DARIMED: 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.
DARIMED
Largest movements
- Receivables within one year -€95,674
down €95,674 (-14.1%), from €677,382 to €581,708
of which Other amounts receivable: -€48,655
- Tangible fixed assets -€35,044
down €35,044 (-25.1%), from €139,597 to €104,554
of which Plant, machinery and equipment: -€20,967
- Cash -€15,457
down €15,457 (-94.0%), from €16,442 to €985
mainly Trade debts (-€118,469) and Debts after one year (-€40,601)
- Trade debts -€118,469
down €118,469 (-33.9%), from €349,758 to €231,290
- Debts after one year -€40,601
down €40,601 (-34.5%), from €117,672 to €77,071
- Short-term financial debts -€35,241
down €35,241 (-99.1%), from €35,570 to €329
- Other debts +€30,585
up €30,585 (+108.6%), from €28,160 to €58,745
- Profit (loss) carried forward +€15,116
up €15,116 (+7.2%), from €209,910 to €225,026
- Purchases and services -€996,751
down €996,751 (-49.9%), from €2.0m to €1.0m
- Turnover -€880,541
down €880,541 (-41.2%), from €2.1m to €1.3m
- Gross operating margin +€124,481
up €124,481 (+69.4%), from €179,383 to €303,865
- Taxes -€117,360
down €117,360 (-93.2%), from €125,955 to €8,596
- Financial charges +€114,749
up €114,749 (+94.6%), from €121,300 to €236,049
of which Financial charges: +€61,983
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €841,476 | €693,840 | -€147,636 | -17.5% |
| Fixed assets | 21/28 | €139,597 | €104,554 | -€35,044 | -25.1% |
| Tangible fixed assets | 22/27 | €139,597 | €104,554 | -€35,044 | -25.1% |
| Plant, machinery and equipment | 23 | €87,794 | €66,827 | -€20,967 | -23.9% |
| Furniture and vehicles | 24 | €51,803 | €37,727 | -€14,076 | -27.2% |
| Current assets | 29/58 | €701,879 | €589,286 | -€112,592 | -16.0% |
| Amounts receivable within one year | 40/41 | €677,382 | €581,708 | -€95,674 | -14.1% |
| Trade receivables | 40 | €616,938 | €569,919 | -€47,019 | -7.6% |
| Other amounts receivable | 41 | €60,444 | €11,789 | -€48,655 | -80.5% |
| Cash at bank and in hand | 54/58 | €16,442 | €985 | -€15,457 | -94.0% |
| Deferred charges and accrued income | 490/1 | €8,054 | €6,593 | -€1,461 | -18.1% |
| Total equity and liabilities | 10/49 | €841,476 | €693,840 | -€147,636 | -17.5% |
| Equity | 10/15 | €230,370 | €245,486 | +€15,116 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,910 | €225,026 | +€15,116 | +7.2% |
| Amounts payable | 17/49 | €611,106 | €448,354 | -€162,752 | -26.6% |
| Amounts payable after more than one year | 17 | €117,672 | €77,071 | -€40,601 | -34.5% |
| Financial debts | 170/4 | €117,672 | €77,071 | -€40,601 | -34.5% |
| Amounts payable within one year | 42/48 | €493,434 | €371,283 | -€122,151 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €66,699 | €79,355 | +€12,656 | +19.0% |
| Financial debts | 43 | €35,570 | €329 | -€35,241 | -99.1% |
| Credit institutions | 430/8 | €35,570 | €329 | -€35,241 | -99.1% |
| Trade debts | 44 | €349,758 | €231,290 | -€118,469 | -33.9% |
| Suppliers | 440/4 | €349,758 | €231,290 | -€118,469 | -33.9% |
| Taxes, remuneration and social security | 45 | €13,247 | €1,564 | -€11,683 | -88.2% |
| Taxes | 450/3 | €0 | €1,564 | +€1,564 | +1303275.0% |
| Remuneration and social security | 454/9 | €13,247 | - | -€13,247 | |
| Other amounts payable | 47/48 | €28,160 | €58,745 | +€30,585 | +108.6% |
| Turnover | 70 | €2,138,471 | €1,257,930 | -€880,541 | -41.2% |
| Non-recurring operating income | 76A | €40,223 | €48,505 | +€8,282 | +20.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,999,321 | €1,002,570 | -€996,751 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,364 | €42,354 | +€12,990 | +44.2% |
| Other operating charges | 640/8 | €10,538 | €7,136 | -€3,401 | -32.3% |
| Gross operating margin | 9900 | €179,383 | €303,865 | +€124,481 | +69.4% |
| Operating profit (loss) | 9901 | €139,481 | €254,374 | +€114,892 | +82.4% |
| Financial income | 75/76B | €1,832 | €5,387 | +€3,555 | +194.0% |
| Recurring financial income | 75 | €1,832 | €5,387 | +€3,555 | +194.0% |
| Financial charges | 65/66B | €121,300 | €236,049 | +€114,749 | +94.6% |
| Recurring financial charges | 65 | €121,300 | €183,284 | +€61,983 | +51.1% |
| Non-recurring financial charges | 66B | - | €52,765 | +€52,765 | |
| Profit (loss) for the period before taxes | 9903 | €20,013 | €23,712 | +€3,699 | +18.5% |
| Income taxes | 67/77 | €125,955 | €8,596 | -€117,360 | -93.2% |
| Profit (loss) for the period | 9904 | -€105,942 | €15,116 | +€121,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105,942 | €15,116 | +€121,058 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.