DARDI: 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.
DARDI
Largest movements
- Cash +€29,854
up €29,854 (+22.1%), from €134,952 to €164,806
mainly Net result for the year (+€73,560) and Depreciation (+€12,437)
- Receivables within one year +€21,591
up €21,591 (+1686.8%), from €1,280 to €22,871
of which Other amounts receivable: +€13,193
- Tangible fixed assets -€5,712
down €5,712 (-6.1%), from €93,744 to €88,033
- Profit (loss) carried forward +€73,560
up €73,560 (+52.9%), from €139,185 to €212,745
- Tax, wage and social debts -€20,013
down €20,013 (-37.5%), from €53,415 to €33,402
of which Remuneration and social security: -€10,615
- Other debts -€8,074
down €8,074 (-63.6%), from €12,691 to €4,617
- Trade debts +€5,262
up €5,262 (+109.5%), from €4,807 to €10,070
- Accrued charges and deferred income -€4,264
down €4,264 (-100.0%), from €4,264 to €0
- Turnover +€280,268
up €280,268, from €0 to €280,268
- Purchases and services +€141,039
up €141,039, from €0 to €141,039
- Gross operating margin +€51,580
up €51,580 (+58.8%), from €87,648 to €139,228
- Financial income -€36,611
down €36,611 (-100.0%), from €36,611 to €0
- Staff costs +€7,108
up €7,108 (+44.3%), from €16,064 to €23,172
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 | €234,822 | €281,293 | +€46,470 | +19.8% |
| Fixed assets | 21/28 | €93,744 | €88,033 | -€5,712 | -6.1% |
| Tangible fixed assets | 22/27 | €93,744 | €88,033 | -€5,712 | -6.1% |
| Land and buildings | 22 | €69,190 | €66,347 | -€2,843 | -4.1% |
| Plant, machinery and equipment | 23 | €24,326 | €21,686 | -€2,640 | -10.9% |
| Furniture and vehicles | 24 | €228 | €0 | -€228 | -100.0% |
| Current assets | 29/58 | €141,078 | €193,260 | +€52,182 | +37.0% |
| Stocks and contracts in progress | 3 | €4,846 | €5,528 | +€682 | +14.1% |
| Stocks | 30/36 | €4,846 | €5,528 | +€682 | +14.1% |
| Amounts receivable within one year | 40/41 | €1,280 | €22,871 | +€21,591 | +1686.8% |
| Trade receivables | 40 | €1,280 | €9,677 | +€8,397 | +656.0% |
| Other amounts receivable | 41 | €0 | €13,193 | +€13,193 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €134,952 | €164,806 | +€29,854 | +22.1% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €234,822 | €281,293 | +€46,470 | +19.8% |
| Equity | 10/15 | €159,645 | €233,205 | +€73,560 | +46.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,185 | €212,745 | +€73,560 | +52.9% |
| Amounts payable | 17/49 | €75,178 | €48,088 | -€27,089 | -36.0% |
| Amounts payable within one year | 42/48 | €70,914 | €48,088 | -€22,825 | -32.2% |
| Trade debts | 44 | €4,807 | €10,070 | +€5,262 | +109.5% |
| Suppliers | 440/4 | €4,807 | €10,070 | +€5,262 | +109.5% |
| Taxes, remuneration and social security | 45 | €53,415 | €33,402 | -€20,013 | -37.5% |
| Taxes | 450/3 | €39,699 | €30,300 | -€9,399 | -23.7% |
| Remuneration and social security | 454/9 | €13,716 | €3,102 | -€10,615 | -77.4% |
| Other amounts payable | 47/48 | €12,691 | €4,617 | -€8,074 | -63.6% |
| Accrued charges and deferred income | 492/3 | €4,264 | €0 | -€4,264 | -100.0% |
| Turnover | 70 | €0 | €280,268 | +€280,268 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €141,039 | +€141,039 | |
| Remuneration, social security and pensions | 62 | €16,064 | €23,172 | +€7,108 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,942 | €12,437 | +€3,494 | +39.1% |
| Other operating charges | 640/8 | €2,392 | €1,018 | -€1,374 | -57.5% |
| Gross operating margin | 9900 | €87,648 | €139,228 | +€51,580 | +58.8% |
| Operating profit (loss) | 9901 | €60,250 | €102,602 | +€42,352 | +70.3% |
| Financial income | 75/76B | €36,611 | €0 | -€36,611 | -100.0% |
| Recurring financial income | 75 | €36,611 | €0 | -€36,611 | -100.0% |
| Financial charges | 65/66B | €2,112 | €4,857 | +€2,746 | +130.0% |
| Recurring financial charges | 65 | €2,112 | €4,857 | +€2,746 | +130.0% |
| Profit (loss) for the period before taxes | 9903 | €94,750 | €97,744 | +€2,995 | +3.2% |
| Income taxes | 67/77 | €25,674 | €24,185 | -€1,489 | -5.8% |
| Profit (loss) for the period | 9904 | €69,076 | €73,560 | +€4,484 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,076 | €73,560 | +€4,484 | +6.5% |
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.