Darilo: 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.
Darilo
Largest movements
- Receivables within one year +€5,402
up €5,402 (+78.7%), from €6,863 to €12,265
- Cash -€3,079
down €3,079 (-17.2%), from €17,943 to €14,864
mainly Net result for the year (-€10,864) and Receivables within one year (-€5,402)
- Tangible fixed assets -€1,645
down €1,645 (-22.6%), from €7,284 to €5,638
- Trade debts +€12,273
up €12,273 (+166.3%), from €7,378 to €19,651
- Profit (loss) carried forward -€10,864
down €10,864, from €5,255 to -€5,609
- Tax, wage and social debts -€731
down €731 (-11.2%), from €6,521 to €5,790
of which Taxes: -€1,223
- Turnover -€198,605
no longer reported in 2025 (was €198,605)
- Purchases and services -€188,843
no longer reported in 2025 (was €188,843)
- Gross operating margin -€30,994
down €30,994, from €25,046 to -€5,948
- Staff costs -€9,377
down €9,377 (-96.5%), from €9,719 to €342
- Other operating charges +€2,204
up €2,204 (+486.4%), from €453 to €2,657
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 | €43,614 | €44,292 | +€678 | +1.6% |
| Fixed assets | 21/28 | €15,208 | €13,563 | -€1,645 | -10.8% |
| Tangible fixed assets | 22/27 | €7,284 | €5,638 | -€1,645 | -22.6% |
| Plant, machinery and equipment | 23 | €7,284 | €5,638 | -€1,645 | -22.6% |
| Financial fixed assets | 28 | €7,925 | €7,925 | = | 0.0% |
| Current assets | 29/58 | €28,406 | €30,729 | +€2,324 | +8.2% |
| Stocks and contracts in progress | 3 | €3,600 | €3,600 | = | 0.0% |
| Stocks | 30/36 | €3,600 | €3,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,863 | €12,265 | +€5,402 | +78.7% |
| Other amounts receivable | 41 | €6,863 | €12,265 | +€5,402 | +78.7% |
| Cash at bank and in hand | 54/58 | €17,943 | €14,864 | -€3,079 | -17.2% |
| Total equity and liabilities | 10/49 | €43,614 | €44,292 | +€678 | +1.6% |
| Equity | 10/15 | €29,715 | €18,851 | -€10,864 | -36.6% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Capital | 10 | €8,600 | - | -€8,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €15,860 | €15,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €14,000 | €15,860 | +€1,860 | +13.3% |
| Profit (loss) carried forward | 14 | €5,255 | -€5,609 | -€10,864 | |
| Amounts payable | 17/49 | €13,899 | €25,441 | +€11,542 | +83.0% |
| Amounts payable within one year | 42/48 | €13,899 | €25,441 | +€11,542 | +83.0% |
| Trade debts | 44 | €7,378 | €19,651 | +€12,273 | +166.3% |
| Suppliers | 440/4 | €7,378 | €19,651 | +€12,273 | +166.3% |
| Taxes, remuneration and social security | 45 | €6,521 | €5,790 | -€731 | -11.2% |
| Taxes | 450/3 | €5,784 | €4,562 | -€1,223 | -21.1% |
| Remuneration and social security | 454/9 | €736 | €1,228 | +€491 | +66.7% |
| Turnover | 70 | €198,605 | - | -€198,605 | |
| Goods, raw materials, services and sundry goods | 60/61 | €188,843 | - | -€188,843 | |
| Remuneration, social security and pensions | 62 | €9,719 | €342 | -€9,377 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €1,645 | +€702 | +74.4% |
| Other operating charges | 640/8 | €453 | €2,657 | +€2,204 | +486.4% |
| Gross operating margin | 9900 | €25,046 | -€5,948 | -€30,994 | |
| Operating profit (loss) | 9901 | €13,930 | -€10,592 | -€24,522 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,183 | €272 | -€1,911 | -87.5% |
| Recurring financial charges | 65 | €2,183 | €272 | -€1,911 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €11,748 | -€10,864 | -€22,611 | |
| Profit (loss) for the period | 9904 | €11,748 | -€10,864 | -€22,611 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,748 | -€10,864 | -€22,611 |
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.