DARGENT: 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.
DARGENT
Largest movements
- Current investments +€1.0m
new in 2023: €1.0m
- Tangible fixed assets +€308,540
up €308,540 (+46.6%), from €662,156 to €970,696
of which Land and buildings: +€321,026
- Receivables within one year +€130,484
up €130,484 (+65.2%), from €200,000 to €330,484
of which Trade receivables: +€102,798
- Cash -€31,801
down €31,801 (-19.9%), from €159,431 to €127,629
mainly Current investments (-€1.0m) and Investment in fixed assets (net) (-€352,686)
- Reserves +€1.4m
up €1.4m (+117.0%), from €1.2m to €2.6m
of which Distributable reserves: +€1.4m
- Debts after one year -€68,432
down €68,432 (-35.1%), from €195,086 to €126,654
- Tax, wage and social debts +€50,003
up €50,003 (+40.8%), from €122,425 to €172,428
- Financial income +€1.6m
up €1.6m (+11731.7%), from €13,607 to €1.6m
- Gross operating margin -€486,754
down €486,754 (-93.9%), from €518,465 to €31,711
- Depreciation +€13,224
up €13,224 (+42.8%), from €30,922 to €44,146
- Other operating charges -€5,946
down €5,946 (-58.5%), from €10,172 to €4,226
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 | €1,647,914 | €3,032,109 | +€1.4m | +84.0% |
| Fixed assets | 21/28 | €728,656 | €1,037,196 | +€308,540 | +42.3% |
| Tangible fixed assets | 22/27 | €662,156 | €970,696 | +€308,540 | +46.6% |
| Land and buildings | 22 | €633,222 | €954,248 | +€321,026 | +50.7% |
| Plant, machinery and equipment | 23 | €8,069 | €7,443 | -€625 | -7.8% |
| Furniture and vehicles | 24 | €20,865 | €9,004 | -€11,861 | -56.8% |
| Financial fixed assets | 28 | €66,500 | €66,500 | = | 0.0% |
| Current assets | 29/58 | €919,258 | €1,994,913 | +€1.1m | +117.0% |
| Amounts receivable after more than one year | 29 | €531,600 | €531,600 | = | 0.0% |
| Other amounts receivable | 291 | €531,600 | €531,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €200,000 | €330,484 | +€130,484 | +65.2% |
| Trade receivables | 40 | €0 | €102,798 | +€102,798 | |
| Other amounts receivable | 41 | €200,000 | €227,686 | +€27,686 | +13.8% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €159,431 | €127,629 | -€31,801 | -19.9% |
| Deferred charges and accrued income | 490/1 | €28,227 | €5,200 | -€23,027 | -81.6% |
| Total equity and liabilities | 10/49 | €1,647,914 | €3,032,109 | +€1.4m | +84.0% |
| Equity | 10/15 | €1,226,497 | €2,652,873 | +€1.4m | +116.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,218,889 | €2,645,265 | +€1.4m | +117.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €1,217,029 | €2,645,265 | +€1.4m | +117.4% |
| Profit (loss) carried forward | 14 | €1,408 | €1,408 | = | 0.0% |
| Amounts payable | 17/49 | €421,417 | €379,236 | -€42,182 | -10.0% |
| Amounts payable after more than one year | 17 | €195,086 | €126,654 | -€68,432 | -35.1% |
| Financial debts | 170/4 | €195,086 | €126,654 | -€68,432 | -35.1% |
| Amounts payable within one year | 42/48 | €226,331 | €252,582 | +€26,251 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €73,327 | €74,572 | +€1,245 | +1.7% |
| Trade debts | 44 | €29,050 | €5,582 | -€23,467 | -80.8% |
| Suppliers | 440/4 | €29,050 | €5,582 | -€23,467 | -80.8% |
| Taxes, remuneration and social security | 45 | €122,425 | €172,428 | +€50,003 | +40.8% |
| Taxes | 450/3 | €122,425 | €172,428 | +€50,003 | +40.8% |
| Other amounts payable | 47/48 | €1,530 | €0 | -€1,530 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,922 | €44,146 | +€13,224 | +42.8% |
| Other operating charges | 640/8 | €10,172 | €4,226 | -€5,946 | -58.5% |
| Gross operating margin | 9900 | €518,465 | €31,711 | -€486,754 | -93.9% |
| Operating profit (loss) | 9901 | €477,371 | -€16,661 | -€494,032 | |
| Financial income | 75/76B | €13,607 | €1,609,939 | +€1.6m | +11731.7% |
| Recurring financial income | 75 | €13,607 | €1,609,939 | +€1.6m | +11731.7% |
| Financial charges | 65/66B | €4,176 | €5,017 | +€842 | +20.2% |
| Recurring financial charges | 65 | €4,176 | €5,017 | +€842 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €486,802 | €1,588,261 | +€1.1m | +226.3% |
| Income taxes | 67/77 | €163,644 | €161,885 | -€1,760 | -1.1% |
| Profit (loss) for the period | 9904 | €323,158 | €1,426,377 | +€1.1m | +341.4% |
| Profit (loss) for the period to be appropriated | 9905 | €323,158 | €1,426,377 | +€1.1m | +341.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.