DARIM Consult: 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.
DARIM Consult
Largest movements
- Receivables within one year +€17,232
up €17,232 (+136%), from €12,637 to €29,869
of which Trade receivables: +€17,932
- Cash -€3,003
down €3,003 (-15.1%), from €19,902 to €16,899
mainly Receivables within one year (-€17,232) and Contributions, distributions and other (-€8,100)
- Deferred charges and accrued income +€2,152
up €2,152 (+479%), from €449 to €2,600
- Tangible fixed assets +€1,943
up €1,943 (+3,631%), from €54 to €1,997
- Reserves +€10,900
up €10,900 (+121%), from €9,000 to €19,900
- Other debts +€8,137
up €8,137 (+98.7%), from €8,241 to €16,378
- Tax, wage and social debts -€1,410
down €1,410 (-9.5%), from €14,813 to €13,403
- Profit (loss) carried forward +€1,326
up €1,326, from -€1,177 to €150
- Trade debts -€630
down €630 (-29.1%), from €2,162 to €1,533
- Gross operating margin +€29,243
up €29,243 (+1,119%), from €2,614 to €31,858
- Taxes +€7,891
up €7,891 (+440%), from €1,795 to €9,687
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.
Derived cash bridge
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 | €33,041 | €51,365 | +€18,324 | +55.5% |
| Fixed assets | 21/28 | €54 | €1,997 | +€1,943 | +3,631% |
| Tangible fixed assets | 22/27 | €54 | €1,997 | +€1,943 | +3,631% |
| Furniture and vehicles | 24 | €54 | €1,997 | +€1,943 | +3,631% |
| Current assets | 29/58 | €32,987 | €49,368 | +€16,380 | +49.7% |
| Amounts receivable within one year | 40/41 | €12,637 | €29,869 | +€17,232 | +136% |
| Trade receivables | 40 | €11,937 | €29,869 | +€17,932 | +150% |
| Other amounts receivable | 41 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €19,902 | €16,899 | -€3,003 | -15.1% |
| Deferred charges and accrued income | 490/1 | €449 | €2,600 | +€2,152 | +479% |
| Total equity and liabilities | 10/49 | €33,041 | €51,365 | +€18,324 | +55.5% |
| Equity | 10/15 | €7,824 | €20,051 | +€12,226 | +156% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €9,000 | €19,900 | +€10,900 | +121% |
| Distributable reserves | 133 | €9,000 | €19,900 | +€10,900 | +121% |
| Profit (loss) carried forward | 14 | -€1,177 | €150 | +€1,326 | |
| Amounts payable | 17/49 | €25,216 | €31,314 | +€6,098 | +24.2% |
| Amounts payable within one year | 42/48 | €25,216 | €31,314 | +€6,098 | +24.2% |
| Trade debts | 44 | €2,162 | €1,533 | -€630 | -29.1% |
| Suppliers | 440/4 | €2,162 | €1,533 | -€630 | -29.1% |
| Taxes, remuneration and social security | 45 | €14,813 | €13,403 | -€1,410 | -9.5% |
| Taxes | 450/3 | €14,813 | €13,403 | -€1,410 | -9.5% |
| Other amounts payable | 47/48 | €8,241 | €16,378 | +€8,137 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €889 | €620 | -€269 | -30.2% |
| Other operating charges | 640/8 | €970 | €1,082 | +€112 | +11.6% |
| Gross operating margin | 9900 | €2,614 | €31,858 | +€29,243 | +1,119% |
| Operating profit (loss) | 9901 | €756 | €30,156 | +€29,400 | +3,887% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €154 | €143 | -€11 | -7.0% |
| Recurring financial charges | 65 | €154 | €143 | -€11 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €606 | €30,013 | +€29,407 | +4,855% |
| Income taxes | 67/77 | €1,795 | €9,687 | +€7,891 | +440% |
| Profit (loss) for the period | 9904 | -€1,190 | €20,326 | +€21,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,190 | €20,326 | +€21,516 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.