DAREV: 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.
DAREV
Largest movements
- Tangible fixed assets +€60,332
up €60,332 (+718.6%), from €8,396 to €68,728
of which Furniture and vehicles: +€55,000
- Receivables within one year +€20,519
up €20,519 (+58.1%), from €35,328 to €55,847
of which Trade receivables: +€19,856
- Cash -€3,212
down €3,212 (-26.3%), from €12,202 to €8,990
mainly Investment in fixed assets (net) (-€60,332) and Receivables within one year (-€20,519)
- Debts after one year +€35,000
new in 2023: €35,000
- Other debts +€28,908
up €28,908 (+1980.0%), from €1,460 to €30,368
- Current portion of long-term debt +€10,071
new in 2023: €10,071
- Tax, wage and social debts +€5,127
up €5,127 (+72.5%), from €7,068 to €12,195
of which Remuneration and social security: +€10,327
- Trade debts -€3,543
down €3,543 (-12.1%), from €29,238 to €25,695
- Turnover -€136,810
no longer reported in 2023 (was €136,810)
- Purchases and services -€121,057
no longer reported in 2023 (was €121,057)
- Staff costs +€33,403
up €33,403 (+1312.5%), from €2,545 to €35,948
- Gross operating margin +€25,095
up €25,095 (+159.0%), from €15,781 to €40,876
- Other operating charges -€2,481
down €2,481 (-70.5%), from €3,521 to €1,040
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,926 | €133,565 | +€77,639 | +138.8% |
| Fixed assets | 21/28 | €8,396 | €68,728 | +€60,332 | +718.6% |
| Tangible fixed assets | 22/27 | €8,396 | €68,728 | +€60,332 | +718.6% |
| Plant, machinery and equipment | 23 | - | €5,332 | +€5,332 | |
| Furniture and vehicles | 24 | €8,396 | €63,396 | +€55,000 | +655.1% |
| Current assets | 29/58 | €47,530 | €64,837 | +€17,307 | +36.4% |
| Amounts receivable within one year | 40/41 | €35,328 | €55,847 | +€20,519 | +58.1% |
| Trade receivables | 40 | €23,106 | €42,962 | +€19,856 | +85.9% |
| Other amounts receivable | 41 | €12,222 | €12,885 | +€663 | +5.4% |
| Cash at bank and in hand | 54/58 | €12,202 | €8,990 | -€3,212 | -26.3% |
| Total equity and liabilities | 10/49 | €55,926 | €133,565 | +€77,639 | +138.8% |
| Equity | 10/15 | €18,160 | €20,236 | +€2,076 | +11.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,160 | €19,236 | +€2,076 | +12.1% |
| Amounts payable | 17/49 | €37,766 | €113,329 | +€75,563 | +200.1% |
| Amounts payable after more than one year | 17 | - | €35,000 | +€35,000 | |
| Financial debts | 170/4 | - | €35,000 | +€35,000 | |
| Amounts payable within one year | 42/48 | €37,766 | €78,329 | +€40,563 | +107.4% |
| Current portion of amounts payable after more than one year | 42 | - | €10,071 | +€10,071 | |
| Trade debts | 44 | €29,238 | €25,695 | -€3,543 | -12.1% |
| Suppliers | 440/4 | €29,238 | €25,695 | -€3,543 | -12.1% |
| Taxes, remuneration and social security | 45 | €7,068 | €12,195 | +€5,127 | +72.5% |
| Taxes | 450/3 | €7,068 | €1,868 | -€5,200 | -73.6% |
| Remuneration and social security | 454/9 | - | €10,327 | +€10,327 | |
| Other amounts payable | 47/48 | €1,460 | €30,368 | +€28,908 | +1980.0% |
| Turnover | 70 | €136,810 | - | -€136,810 | |
| Non-recurring operating income | 76A | €28 | - | -€28 | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,057 | - | -€121,057 | |
| Remuneration, social security and pensions | 62 | €2,545 | €35,948 | +€33,403 | +1312.5% |
| Other operating charges | 640/8 | €3,521 | €1,040 | -€2,481 | -70.5% |
| Gross operating margin | 9900 | €15,781 | €40,876 | +€25,095 | +159.0% |
| Operating profit (loss) | 9901 | €9,715 | €3,888 | -€5,827 | -60.0% |
| Financial charges | 65/66B | €2,615 | €1,012 | -€1,603 | -61.3% |
| Recurring financial charges | 65 | €2,615 | €1,012 | -€1,603 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €7,100 | €2,876 | -€4,224 | -59.5% |
| Income taxes | 67/77 | - | €800 | +€800 | |
| Profit (loss) for the period | 9904 | €7,100 | €2,076 | -€5,024 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,100 | €2,076 | -€5,024 | -70.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.