DARDING MANAGEMENT: 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.
DARDING MANAGEMENT
Largest movements
- Receivables within one year +€177,199
up €177,199 (+100.4%), from €176,434 to €353,633
of which Trade receivables: +€132,654
- Trade debts +€241,817
up €241,817 (+60.1%), from €402,087 to €643,904
- Profit (loss) carried forward -€50,807
down €50,807 (-50.3%), from €101,100 to €50,293
- Debts after one year -€10,330
down €10,330 (-36.0%), from €28,732 to €18,402
- Gross operating margin -€93,308
down €93,308, from €36,950 to -€56,358
- Taxes -€12,184
down €12,184 (-97.6%), from €12,478 to €294
- Depreciation -€843
no longer reported in 2025 (was €843)
- Financial income +€677
up €677 (+4.9%), from €13,711 to €14,387
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €604,051 | €781,250 | +€177,199 | +29.3% |
| Fixed assets | 21/28 | €42,567 | €42,567 | = | 0.0% |
| Financial fixed assets | 28 | €42,567 | €42,567 | = | 0.0% |
| Current assets | 29/58 | €561,484 | €738,683 | +€177,199 | +31.6% |
| Amounts receivable after more than one year | 29 | €384,300 | €384,300 | = | 0.0% |
| Other amounts receivable | 291 | €384,300 | €384,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €176,434 | €353,633 | +€177,199 | +100.4% |
| Trade receivables | 40 | €114,490 | €247,143 | +€132,654 | +115.9% |
| Other amounts receivable | 41 | €61,944 | €106,490 | +€44,546 | +71.9% |
| Deferred charges and accrued income | 490/1 | €750 | €750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €604,051 | €781,250 | +€177,199 | +29.3% |
| Equity | 10/15 | €114,740 | €63,933 | -€50,807 | -44.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | - | -€1,240 | |
| Legal reserve | 130 | €1,240 | - | -€1,240 | |
| Distributable reserves | 133 | - | €1,240 | +€1,240 | |
| Profit (loss) carried forward | 14 | €101,100 | €50,293 | -€50,807 | -50.3% |
| Amounts payable | 17/49 | €489,311 | €717,317 | +€228,006 | +46.6% |
| Amounts payable after more than one year | 17 | €28,732 | €18,402 | -€10,330 | -36.0% |
| Financial debts | 170/4 | €28,732 | €18,402 | -€10,330 | -36.0% |
| Amounts payable within one year | 42/48 | €460,579 | €697,469 | +€236,890 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €9,485 | €10,330 | +€845 | +8.9% |
| Financial debts | 43 | €19,792 | €15,725 | -€4,067 | -20.5% |
| Credit institutions | 430/8 | €19,792 | €15,725 | -€4,067 | -20.5% |
| Trade debts | 44 | €402,087 | €643,904 | +€241,817 | +60.1% |
| Suppliers | 440/4 | €402,087 | €643,904 | +€241,817 | +60.1% |
| Taxes, remuneration and social security | 45 | €29,162 | €27,456 | -€1,706 | -5.8% |
| Taxes | 450/3 | €12,226 | €12,521 | +€294 | +2.4% |
| Remuneration and social security | 454/9 | €16,936 | €14,936 | -€2,000 | -11.8% |
| Other amounts payable | 47/48 | €53 | €53 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,446 | +€1,446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | - | -€843 | |
| Other operating charges | 640/8 | €2,762 | €3,001 | +€239 | +8.7% |
| Gross operating margin | 9900 | €36,950 | -€56,358 | -€93,308 | |
| Operating profit (loss) | 9901 | €33,346 | -€59,359 | -€92,705 | |
| Financial income | 75/76B | €13,711 | €14,387 | +€677 | +4.9% |
| Recurring financial income | 75 | €13,711 | €14,387 | +€677 | +4.9% |
| Financial charges | 65/66B | €5,991 | €5,541 | -€450 | -7.5% |
| Recurring financial charges | 65 | €5,991 | €5,541 | -€450 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €41,065 | -€50,512 | -€91,578 | |
| Income taxes | 67/77 | €12,478 | €294 | -€12,184 | -97.6% |
| Profit (loss) for the period | 9904 | €28,587 | -€50,807 | -€79,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,587 | -€50,807 | -€79,394 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.