DARDAR: 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.
DARDAR
Largest movements
- Cash +€39,719
up €39,719 (+240%), from €16,544 to €56,263
mainly Tax, wage and social debts (+€18,995) and Net result for the year (+€18,115)
- Intangible fixed assets -€12,003
down €12,003 (-33.4%), from €35,984 to €23,981
- Receivables within one year -€2,604
down €2,604 (-47.9%), from €5,433 to €2,829
of which Trade receivables: -€3,097
- Deferred charges and accrued income +€1,355
up €1,355 (+73.5%), from €1,845 to €3,200
- Tax, wage and social debts +€18,995
up €18,995 (+489%), from €3,883 to €22,878
of which Remuneration and social security: +€17,000
- Profit (loss) carried forward +€13,615
up €13,615, from -€13,568 to €47
- Other debts -€5,034
down €5,034 (-8.1%), from €62,272 to €57,238
- Accrued charges and deferred income -€1,503
no longer reported in 2025 (was €1,503)
- Debts after one year -€1,297
down €1,297 (-65.8%), from €1,971 to €673
- Gross operating margin +€22,432
up €22,432 (+152%), from €14,780 to €37,212
- Taxes +€3,525
new in 2025: €3,525
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 | €64,342 | €90,223 | +€25,881 | +40.2% |
| Fixed assets | 21/28 | €40,520 | €27,930 | -€12,590 | -31.1% |
| Intangible fixed assets | 21 | €35,984 | €23,981 | -€12,003 | -33.4% |
| Tangible fixed assets | 22/27 | €4,535 | €3,949 | -€587 | -12.9% |
| Plant, machinery and equipment | 23 | - | €353 | +€353 | |
| Furniture and vehicles | 24 | €4,535 | €3,596 | -€940 | -20.7% |
| Current assets | 29/58 | €23,822 | €62,293 | +€38,471 | +161% |
| Amounts receivable within one year | 40/41 | €5,433 | €2,829 | -€2,604 | -47.9% |
| Trade receivables | 40 | €5,426 | €2,329 | -€3,097 | -57.1% |
| Other amounts receivable | 41 | €7 | €500 | +€493 | +6,721% |
| Cash at bank and in hand | 54/58 | €16,544 | €56,263 | +€39,719 | +240% |
| Deferred charges and accrued income | 490/1 | €1,845 | €3,200 | +€1,355 | +73.5% |
| Total equity and liabilities | 10/49 | €64,342 | €90,223 | +€25,881 | +40.2% |
| Equity | 10/15 | -€11,568 | €2,047 | +€13,615 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,568 | €47 | +€13,615 | |
| Amounts payable | 17/49 | €75,910 | €88,176 | +€12,266 | +16.2% |
| Amounts payable after more than one year | 17 | €1,971 | €673 | -€1,297 | -65.8% |
| Financial debts | 170/4 | €1,971 | €673 | -€1,297 | -65.8% |
| Amounts payable within one year | 42/48 | €72,437 | €87,503 | +€15,066 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €1,235 | €1,297 | +€63 | +5.1% |
| Trade debts | 44 | €5,046 | €6,089 | +€1,043 | +20.7% |
| Suppliers | 440/4 | €5,046 | €6,089 | +€1,043 | +20.7% |
| Taxes, remuneration and social security | 45 | €3,883 | €22,878 | +€18,995 | +489% |
| Taxes | 450/3 | €3,883 | €5,878 | +€1,995 | +51.4% |
| Remuneration and social security | 454/9 | - | €17,000 | +€17,000 | |
| Other amounts payable | 47/48 | €62,272 | €57,238 | -€5,034 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,503 | - | -€1,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,196 | €14,905 | -€290 | -1.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,780 | €37,212 | +€22,432 | +152% |
| Operating profit (loss) | 9901 | -€803 | €21,907 | +€22,710 | |
| Financial income | 75/76B | €36 | €60 | +€24 | +67.9% |
| Recurring financial income | 75 | €36 | €60 | +€24 | +67.9% |
| Financial charges | 65/66B | €264 | €326 | +€62 | +23.3% |
| Recurring financial charges | 65 | €264 | €326 | +€62 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,032 | €21,641 | +€22,672 | |
| Income taxes | 67/77 | - | €3,525 | +€3,525 | |
| Profit (loss) for the period | 9904 | -€1,032 | €18,115 | +€19,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,032 | €18,115 | +€19,147 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.