | 54/58 | €467 | €889 | +€422 | +90.4% |
| Total equity and liabilities | 10/49 | €579,939 | €545,885 | -€34,054 | -5.9% |
| Equity | 10/15 | €20,605 | €34,957 | +€14,352 | +69.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,605 | €27,957 | +€14,352 | +105.5% |
| Amounts payable | 17/49 | €559,334 | €510,928 | -€48,406 | -8.7% |
| Amounts payable after more than one year | 17 | €223,395 | €187,290 | -€36,105 | -16.2% |
| Financial debts | 170/4 | €211,795 | €175,690 | -€36,105 | -17.0% |
| Other amounts payable | 178/9 | €11,600 | €11,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €290,408 | €319,657 | +€29,249 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €34,847 | €36,104 | +€1,257 | +3.6% |
| Taxes, remuneration and social security | 45 | €4,000 | €9,242 | +€5,242 | +131.1% |
| Taxes | 450/3 | €4,000 | €9,242 | +€5,242 | +131.1% |
| Other amounts payable | 47/48 | €251,561 | €274,311 | +€22,750 | +9.0% |
| Accrued charges and deferred income | 492/3 | €45,531 | €3,981 | -€41,550 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,476 | €34,476 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,760 | €2,848 | +€88 | +3.2% |
| Gross operating margin | 9900 | €63,955 | €65,165 | +€1,210 | +1.9% |
| Operating profit (loss) | 9901 | €26,719 | €27,841 | +€1,122 | +4.2% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €9,939 | €8,248 | -€1,691 | -17.0% |
| Recurring financial charges | 65 | €9,939 | €8,248 | -€1,691 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €16,802 | €19,593 | +€2,791 | +16.6% |
| Income taxes | 67/77 | €4,000 | €5,241 | +€1,241 | +31.0% |
| Profit (loss) for the period | 9904 | €12,802 | €14,352 | +€1,550 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,802 | €14,352 | +€1,550 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.