DARDENNE LOCATION: 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.
DARDENNE LOCATION
Largest movements
- Receivables within one year +€8,483
up €8,483 (+52.4%), from €16,189 to €24,672
of which Trade receivables: +€4,419
- Trade debts +€14,282
up €14,282 (+458%), from €3,120 to €17,402
- Debts after one year -€13,274
down €13,274 (-4.7%), from €284,648 to €271,374
of which Other amounts payable: -€15,260
- Current portion of long-term debt +€6,263
up €6,263 (+9.4%), from €66,937 to €73,200
- Reserves +€5,454
up €5,454 (+7.3%), from €74,643 to €80,097
of which Distributable reserves: +€5,454
- Short-term financial debts +€5,000
new in 2025: €5,000
- Gross operating margin -€32,074
down €32,074 (-21.7%), from €147,654 to €115,580
- Depreciation -€4,736
down €4,736 (-4.8%), from €98,360 to €93,624
- Taxes -€3,588
down €3,588 (-59.2%), from €6,064 to €2,476
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 | €426,650 | €441,274 | +€14,624 | +3.4% |
| Fixed assets | 21/28 | €392,718 | €395,708 | +€2,990 | +0.8% |
| Tangible fixed assets | 22/27 | €392,718 | €395,708 | +€2,990 | +0.8% |
| Land and buildings | 22 | €111,112 | €102,510 | -€8,602 | -7.7% |
| Plant, machinery and equipment | 23 | €78,476 | €56,657 | -€21,819 | -27.8% |
| Furniture and vehicles | 24 | €9,551 | €54,286 | +€44,735 | +468% |
| Leasing and similar rights | 25 | €143,043 | €135,484 | -€7,559 | -5.3% |
| Other tangible fixed assets | 26 | €50,536 | €46,771 | -€3,765 | -7.5% |
| Current assets | 29/58 | €33,932 | €45,566 | +€11,634 | +34.3% |
| Amounts receivable within one year | 40/41 | €16,189 | €24,672 | +€8,483 | +52.4% |
| Trade receivables | 40 | €16,189 | €20,608 | +€4,419 | +27.3% |
| Other amounts receivable | 41 | - | €4,064 | +€4,064 | |
| Cash at bank and in hand | 54/58 | €12,233 | €15,552 | +€3,319 | +27.1% |
| Deferred charges and accrued income | 490/1 | €5,510 | €5,342 | -€168 | -3.0% |
| Total equity and liabilities | 10/49 | €426,650 | €441,274 | +€14,624 | +3.4% |
| Equity | 10/15 | €59,564 | €65,018 | +€5,454 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,643 | €80,097 | +€5,454 | +7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,783 | €78,237 | +€5,454 | +7.5% |
| Profit (loss) carried forward | 14 | -€33,679 | -€33,679 | = | 0.0% |
| Amounts payable | 17/49 | €367,086 | €376,256 | +€9,170 | +2.5% |
| Amounts payable after more than one year | 17 | €284,648 | €271,374 | -€13,274 | -4.7% |
| Financial debts | 170/4 | €259,260 | €261,246 | +€1,986 | +0.8% |
| Other amounts payable | 178/9 | €25,388 | €10,128 | -€15,260 | -60.1% |
| Amounts payable within one year | 42/48 | €82,438 | €104,882 | +€22,444 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €66,937 | €73,200 | +€6,263 | +9.4% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €3,120 | €17,402 | +€14,282 | +458% |
| Suppliers | 440/4 | €3,120 | €17,402 | +€14,282 | +458% |
| Taxes, remuneration and social security | 45 | €12,381 | €9,280 | -€3,101 | -25.0% |
| Taxes | 450/3 | €12,381 | €9,280 | -€3,101 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,360 | €93,624 | -€4,736 | -4.8% |
| Other operating charges | 640/8 | €4,292 | €4,714 | +€422 | +9.8% |
| Gross operating margin | 9900 | €147,654 | €115,580 | -€32,074 | -21.7% |
| Operating profit (loss) | 9901 | €45,002 | €17,242 | -€27,760 | -61.7% |
| Financial income | 75/76B | €51 | €29 | -€22 | -43.1% |
| Recurring financial income | 75 | €51 | €29 | -€22 | -43.1% |
| Financial charges | 65/66B | €9,961 | €9,341 | -€620 | -6.2% |
| Recurring financial charges | 65 | €9,961 | €9,341 | -€620 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €35,092 | €7,930 | -€27,162 | -77.4% |
| Income taxes | 67/77 | €6,064 | €2,476 | -€3,588 | -59.2% |
| Profit (loss) for the period | 9904 | €29,028 | €5,454 | -€23,574 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,028 | €5,454 | -€23,574 | -81.2% |
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 1 November 2026 via checked.be.