DARICOM: 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.
DARICOM
Largest movements
- Tangible fixed assets -€46,741
down €46,741 (-10.4%), from €447,814 to €401,073
of which Land and buildings: -€44,779
- Current portion of long-term debt -€48,379
no longer reported in 2025 (was €48,379)
- Trade debts -€7,576
down €7,576 (-91.7%), from €8,260 to €684
- Gross operating margin -€23,304
down €23,304 (-28.5%), from €81,670 to €58,366
- Depreciation -€3,830
down €3,830 (-7.6%), from €50,572 to €46,741
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 | €632,777 | €583,974 | -€48,802 | -7.7% |
| Fixed assets | 21/28 | €447,814 | €401,073 | -€46,741 | -10.4% |
| Tangible fixed assets | 22/27 | €447,814 | €401,073 | -€46,741 | -10.4% |
| Land and buildings | 22 | €440,478 | €395,699 | -€44,779 | -10.2% |
| Furniture and vehicles | 24 | €7,336 | €5,374 | -€1,962 | -26.7% |
| Current assets | 29/58 | €184,963 | €182,902 | -€2,061 | -1.1% |
| Amounts receivable within one year | 40/41 | €166,031 | €169,366 | +€3,335 | +2.0% |
| Other amounts receivable | 41 | €166,031 | €169,366 | +€3,335 | +2.0% |
| Current investments | 50/53 | €986 | €986 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,903 | €12,549 | -€5,354 | -29.9% |
| Deferred charges and accrued income | 490/1 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €632,777 | €583,974 | -€48,802 | -7.7% |
| Equity | 10/15 | €499,919 | €503,430 | +€3,511 | +0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €437,919 | €441,430 | +€3,511 | +0.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €431,719 | €435,230 | +€3,511 | +0.8% |
| Amounts payable | 17/49 | €132,857 | €80,544 | -€52,313 | -39.4% |
| Amounts payable within one year | 42/48 | €132,857 | €80,544 | -€52,313 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €48,379 | - | -€48,379 | |
| Trade debts | 44 | €8,260 | €684 | -€7,576 | -91.7% |
| Suppliers | 440/4 | €8,260 | €684 | -€7,576 | -91.7% |
| Taxes, remuneration and social security | 45 | €2,658 | - | -€2,658 | |
| Taxes | 450/3 | €2,658 | - | -€2,658 | |
| Other amounts payable | 47/48 | €73,560 | €79,860 | +€6,300 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,572 | €46,741 | -€3,830 | -7.6% |
| Other operating charges | 640/8 | €5,433 | €5,343 | -€90 | -1.7% |
| Gross operating margin | 9900 | €81,670 | €58,366 | -€23,304 | -28.5% |
| Operating profit (loss) | 9901 | €25,665 | €6,281 | -€19,383 | -75.5% |
| Financial charges | 65/66B | €622 | €658 | +€36 | +5.8% |
| Recurring financial charges | 65 | €622 | €658 | +€36 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €25,042 | €5,623 | -€19,419 | -77.5% |
| Income taxes | 67/77 | €2,187 | €2,112 | -€75 | -3.4% |
| Profit (loss) for the period | 9904 | €22,855 | €3,511 | -€19,345 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,855 | €3,511 | -€19,345 | -84.6% |
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 5 October 2026 via checked.be.