DARICHLI: 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.
DARICHLI
Largest movements
- Cash +€61,025
up €61,025 (+35.0%), from €174,336 to €235,360
mainly Net result for the year (+€80,859) and Depreciation (+€28,717)
- Receivables within one year +€26,679
up €26,679 (+46.8%), from €57,025 to €83,704
of which Trade receivables: +€21,777
- Tangible fixed assets -€16,226
down €16,226 (-20.4%), from €79,581 to €63,355
of which Furniture and vehicles: -€16,132
- Reserves +€80,859
up €80,859 (+27.3%), from €295,981 to €376,840
of which Distributable reserves: +€80,859
- Trade debts -€10,697
down €10,697 (-62.6%), from €17,095 to €6,398
- Other debts -€4,672
no longer reported in 2025 (was €4,672)
- Gross operating margin +€28,844
up €28,844 (+25.4%), from €113,381 to €142,225
- Taxes +€9,242
up €9,242 (+40.8%), from €22,663 to €31,905
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 | €326,222 | €393,020 | +€66,798 | +20.5% |
| Fixed assets | 21/28 | €79,681 | €63,455 | -€16,226 | -20.4% |
| Tangible fixed assets | 22/27 | €79,581 | €63,355 | -€16,226 | -20.4% |
| Plant, machinery and equipment | 23 | €20,912 | €20,818 | -€94 | -0.5% |
| Furniture and vehicles | 24 | €58,668 | €42,536 | -€16,132 | -27.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €246,541 | €329,566 | +€83,025 | +33.7% |
| Stocks and contracts in progress | 3 | €11,440 | €8,648 | -€2,792 | -24.4% |
| Stocks | 30/36 | €11,440 | €8,648 | -€2,792 | -24.4% |
| Amounts receivable within one year | 40/41 | €57,025 | €83,704 | +€26,679 | +46.8% |
| Trade receivables | 40 | €24,971 | €46,747 | +€21,777 | +87.2% |
| Other amounts receivable | 41 | €32,055 | €36,957 | +€4,902 | +15.3% |
| Cash at bank and in hand | 54/58 | €174,336 | €235,360 | +€61,025 | +35.0% |
| Deferred charges and accrued income | 490/1 | €3,740 | €1,853 | -€1,888 | -50.5% |
| Total equity and liabilities | 10/49 | €326,222 | €393,020 | +€66,798 | +20.5% |
| Equity | 10/15 | €302,181 | €383,040 | +€80,859 | +26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €295,981 | €376,840 | +€80,859 | +27.3% |
| Tax-exempt reserves | 132 | €29,495 | €29,495 | = | 0.0% |
| Distributable reserves | 133 | €266,486 | €347,345 | +€80,859 | +30.3% |
| Amounts payable | 17/49 | €24,041 | €9,981 | -€14,061 | -58.5% |
| Amounts payable within one year | 42/48 | €22,013 | €7,953 | -€14,061 | -63.9% |
| Trade debts | 44 | €17,095 | €6,398 | -€10,697 | -62.6% |
| Suppliers | 440/4 | €17,095 | €6,398 | -€10,697 | -62.6% |
| Taxes, remuneration and social security | 45 | €246 | €1,555 | +€1,309 | +532.3% |
| Taxes | 450/3 | €246 | €1,555 | +€1,309 | +532.3% |
| Other amounts payable | 47/48 | €4,672 | - | -€4,672 | |
| Accrued charges and deferred income | 492/3 | €2,028 | €2,028 | = | 0.0% |
| Non-recurring operating income | 76A | €16,500 | - | -€16,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,486 | €28,717 | +€1,231 | +4.5% |
| Other operating charges | 640/8 | €1,267 | €939 | -€328 | -25.9% |
| Gross operating margin | 9900 | €113,381 | €142,225 | +€28,844 | +25.4% |
| Operating profit (loss) | 9901 | €84,627 | €112,569 | +€27,941 | +33.0% |
| Financial income | 75/76B | €218 | €1,312 | +€1,094 | +502.1% |
| Recurring financial income | 75 | €218 | €1,312 | +€1,094 | +502.1% |
| Financial charges | 65/66B | €398 | €1,117 | +€719 | +180.8% |
| Recurring financial charges | 65 | €398 | €1,117 | +€719 | +180.8% |
| Profit (loss) for the period before taxes | 9903 | €84,447 | €112,764 | +€28,316 | +33.5% |
| Income taxes | 67/77 | €22,663 | €31,905 | +€9,242 | +40.8% |
| Profit (loss) for the period | 9904 | €61,785 | €80,859 | +€19,075 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,785 | €80,859 | +€19,075 | +30.9% |
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 8 October 2026 via checked.be.