DARI-NEILA: what changed
DARI-NEILA
Largest movements
- Receivables within one year +€39,902
up €39,902 (+18.1%), from €220,075 to €259,977
of which Trade receivables: +€34,643
- Tangible fixed assets +€25,854
up €25,854 (+388%), from €6,666 to €32,520
- Cash +€22,125
up €22,125 (+24.8%), from €89,377 to €111,502
mainly Trade debts (+€82,072) and Net result for the year (+€16,017)
- Deferred charges and accrued income +€6,991
up €6,991 (+72.5%), from €9,638 to €16,629
- Trade debts +€82,072
up €82,072 (+92.0%), from €89,246 to €171,318
- Profit (loss) carried forward +€16,017
up €16,017 (+6.4%), from €251,767 to €267,784
- Gross operating margin +€18,104
up €18,104 (+16.0%), from €113,224 to €131,328
- Staff costs +€17,129
up €17,129 (+20.9%), from €82,097 to €99,226
- Financial income +€10,205
up €10,205 (+1,747%), from €584 to €10,789
of which Non-recurring financial income: +€10,137
- Depreciation +€5,838
up €5,838 (+175%), from €3,333 to €9,171
- Other operating charges +€3,685
up €3,685 (+612%), from €602 to €4,287
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,405 | €472,322 | +€94,917 | +25.1% |
| Fixed assets | 21/28 | €7,866 | €33,720 | +€25,854 | +329% |
| Tangible fixed assets | 22/27 | €6,666 | €32,520 | +€25,854 | +388% |
| Furniture and vehicles | 24 | €6,666 | €32,520 | +€25,854 | +388% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €369,539 | €438,602 | +€69,063 | +18.7% |
| Stocks and contracts in progress | 3 | €50,449 | €50,449 | = | 0.0% |
| Stocks | 30/36 | €50,449 | €50,449 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,075 | €259,977 | +€39,902 | +18.1% |
| Trade receivables | 40 | €165,301 | €199,944 | +€34,643 | +21.0% |
| Other amounts receivable | 41 | €54,774 | €60,033 | +€5,259 | +9.6% |
| Current investments | 50/53 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €89,377 | €111,502 | +€22,125 | +24.8% |
| Deferred charges and accrued income | 490/1 | €9,638 | €16,629 | +€6,991 | +72.5% |
| Total equity and liabilities | 10/49 | €377,405 | €472,322 | +€94,917 | +25.1% |
| Equity | 10/15 | €267,127 | €283,144 | +€16,017 | +6.0% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 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 | €251,767 | €267,784 | +€16,017 | +6.4% |
| Amounts payable | 17/49 | €110,278 | €189,178 | +€78,900 | +71.5% |
| Amounts payable within one year | 42/48 | €110,278 | €189,178 | +€78,900 | +71.5% |
| Trade debts | 44 | €89,246 | €171,318 | +€82,072 | +92.0% |
| Suppliers | 440/4 | €89,246 | €171,318 | +€82,072 | +92.0% |
| Taxes, remuneration and social security | 45 | €4,732 | €5,281 | +€549 | +11.6% |
| Remuneration and social security | 454/9 | €4,732 | €5,281 | +€549 | +11.6% |
| Other amounts payable | 47/48 | €16,300 | €12,579 | -€3,721 | -22.8% |
| Remuneration, social security and pensions | 62 | €82,097 | €99,226 | +€17,129 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €9,171 | +€5,838 | +175% |
| Other operating charges | 640/8 | €602 | €4,287 | +€3,685 | +612% |
| Gross operating margin | 9900 | €113,224 | €131,328 | +€18,104 | +16.0% |
| Operating profit (loss) | 9901 | €27,192 | €18,644 | -€8,548 | -31.4% |
| Financial income | 75/76B | €584 | €10,789 | +€10,205 | +1,747% |
| Recurring financial income | 75 | €5 | €73 | +€68 | +1,360% |
| Non-recurring financial income | 76B | €579 | €10,716 | +€10,137 | +1,751% |
| Financial charges | 65/66B | €405 | €405 | = | 0.0% |
| Recurring financial charges | 65 | €405 | €405 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €27,371 | €29,028 | +€1,657 | +6.1% |
| Income taxes | 67/77 | €16,200 | €13,011 | -€3,189 | -19.7% |
| Profit (loss) for the period | 9904 | €11,171 | €16,017 | +€4,846 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,171 | €16,017 | +€4,846 | +43.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.