DARIA 1070: 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.
DARIA 1070
Largest movements
- Receivables within one year +€22,902
up €22,902 (+89.7%), from €25,524 to €48,427
of which Trade receivables: +€35,947
- Tangible fixed assets -€13,103
down €13,103 (-51.8%), from €25,292 to €12,189
of which Furniture and vehicles: -€12,009
- Cash +€2,650
up €2,650 (+79.4%), from €3,338 to €5,988
mainly Trade debts (+€31,058) and Investment in fixed assets (net) (+€8,773)
- Intangible fixed assets -€2,000
down €2,000 (-36.2%), from €5,523 to €3,523
- Trade debts +€31,058
up €31,058 (+246%), from €12,637 to €43,694
- Other debts -€19,419
down €19,419 (-89.4%), from €21,715 to €2,296
- Tax, wage and social debts +€6,126
up €6,126 (+66.1%), from €9,274 to €15,400
of which Remuneration and social security: +€15,400
- Profit (loss) carried forward -€4,490
down €4,490 (-46.5%), from €9,652 to €5,162
- Current portion of long-term debt -€2,754
no longer reported in 2024 (was €2,754)
- Gross operating margin +€15,103
up €15,103, from -€6,039 to €9,065
- Depreciation -€7,327
down €7,327 (-53.6%), from €13,658 to €6,330
- Staff costs +€4,205
up €4,205, from €0 to €4,205
- Other operating charges -€1,605
down €1,605 (-49.3%), from €3,259 to €1,653
- Financial charges +€319
up €319 (+47.1%), from €677 to €996
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,947 | €89,467 | +€10,520 | +13.3% |
| Fixed assets | 21/28 | €30,816 | €15,713 | -€15,103 | -49.0% |
| Intangible fixed assets | 21 | €5,523 | €3,523 | -€2,000 | -36.2% |
| Tangible fixed assets | 22/27 | €25,292 | €12,189 | -€13,103 | -51.8% |
| Furniture and vehicles | 24 | €18,726 | €6,718 | -€12,009 | -64.1% |
| Other tangible fixed assets | 26 | €6,566 | €5,472 | -€1,094 | -16.7% |
| Current assets | 29/58 | €48,131 | €73,755 | +€25,623 | +53.2% |
| Stocks and contracts in progress | 3 | €17,870 | €17,870 | = | 0.0% |
| Stocks | 30/36 | €17,870 | €17,870 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,524 | €48,427 | +€22,902 | +89.7% |
| Trade receivables | 40 | €1,983 | €37,931 | +€35,947 | +1,813% |
| Other amounts receivable | 41 | €23,541 | €10,496 | -€13,045 | -55.4% |
| Cash at bank and in hand | 54/58 | €3,338 | €5,988 | +€2,650 | +79.4% |
| Deferred charges and accrued income | 490/1 | €1,399 | €1,470 | +€71 | +5.1% |
| Total equity and liabilities | 10/49 | €78,947 | €89,467 | +€10,520 | +13.3% |
| Equity | 10/15 | €28,552 | €24,062 | -€4,490 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €299 | €299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €299 | €299 | = | 0.0% |
| Reserves not available under the articles | 1311 | €299 | €299 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,652 | €5,162 | -€4,490 | -46.5% |
| Amounts payable | 17/49 | €50,395 | €65,406 | +€15,011 | +29.8% |
| Amounts payable after more than one year | 17 | €4,015 | €4,015 | = | 0.0% |
| Financial debts | 170/4 | €4,015 | €4,015 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,380 | €61,391 | +€15,011 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €2,754 | - | -€2,754 | |
| Trade debts | 44 | €12,637 | €43,694 | +€31,058 | +246% |
| Suppliers | 440/4 | €12,637 | €43,694 | +€31,058 | +246% |
| Taxes, remuneration and social security | 45 | €9,274 | €15,400 | +€6,126 | +66.1% |
| Taxes | 450/3 | €9,274 | - | -€9,274 | |
| Remuneration and social security | 454/9 | - | €15,400 | +€15,400 | |
| Other amounts payable | 47/48 | €21,715 | €2,296 | -€19,419 | -89.4% |
| Non-recurring operating income | 76A | €0 | €3,624 | +€3,624 | |
| Remuneration, social security and pensions | 62 | €0 | €4,205 | +€4,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,658 | €6,330 | -€7,327 | -53.6% |
| Other operating charges | 640/8 | €3,259 | €1,653 | -€1,605 | -49.3% |
| Non-recurring operating charges | 66A | €89 | - | -€89 | |
| Gross operating margin | 9900 | -€6,039 | €9,065 | +€15,103 | |
| Operating profit (loss) | 9901 | -€23,044 | -€3,124 | +€19,920 | +86.4% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €677 | €996 | +€319 | +47.1% |
| Recurring financial charges | 65 | €677 | €996 | +€319 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,679 | -€4,119 | +€19,559 | +82.6% |
| Income taxes | 67/77 | €586 | €371 | -€215 | -36.7% |
| Profit (loss) for the period | 9904 | -€24,265 | -€4,490 | +€19,775 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,265 | -€4,490 | +€19,775 | +81.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.