DARDEN: 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.
DARDEN
Largest movements
- Financial fixed assets +€2.1m
up €2.1m (+11.7%), from €18.3m to €20.4m
- Short-term financial debts +€3.1m
new in 2025: €3.1m
- Profit (loss) carried forward -€584,881
down €584,881 (-221.7%), from -€263,766 to -€848,647
- Financial charges +€1.4m
up €1.4m (+478.4%), from €299,881 to €1.7m
of which Financial charges: +€1.3m
- Financial income +€1.4m
up €1.4m (+1803.4%), from €76,932 to €1.5m
of which Financial income: +€1.1m
- Taxes +€171,961
up €171,961 (+7640.5%), from €2,251 to €174,211
- Gross operating margin -€52,952
down €52,952 (-160.6%), from -€32,969 to -€85,921
- Other operating charges +€48,989
up €48,989 (+12647.5%), from €387 to €49,376
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 | €53,767,800 | €56,145,426 | +€2.4m | +4.4% |
| Formation expenses | 20 | €5,210 | - | -€5,210 | |
| Fixed assets | 21/28 | €18,284,245 | €20,420,072 | +€2.1m | +11.7% |
| Financial fixed assets | 28 | €18,284,245 | €20,420,072 | +€2.1m | +11.7% |
| Current assets | 29/58 | €35,478,346 | €35,725,354 | +€247,008 | +0.7% |
| Amounts receivable within one year | 40/41 | €66,058 | €12,308 | -€53,750 | -81.4% |
| Other amounts receivable | 41 | €66,058 | €12,308 | -€53,750 | -81.4% |
| Current investments | 50/53 | €35,369,629 | €35,502,373 | +€132,744 | +0.4% |
| Cash at bank and in hand | 54/58 | €41,796 | €209,810 | +€168,014 | +402.0% |
| Deferred charges and accrued income | 490/1 | €862 | €862 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,767,800 | €56,145,426 | +€2.4m | +4.4% |
| Equity | 10/15 | €34,775,911 | €34,191,030 | -€584,881 | -1.7% |
| Contributions | 10/11 | €35,039,677 | €35,039,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,766 | -€848,647 | -€584,881 | -221.7% |
| Amounts payable | 17/49 | €18,991,890 | €21,954,397 | +€3.0m | +15.6% |
| Amounts payable within one year | 42/48 | €18,991,871 | €21,951,730 | +€3.0m | +15.6% |
| Financial debts | 43 | - | €3,095,080 | +€3.1m | |
| Credit institutions | 430/8 | - | €3,095,080 | +€3.1m | |
| Trade debts | 44 | €23,854 | €28,624 | +€4,770 | +20.0% |
| Suppliers | 440/4 | €23,854 | €28,624 | +€4,770 | +20.0% |
| Taxes, remuneration and social security | 45 | - | €136,677 | +€136,677 | |
| Taxes | 450/3 | - | €136,677 | +€136,677 | |
| Other amounts payable | 47/48 | €18,968,017 | €18,691,349 | -€276,668 | -1.5% |
| Accrued charges and deferred income | 492/3 | €18 | €2,666 | +€2,648 | +14405.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,210 | €5,210 | +€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €49,376 | +€48,989 | +12647.5% |
| Gross operating margin | 9900 | -€32,969 | -€85,921 | -€52,952 | -160.6% |
| Operating profit (loss) | 9901 | -€38,566 | -€140,507 | -€101,940 | -264.3% |
| Financial income | 75/76B | €76,932 | €1,464,286 | +€1.4m | +1803.4% |
| Recurring financial income | 75 | €76,932 | €1,193,781 | +€1.1m | +1451.7% |
| Non-recurring financial income | 76B | - | €270,505 | +€270,505 | |
| Financial charges | 65/66B | €299,881 | €1,734,449 | +€1.4m | +478.4% |
| Recurring financial charges | 65 | €299,881 | €1,619,802 | +€1.3m | +440.1% |
| Non-recurring financial charges | 66B | - | €114,648 | +€114,648 | |
| Profit (loss) for the period before taxes | 9903 | -€261,515 | -€410,670 | -€149,155 | -57.0% |
| Income taxes | 67/77 | €2,251 | €174,211 | +€171,961 | +7640.5% |
| Profit (loss) for the period | 9904 | -€263,766 | -€584,881 | -€321,115 | -121.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€263,766 | -€584,881 | -€321,115 | -121.7% |
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 8 October 2026 via checked.be.