DARE2sTORE: 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.
DARE2sTORE
Largest movements
- Cash +€102,739
up €102,739 (+2531.2%), from €4,059 to €106,797
mainly Net result for the year (+€60,547) and Tax, wage and social debts (+€26,460)
- Stocks and contracts -€10,400
down €10,400 (-100.0%), from €10,400 to €0
- Receivables within one year -€6,121
down €6,121 (-49.7%), from €12,312 to €6,190
of which Trade receivables: -€8,434
- Tangible fixed assets -€1,753
down €1,753 (-100.0%), from €1,753 to €0
- Reserves +€60,547
new in 2025: €60,547
- Tax, wage and social debts +€26,460
up €26,460 (+9527.5%), from €278 to €26,738
- Trade debts -€4,197
down €4,197 (-90.8%), from €4,620 to €423
- Debts after one year +€1,575
up €1,575 (+18.7%), from €8,425 to €10,000
- Gross operating margin +€89,132
up €89,132 (+7844.4%), from €1,136 to €90,268
- Taxes +€27,742
up €27,742, from €0 to €27,742
- Financial charges -€1,210
down €1,210 (-44.5%), from €2,719 to €1,510
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 | €28,669 | €113,136 | +€84,467 | +294.6% |
| Fixed assets | 21/28 | €1,753 | €0 | -€1,753 | -100.0% |
| Tangible fixed assets | 22/27 | €1,753 | €0 | -€1,753 | -100.0% |
| Furniture and vehicles | 24 | €1,753 | €0 | -€1,753 | -100.0% |
| Current assets | 29/58 | €26,916 | €113,136 | +€86,220 | +320.3% |
| Stocks and contracts in progress | 3 | €10,400 | €0 | -€10,400 | -100.0% |
| Stocks | 30/36 | €10,400 | €0 | -€10,400 | -100.0% |
| Amounts receivable within one year | 40/41 | €12,312 | €6,190 | -€6,121 | -49.7% |
| Trade receivables | 40 | €11,562 | €3,128 | -€8,434 | -72.9% |
| Other amounts receivable | 41 | €750 | €3,063 | +€2,313 | +308.3% |
| Cash at bank and in hand | 54/58 | €4,059 | €106,797 | +€102,739 | +2531.2% |
| Deferred charges and accrued income | 490/1 | €146 | €148 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €28,669 | €113,136 | +€84,467 | +294.6% |
| Equity | 10/15 | €7,111 | €67,659 | +€60,547 | +851.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €60,547 | +€60,547 | |
| Distributable reserves | 133 | - | €60,547 | +€60,547 | |
| Profit (loss) carried forward | 14 | €4,611 | €4,611 | = | 0.0% |
| Amounts payable | 17/49 | €21,558 | €45,478 | +€23,920 | +111.0% |
| Amounts payable after more than one year | 17 | €8,425 | €10,000 | +€1,575 | +18.7% |
| Other amounts payable | 178/9 | €8,425 | €10,000 | +€1,575 | +18.7% |
| Amounts payable within one year | 42/48 | €8,070 | €31,390 | +€23,320 | +289.0% |
| Trade debts | 44 | €4,620 | €423 | -€4,197 | -90.8% |
| Suppliers | 440/4 | €4,620 | €423 | -€4,197 | -90.8% |
| Taxes, remuneration and social security | 45 | €278 | €26,738 | +€26,460 | +9527.5% |
| Taxes | 450/3 | €278 | €26,738 | +€26,460 | +9527.5% |
| Other amounts payable | 47/48 | €3,173 | €4,229 | +€1,057 | +33.3% |
| Accrued charges and deferred income | 492/3 | €5,063 | €4,088 | -€975 | -19.3% |
| Non-recurring operating income | 76A | - | €87,904 | +€87,904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €0 | -€410 | -100.0% |
| Other operating charges | 640/8 | €772 | €470 | -€302 | -39.1% |
| Gross operating margin | 9900 | €1,136 | €90,268 | +€89,132 | +7844.4% |
| Operating profit (loss) | 9901 | -€46 | €89,798 | +€89,844 | |
| Financial income | 75/76B | €42 | €1 | -€41 | -97.6% |
| Recurring financial income | 75 | €42 | €1 | -€41 | -97.6% |
| Financial charges | 65/66B | €2,719 | €1,510 | -€1,210 | -44.5% |
| Recurring financial charges | 65 | €2,719 | €1,510 | -€1,210 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,723 | €88,289 | +€91,012 | |
| Income taxes | 67/77 | €0 | €27,742 | +€27,742 | |
| Profit (loss) for the period | 9904 | -€2,723 | €60,547 | +€63,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,723 | €60,547 | +€63,270 |
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 4 October 2026 via checked.be.