DARIEMO: 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.
DARIEMO
Largest movements
- Cash +€18,790
up €18,790 (+64.8%), from €28,976 to €47,766
mainly Depreciation (+€23,655) and Trade debts (+€7,180)
- Tangible fixed assets -€11,635
down €11,635 (-3.3%), from €353,518 to €341,884
of which Land and buildings: -€6,727
- Accrued charges and deferred income -€8,756
down €8,756 (-83.6%), from €10,473 to €1,716
- Trade debts +€7,180
up €7,180 (+1450.8%), from €495 to €7,675
- Reserves +€5,218
up €5,218 (+7.6%), from €68,313 to €73,531
of which Distributable reserves: +€5,218
- Other debts +€4,969
up €4,969 (+2.4%), from €205,893 to €210,862
- Financial charges -€13,674
down €13,674 (-98.1%), from €13,941 to €267
- Gross operating margin +€3,422
up €3,422 (+9.7%), from €35,128 to €38,550
- Taxes +€2,452
up €2,452 (+744.4%), from €329 to €2,781
- Depreciation +€1,627
up €1,627 (+7.4%), from €22,028 to €23,655
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 | €383,494 | €389,795 | +€6,301 | +1.6% |
| Fixed assets | 21/28 | €353,518 | €341,884 | -€11,635 | -3.3% |
| Tangible fixed assets | 22/27 | €353,518 | €341,884 | -€11,635 | -3.3% |
| Land and buildings | 22 | €342,788 | €336,062 | -€6,727 | -2.0% |
| Plant, machinery and equipment | 23 | €2,368 | €2,064 | -€303 | -12.8% |
| Furniture and vehicles | 24 | €8,362 | €3,758 | -€4,604 | -55.1% |
| Current assets | 29/58 | €29,976 | €47,912 | +€17,935 | +59.8% |
| Amounts receivable within one year | 40/41 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts receivable | 41 | €1,000 | €0 | -€1,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,976 | €47,766 | +€18,790 | +64.8% |
| Deferred charges and accrued income | 490/1 | - | €145 | +€145 | |
| Total equity and liabilities | 10/49 | €383,494 | €389,795 | +€6,301 | +1.6% |
| Equity | 10/15 | €162,512 | €167,731 | +€5,218 | +3.2% |
| Contributions | 10/11 | €94,200 | €94,200 | = | 0.0% |
| Capital | 10 | €94,200 | €94,200 | = | 0.0% |
| Issued capital | 100 | €94,200 | €94,200 | = | 0.0% |
| Reserves | 13 | €68,313 | €73,531 | +€5,218 | +7.6% |
| Non-distributable reserves | 130/1 | €9,420 | €9,420 | = | 0.0% |
| Legal reserve | 130 | €9,420 | €9,420 | = | 0.0% |
| Distributable reserves | 133 | €58,893 | €64,111 | +€5,218 | +8.9% |
| Amounts payable | 17/49 | €220,982 | €222,064 | +€1,082 | +0.5% |
| Amounts payable within one year | 42/48 | €210,509 | €220,348 | +€9,839 | +4.7% |
| Trade debts | 44 | €495 | €7,675 | +€7,180 | +1450.8% |
| Suppliers | 440/4 | €495 | €7,675 | +€7,180 | +1450.8% |
| Taxes, remuneration and social security | 45 | €4,121 | €1,811 | -€2,311 | -56.1% |
| Taxes | 450/3 | €4,121 | €1,811 | -€2,311 | -56.1% |
| Other amounts payable | 47/48 | €205,893 | €210,862 | +€4,969 | +2.4% |
| Accrued charges and deferred income | 492/3 | €10,473 | €1,716 | -€8,756 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,028 | €23,655 | +€1,627 | +7.4% |
| Other operating charges | 640/8 | €6,389 | €6,628 | +€240 | +3.7% |
| Gross operating margin | 9900 | €35,128 | €38,550 | +€3,422 | +9.7% |
| Operating profit (loss) | 9901 | €6,711 | €8,266 | +€1,555 | +23.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13,941 | €267 | -€13,674 | -98.1% |
| Recurring financial charges | 65 | €13,941 | €267 | -€13,674 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,230 | €8,000 | +€15,229 | |
| Income taxes | 67/77 | €329 | €2,781 | +€2,452 | +744.4% |
| Profit (loss) for the period | 9904 | -€7,559 | €5,218 | +€12,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,559 | €5,218 | +€12,778 |
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 6 October 2026 via checked.be.