Darini: 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.
Darini
Largest movements
- Current investments +€225,000
up €225,000 (+64.3%), from €350,000 to €575,000
- Receivables within one year -€193,565
down €193,565 (-99.7%), from €194,235 to €670
of which Trade receivables: -€193,600
- Cash +€125,126
up €125,126 (+133%), from €93,792 to €218,918
mainly Receivables within one year (+€193,565) and Net result for the year (+€156,630)
- Reserves +€156,630
up €156,630 (+25.9%), from €603,868 to €760,497
- Tax, wage and social debts -€8,226
down €8,226 (-21.3%), from €38,701 to €30,475
of which Taxes: -€8,226
- Taxes -€4,970
down €4,970 (-7.4%), from €67,245 to €62,275
- Gross operating margin -€3,829
down €3,829 (-1.7%), from €224,738 to €220,909
- Financial income -€3,276
down €3,276 (-28.0%), from €11,687 to €8,411
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 | €663,416 | €811,108 | +€147,692 | +22.3% |
| Fixed assets | 21/28 | €23,063 | €15,369 | -€7,694 | -33.4% |
| Tangible fixed assets | 22/27 | €23,063 | €15,369 | -€7,694 | -33.4% |
| Plant, machinery and equipment | 23 | €177 | €1,837 | +€1,660 | +938% |
| Furniture and vehicles | 24 | €22,886 | €13,532 | -€9,354 | -40.9% |
| Current assets | 29/58 | €640,354 | €795,739 | +€155,385 | +24.3% |
| Amounts receivable within one year | 40/41 | €194,235 | €670 | -€193,565 | -99.7% |
| Trade receivables | 40 | €193,600 | €0 | -€193,600 | -100% |
| Other amounts receivable | 41 | €635 | €670 | +€35 | +5.6% |
| Current investments | 50/53 | €350,000 | €575,000 | +€225,000 | +64.3% |
| Cash at bank and in hand | 54/58 | €93,792 | €218,918 | +€125,126 | +133% |
| Deferred charges and accrued income | 490/1 | €2,327 | €1,151 | -€1,176 | -50.5% |
| Total equity and liabilities | 10/49 | €663,416 | €811,108 | +€147,692 | +22.3% |
| Equity | 10/15 | €623,868 | €780,497 | +€156,630 | +25.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €603,868 | €760,497 | +€156,630 | +25.9% |
| Distributable reserves | 133 | €603,868 | €760,497 | +€156,630 | +25.9% |
| Amounts payable | 17/49 | €39,549 | €30,610 | -€8,938 | -22.6% |
| Amounts payable within one year | 42/48 | €39,096 | €30,490 | -€8,606 | -22.0% |
| Trade debts | 44 | €395 | €15 | -€380 | -96.2% |
| Suppliers | 440/4 | €395 | €15 | -€380 | -96.2% |
| Taxes, remuneration and social security | 45 | €38,701 | €30,475 | -€8,226 | -21.3% |
| Taxes | 450/3 | €38,701 | €30,475 | -€8,226 | -21.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €453 | €121 | -€332 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,453 | €9,540 | -€913 | -8.7% |
| Other operating charges | 640/8 | €698 | €719 | +€20 | +2.9% |
| Gross operating margin | 9900 | €224,738 | €220,909 | -€3,829 | -1.7% |
| Operating profit (loss) | 9901 | €213,586 | €210,650 | -€2,936 | -1.4% |
| Financial income | 75/76B | €11,687 | €8,411 | -€3,276 | -28.0% |
| Recurring financial income | 75 | €11,687 | €8,411 | -€3,276 | -28.0% |
| Financial charges | 65/66B | €121 | €157 | +€36 | +29.5% |
| Recurring financial charges | 65 | €121 | €157 | +€36 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €225,152 | €218,905 | -€6,248 | -2.8% |
| Income taxes | 67/77 | €67,245 | €62,275 | -€4,970 | -7.4% |
| Profit (loss) for the period | 9904 | €157,908 | €156,630 | -€1,278 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €157,908 | €156,630 | -€1,278 | -0.8% |
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 1 November 2026 via checked.be.